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 17 of 17 for “"Mandatory Disclosure"”.
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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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The Benefits of Mandatory Disclosure: Evidence from Regulation S-X Article 11
<p>The SEC mandates disclosure of Article 11 pro forma financial statements (pro formas) for acquisitions that exceed one of three bright-line materiality thresholds. Motivated by two theories of mandated disclosure, I test whether pro formas improve analyst forecasts or mitigate incentive …
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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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Essays in financial regulation and corporate law
… essay investigates the effect the imposition of mandatory disclosure in 1964 on over-the-counter firms had on stock volatility, stock returns and stock synchronicity. This study finds that mandatory disclosure is associated with both a dramatic reduction in the volatility of OTC stock returns and …
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Three Essays on Segment Reporting
… with a controversial provision of SFAS No. 131, Disclosures about Segments of an Enterprise and Related Information (FASB 1997). Contributing to mandatory disclosure and segment disclosure literature, this dissertation consists of three studies, exploring the management motives to disclose or …
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The impact of political connectedness on corporate governance disclosure : empirical evidence from Pakistan
… influences the corporate governance disclosure practices of listed companies. The research also explores the process of preparation of annual reports and seeks explanations on decision making, regarding the level and nature of corporate governance disclosure. This research uses annual …
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Institutional Determinants of Fair Value Disclosure: Evidence from Bangladeshi-Listed Companies
… issue in accounting, fair-value-related disclosure in the financial statements has hardly been examined in academic research, especially in a developing country context. The International Accounting Standards Board’s perceived preference for fair value has been contested in the literature …
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Financial disclosure practices in developing countries: evidence from the Libyan banking sector
… regarding: and (ii) the nature financial disclosure practices in Libyan banks' reports. As regards the former. the focus was placed on both preparers and users of the documents. In terms of the latter. the level of disclosure is examined and its relationship with certain …
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Exploring the aggregate, mandatory and voluntary financial disclosure behaviour under a new regulatory environment : the case of Jordan
The scope of the study is to investigate the disclosure behaviour in Jordan after important changes in the economic and accounting regulations. The Securities Law No. 23 in 1997 was a significant turning point for the Jordanian Capital Market (JCM). The Law restructured JCM and imposed new …
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The Enforcement of Directors' Duties and Disclosure Laws in Australia
… and public enforcement of directors’ duty and mandatory disclosure laws in Australia. First, in order to provide a comprehensive picture of the enforcement landscape, this thesis presents two new hand-collected datasets of cases involving directors’ duty and disclosure law breaches for further …
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Essays on Corporate Intangibles and Misconduct
… essay examines the impact of mandating risk disclosure on firm innovation. In the first essay, I hypothesize that employee flexibility enhances firm value because a flexible and empowered workforce helps the firm to respond to exogenous shocks. I estimate employee flexibility scores through …
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Price, Liquidity, Volatility, and Volume of Cross-listed Stocks
… (chapter 3). Cross-listing leads to additional mandatory disclosure in order to comply with the requirements of the host market. Such requirements are expected to reduce information asymmetry among various market participants (corporate managers, stock dealers, and investors). An enhanced …
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The quality of environmental KPIs disclosure in ESG reporting for SMEs in Hong Kong
… completeness of the environmental KPIs which are mandatory for disclosure. 138 SMEs were proportionately selected by stratified sampling method based on the HKEx’s 11 categories of industries. It was found that the general disclosure quality was low at score 1.98while the complete disclosure is …
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The challenges of food law enforcement : perceptions of environmental health practitioners in the Northwest of England
… discuss. The study also reinforced support for mandatory disclosure of the inspection results of food businesses but revealed that the use of the FHRS may not be the best way to assess food business compliance since it does not provide the desired accuracy to assess compliance. The implications …
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Essays on amplification mechanisms in financial markets
… ability and trade purely to exploit it. The disclosure of financial information induces a trade externality: if speculators refrain from trading, hedgers do the same, depressing the asset price. Market transparency reinforces this mechanism, by making speculators' trades more visible to …
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Does the Permanently Reinvested Earnings Assertion Influence Perceptions of Credit Risk?
… concerned with the default risk of a firm. The disclosure of PRE-related information varies substantially and the actual degree of compliance with this accounting standard has been questioned by the Securities and Exchange Commission (SEC). While firms may believe it is advantageous to obscure …
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Three Essays in Corporate Stewardship
This dissertation consists of three essays that study how companies act as stewards of a responsible financial system. These three essays focus on three key players in the capital market respectively – institutional investors (first paper), public companies (second paper), and audit partnerships …