Search Results - "DISCLOSURE laws"

A REEXAMINATION OF THE IMPACT OF MANDATORY INFORMATION DISCLOSURE ON MANAGERIAL LEARNING: EVIDENCE FROM INDUSTRY-SPECIFIC DISCLOSURES IN EMERGING MARKETS.

Authors: Ying Lu Xingqiang Yin Junrui Zhang

Source: Journal of Developing Areas. Fall2025, Vol. 59 Issue 4, p333-363. 31p.

Subject Terms: *DISCLOSURE laws, *STOCK prices, *EMERGING markets, *INFORMATION asymmetry, PROPENSITY score matching, PANEL analysis

Limits of Disclosure Regulation in the Municipal Bond Market.

Authors: Ivanov, Ivan T. Zimmermann, Tom Heinrich, Nathan W.

Source: Management Science. Oct2025, Vol. 71 Issue 10, p8452-8470. 19p.

Subject Terms: *MUNICIPAL bonds, *DISCLOSURE laws, *RISK assessment, *FINANCIAL crises, *DISCLOSURE, *BOND prices, *INVESTMENT information

The economics of ESG disclosure regulation.

Authors: Frankel, Richard Kothari, S. P. Raghunandan, Aneesh

Source: Review of Accounting Studies. Dec2025, Vol. 30 Issue 4, p3218-3253. 36p.

Subject Terms: *DISCLOSURE laws, *CORPORATE governance, *COST benefit analysis, *DECISION making in investments, *ETHICS & compliance officers, ENVIRONMENTAL reporting, SUSTAINABLE development reporting

When Sauce for the Goose is not Sauce for the Gander—The divergent impact of transparency law in infrastructure procurement: evidence from EPC and PPP road projects in India.

Authors: Deep, Akash Nayyer, Mojahedul Islam Annamalai, Thillai Rajan

Source: Construction Management & Economics. Nov2025, Vol. 43 Issue 11, p922-937. 16p.

Subject Terms: *DISCLOSURE laws, *GOVERNMENT accountability, *ECONOMIC efficiency, *GOVERNMENT purchasing, *PUBLIC-private sector cooperation, *PROJECT management

Geographic Terms: INDIA

The Role of Internal Control Disclosure in Financial Reporting Precision and the Quality of Audited Financial Reports.

Authors: Deng, Mingcherng Wen, Xiaoyan

Source: Journal of Accounting, Auditing & Finance; Oct2025, Vol. 40 Issue 4, p1453-1474, 22p

Subject Terms: AUDITING, AUDITED financial statements, FINANCIAL statements, CORPORATE investments, DISCLOSURE laws, MARKET value

Sin Stocks and SEC Filing Reviews.

Authors: Cunningham, Lauren M. Joo, Taylor

Source: Journal of Accounting, Auditing & Finance; Oct2025, Vol. 40 Issue 4, p1133-1159, 27p

Subject Terms: INSPECTION & review, STOCKHOLDERS, FINANCIAL statements, DISCLOSURE laws, REGULATED industries, GOVERNMENT regulation

Company/Entity: UNITED States. Securities & Exchange Commission

The effect of securities litigation risk on firm value and disclosure.

Authors: Donelson, Dain C. Hutzler, Christian M. Monsen, Brian R. et al.

Source: Contemporary Accounting Research. Sep2024, Vol. 41 Issue 3, p1785-1818. 34p.

Subject Terms: *DISCLOSURE laws, *INVESTORS, *CLASS actions, *INSTITUTIONAL ownership (Stocks), ENTERPRISE value

Company/Entity: GOLDMAN Sachs Asset Management (Company)

Corporate Environmental Performance and Stock Price Synchronicity: Examining Industry Sensitivity and Disclosure Regimes in Stakeholder‐Oriented Markets.

Authors: Khatri, Ishwar Bui, Phuong Kyaw, Khine

Source: Business Strategy & the Environment (John Wiley & Sons, Inc). Aug2025, p1. 20p. 1 Illustration.

Subject Terms: *CORPORATE environmentalism, *DISCLOSURE laws, *BUSINESS enterprises, *STAKEHOLDER analysis, *FINANCIAL markets, *EFFICIENT market theory, ENVIRONMENTAL reporting

Geographic Terms: SCANDINAVIA

Influential Information Supply or Just a Modern Pillory? Investor Perceptions of the CEO Pay Ratio Disclosure Rule.

Authors: Delic, Anamarija Schäfer, Peter

Source: Journal of Business Finance & Accounting. Aug2025, Vol. 52 Issue 4, p1784-1811. 28p.

Subject Terms: *EXECUTIVE compensation, *DISCLOSURE laws, *MARKET sentiment, *COMPENSATION management, *STAKEHOLDER theory, *INCOME inequality, *FINANCIAL market reaction, SOCIAL influence

Geographic Terms: UNITED States

Does Sustainable Performance Matter for Nonfinancial Disclosure Readability? A Fog Index Analysis on Italian‐Listed Companies.

Authors: Bifulco, Giuseppe Maria Caserio, Carlo di Donato, Francesca et al.

Source: Business Strategy & the Environment (John Wiley & Sons, Inc). Jul2025, Vol. 34 Issue 5, p5601-5623. 23p.

Subject Terms: *DISCLOSURE, *DISCLOSURE laws, *ORGANIZATIONAL performance, RESEARCH questions, MULTICOLLINEARITY, SUSTAINABLE development reporting

The (In)Visibility of Undisclosed Political Connections.

Authors: Cai, Hong Hope, Ole-Kristian Li, Yi et al.

Source: Journal of Business Ethics. Sep2025, Vol. 200 Issue 4, p927-956. 30p.

Subject Terms: *ORGANIZATIONAL transparency, *DISCLOSURE laws, *ACCESS to information, *INSTITUTIONAL investors, *BUSINESS & politics, CORRUPTION investigation

Geographic Terms: CHINA

Key Audit Matters and Sectoral Analyses of Companies in BIST 30 For 2024: A Review of Reports from Big Four International Audit Firms.

Alternate Title: BİST 30'daki Şirketlerin 2024 Yılı İçin Kilit Denetim Konularını ve Sektörel Analizleri: Uluslararası Dört Büyük Denetim Şirketinin Raporlarına Yönelik Bir İnceleme.

Authors: ÖZDEMİR, Mehmet Furkan Zafer SAYAR, A. R.

Source: Journal of Auditing & Assurance Services (AUDAS). tem2025, Vol. 5 Issue 2, p184-196. 13p.

Subject Terms: *GLOBAL Financial Crisis, 2008-2009, *DISCLOSURE laws, *REGULATORY reform, *GOVERNMENT agencies, CONTENT analysis

Voluntary disclosures regarding open market repurchase programs.

Authors: Bargeron, Leonce Bonaimé, Alice Docimo, William et al.

Source: Contemporary Accounting Research. Jun2024, Vol. 41 Issue 2, p1151-1185. 35p.

Subject Terms: *DISCLOSURE, *DISCLOSURE laws, *GREAT Recession, 2008-2013, *COVID-19 pandemic, *STOCK repurchasing

Climate Disclosures in Your SEC Filings: What Now?

Authors: Wyatt, Kristina¹

Source: Corporate Governance Advisor. Jul/Aug2025, Vol. 33 Issue 4, p29-33. 5p.

Subject Terms: *DISCLOSURE laws, *STANDARDS, ENVIRONMENTAL reporting, REGULATORY compliance, CLIMATE change

Company/Entity: UNITED States. Securities & Exchange Commission

Third-Party Litigation Financing Under a Veil of Secrecy: The Equilibrium Consequences of Disclosure Requirements.

Authors: Grenadier, Brian M. Grenadier, Steven R.

Source: Working Papers (Faculty) - Stanford Graduate School of Business. Jun2025, preceding p1-45. 46p.

Subject Terms: *DISCLOSURE laws, *THIRD party litigation funding, *DISCLOSURE, *PLAINTIFFS, DEFENDANTS

Advisors with hidden motives.

Authors: Onuchic, Paula¹ (AUTHOR)

Source: Games & Economic Behavior. Oct2025, Vol. 153, p431-450. 20p.

Subject Terms: *DISCLOSURE laws, *GOVERNMENT regulation, *CONSUMER behavior, *COMMUNICATION strategies, *CONSULTANTS

Related parties, financial reporting quality, and donations.

Authors: Balsam, Steven Harris, Erica E. Wong, Paul

Source: Contemporary Accounting Research; Sep2025, Vol. 42 Issue 3, p1652-1683, 32p

Subject Terms: RELATED party transactions, NONPROFIT organizations, ALTRUISM, AFFILIATED corporations, FUNDRAISING, DISCLOSURE laws, CORPORATE giving, FINANCIAL disclosure

Company/Entity: UNITED States. Internal Revenue Service

Analyst forecasts worldwide: The impact of ESG information from diverse sources and regulatory mandates.

Authors: Yu, Miao San, Ziyao Shi, Dan et al.

Source: International Review of Finance. Jun2025, Vol. 25 Issue 2, p1-39. 39p.

Subject Terms: *ENVIRONMENTAL, social, & governance factors, *DISCLOSURE laws, *FINANCIAL analysts, *DISCLOSURE, *INTERMEDIATION (Finance)

Mandated Public Disclosure and Trade Credit Payment Practices.

Authors: Boghossian, Mirna Carnes, Robert R.

Source: Journal of Business Finance & Accounting. Jun2025, Vol. 52 Issue 3, p1585-1603. 19p.

Subject Terms: *REGRESSION discontinuity design, *DISCLOSURE laws, *CONSUMERS, *MARKET share, *DISCLOSURE

Frontiers: How Much Influencer Marketing Is Undisclosed? Evidence from Twitter.

Authors: Ershov, Daniel He, Yanting Seiler, Stephan

Source: Marketing Science. May/Jun2025, Vol. 44 Issue 3, p505-515. 11p.

Subject Terms: *INFLUENCER marketing, *DISCLOSURE laws, *BRANDING (Marketing), MACHINE learning, SOCIAL media

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