Global ETD Search
Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
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Showing 1 to 20 of 27 for “"Corporate Disclosure"”.
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The effect of market transparency on corporate disclosure
… "market transparency") affects firms' disclosure incentives. I exploit the staggered introduction of TRACE, which made bond prices and transactions publicly observable, and show that firms provide more guidance when their bonds' prices and trading become observable. This effect is …
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The informational feedback effect of stock prices on corporate disclosure
… the stock market when making forward-looking disclosures. Using annual management earnings forecasts from 1996 to 2010, I find that the association between forecast revisions and stock price changes over the revision periods is stronger when there is more informed trading. Further, the effect …
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The influence of corporate disclosure on investor confidence in Thai listed companies
The thesis is a study of corporate disclosure and stock market liquidity in Thailand. It uses a two-phase exploratory design in which the results from the qualitative method phase of the study are used to inform the quantitative method phase. The qualitative phase of the study aims to gain an …
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Equity market reaction to the Securities and Exchange Commission (SEC) corporate disclosure: executive compensation
Corporate disclosure is crucial for corporate governance as it reduces information asymmetry, misalignment of investors’ interests, and other agency costs. Therefore, the US Security and Exchange Commission (SEC) has adopted various disclosure regulations to provide investors and other stakeholders …
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Efficacy of corporate governance on corporate disclosure in developing economies: A comparative study of companies listed on selected stock markets in Sub Saharan Africa
… the study is to examine the relationship between corporate governance and disclosure of corporate information by listed companies in developing economies. A comparative study was carried out covering listed companies in South Africa, East Africa and Nigeria. The study is based on the agency theory …
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Corporate disclosure by listed companies in the People’s Republic of China and Australia: seeking an appropriate pathway for the regulation of the Chinese securities market
… to adopt an effective body of securities laws. Disclosure is the fundamental issue of securities laws as it exists in market transactions and the conduct of market participants. As such, the development of an appropriate body of disclosure law and practice is vital to the integrity of securities …
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The economic consequences of increased disclosure in the Egyptian emerging capital market
… to investigate the benefits of increased disclosure, namely lower market beta and higher firm value, in the Egyptian emerging capital market. Little direct empirical evidence exists with regard to the implications of increased disclosure for market beta and firm value in general and in …
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Corporate financial information disclosure process vs. event
… and financial research in the area of corporate information dissemination. Mainstream financial research views corporate disclosure of earnings as an event. Earnings estimates are important to the valuation of a firm. It would seem to be in the best interest of management to control the …
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Essays on Corporate Governance
… widespread and robust evidence on the impact of corporate governance. Ownership structure and management characteristics are among the center of the debate. Empirical studies report conflicting evidence regarding the information environment of public family-controlled firms. We use staggered …
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Strategic Shareholders and IPO Disclosure: Evidence from Corporate Venture Capital
This paper exploits the recent rise in corporate venture capitalists (CVC) to examine the effect of shareholders’ strategic incentives on firms’ IPO disclosure. CVCs’ investments are often driven by both financial and strategic incentives. I argue that, due to their strategic incentives, CVCs may …
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The ecosystem services approach in corporate sustainability : results from industrial plantation forestry in China
… narrative can contribute to further develop corporate sustainability agendas and practices. Based on the findings from this work, ecosystem services research can provide insights and tools to pursue a more comprehensive and holistic acknowledgement of and response to interlinked ecological …
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Institutional determinants of mandatory disclosure in annual reports of Nigerian listed companies
Factors that determine the level and variation in disclosure have been a matter of considerable interest and importance to policy makers and the financial reporting community. Existing studies have not well established the impact of institutions on corporate disclosure because of their macro-level …
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Corporate Narrative Disclosures in Saudi Arabia
This study aims to investigate narrative disclosures in corporate annual reports in developing economies, using Saudi Arabia as an example. The primary objective is to understand which institutional factors—including regulation and socio-political and religious contexts—influence narrative …
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Disclosure and the cost of capital
… of the relationship between the quality of corporate disclosure and associated company cost of equity capital. Theory suggests that an informed investor would scale down the required rate of return as the level of uncertainty and risks associated with the firm's present and future …
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The quality of disclosure and governance and their effect on litigation risk
… relationship between three sets of variables: corporate governance and monitoring, the quality of disclosure in annual reports and securities class action litigation. In the first section, I present a game-theoretic model in which shareholders select from ex ante monitoring or ex post …
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THE EFFECTS OF BOARD AND OWNERSHIP STRUCTURE ON CORPORATE GOVERNANCE DISCLOSURE: EVIDENCE FROM EAST AFRICAN COUNTRIES
The corporate boards and ownership structure are central to the effective monitoring and success of a firm. However, most studies have focused on developed nations while paying relatively little attention to developing countries where institutions and corporate governance systems are weak. …
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The Quality of Corporate Annual Reports: Evidence from Libya
… These have generated much local interest in corporate reporting and the need to assess corporate reporting disclosure. This study attempts to assess the quality of corporate annual reports published by Libyan companies. In other words, to what extent do financial reports published by Libyan …
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A Pythian Exploration of the Corporate Social Responsibility/Sustainability Reporting Requirements of Millennial Leaders
Corporate social responsibility/sustainability (CSR/S) reporting is not fit for purpose. It needs to change to meet the needs of Millennial business leaders, who place a stronger emphasis on sustainability, authenticity, and stakeholder impact, when compared to previous generations. CSR/S reporting …
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