Business before disclosure

Business before Conflict:

Explain the causes of business unit failure using disclosure of independent auditors' reports

Auditing as one of the mechanisms of corporate governance plays an important role in identifying financial crises. In accordance with auditing standards, the auditor is required to disclose any uncertainties that are relevant to the firm's ability to continue operating in the future. The purpose of the present study is to describe the causes of business failure by disclosing the auditor's repor...

Visualizing Labor and Business Testimony before Congress

This paper presents preliminary results on visualizing business and labor lobbying before the U.S. Congress in 1877–1933 based on metadata of witnesses at Congressional committees. It highlights the dominant presence of business representatives even in this most accessible category of lobbying activity.

Accounting for Carbon and Reframing Disclosure: A Business Model Approach

This paper contributes to the research in accounting and the debate about the nature of carbon footprint reporting for society. This paper utilises numbers and narratives to explore changes in carbon footprint using UK national carbon emissions data for the period 1990 to 2009, six years (2006-2011) of carbon emissions data for the FTSE 100 group of companies and a case study that focuses on th...

Strategic Disclosure: The Case of Business School Rankings

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...