نتایج جستجو برای: voluntary disclosure
تعداد نتایج: 57321 فیلتر نتایج به سال:
We empirically analyze disclosure decisions made by 240 MBA programs about which rankings to display on their websites. We present three main findings. First, consistent with theories of countersignaling, top schools are least likely to disclose their rankings, whereas mid-ranked schools are most likely to disclose. Second, schools that do poorly in the U.S. News rankings are more likely to dis...
Companies making initial public offerings in Greece were obliged to include next year‟s profit in the new issue prospectuses until the regulations changed to voluntary status. This study takes advantage of these two regulatory regimes and compares the accuracy of earnings forecasts under both mandatory and voluntary disclosure environments. Findings indicate behavioural change, as pessimistic e...
As a significant contributor to carbon emissions, global logistics companies are under scrutiny from various stakeholders, and respond by disclosing carbon-related information in the form of carbon reports. Carbon disclosure is, however, a mainly voluntary practice that allows for a broad range of interpretation from the management field, which leads to different approaches to the measurement a...
This paper synthesizes the rates, barriers, and outcomes of HIV serostatus disclosure among women in developing countries. We identified 17 studies from peer-reviewed journals and international conference abstracts--15 from sub-Saharan Africa and 2 from south-east Asia--that included information on either the rates, barriers or outcomes of HIV serostatus disclosure among women in developing cou...
Contrary to conventional wisdom that sharing negative information hurts, many sellers voluntarily disclose weaknesses of their products in markets where information asymmetry is high. This paper provides an explanation on this type of seller’s honesty by developing a framework where sellers with low-quality products can benefit from a disclosure of negative information. We consider a lemon-mark...
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