this paper aims to investigate the effect of firm reporting quality, timeliness andquantity for disclosure and reliability of financial reports on the reaction of stockprice delay. statistical population includes 111 active firms in tehran stock exchangeduring 2010-2014 using cochrane method with the confidence level of95%. totally, they were 555 firms-years. in this paper, linear and nonlinear...

This paper extends the canonical single-period model of voluntary costly disclosure to a dynamic setting with asymmetric information over disclosure costs. I show that dynamic incentives have an ambiguous effect on firms’ disclosure decision and that the cost of disclosure no longer prevents full disclosure by all firms. My main results show that (1) there is a positive inter-temporal connectio...

Trust negotiation between two subjects require each one proving its properties to the other. Each subject specifies disclosure policies stating the types of credentials and attributes the counterpart has to provide to obtain a given resource. The counterpart, in response, provides a disclosure set containing the necessary credentials and attributes. If the counterpart wants to remain anonymous,...

We present a model in which an entrepreneur who needs to raise funds in order to finance a project chooses what level of disclosure his firm will abide to. The disclosure level is assumed to make a proportion of the cash flows verifiable and hence functions as a mechanism for the entrepreneur to credibly commit not to expropriate investors. The model predicts that less than complete disclosure ...

a Assist. Prof., Department of Business Administration, City University, Bangladesh, [email protected] Abstract: This is an exploratory study designed to investigate the extant and nature of corporate social responsibility disclosure (CSRD) in corporate annual reports (CAR) of listed companies in Bangladesh. Specifically, the report examines the relationship between corporate attributes and f...

We analyze costly quality disclosure with horizontally differentiated products under duopoly and monopoly, and characterize the effect of competition on disclosure and welfare. We show that expected disclosure is higher under monopoly than under duopoly, and the welfare comparison depends on the level of disclosure cost: when the disclosure cost is low, welfare is higher under monopoly than duo...

Self-disclosure is popular on social network site (SNS). However, teenagers’ self-disclosure behavior and their regret of posting, a negative emotional experience, have been seldom studied. Using data from a nationally representative survey, this study tries to investigate teenagers’ self-disclosure and regret of posting on SNS. We further examine how demographic variables, SNS use, different t...

Gay men and lesbians must make decisions about disclosure of their sexual orientation. Past research has focused on an individual's overall level of disclosure or on disclosure to a specific subset of individuals. This study used a new measure, the Disclosure Grid, to assess the disclosure patterns of 89 gay men and 55 lesbians across their entire social network. In addition to assessing disclo...