Mandatory Quality Disclosure and Quality Supply: Evidence from German Hospitals

نویسندگان
چکیده

برای دانلود باید عضویت طلایی داشته باشید

برای دانلود متن کامل این مقاله و بیش از 32 میلیون مقاله دیگر ابتدا ثبت نام کنید

اگر عضو سایت هستید لطفا وارد حساب کاربری خود شوید

منابع مشابه

Mandatory Disclosure Quality, Inside Ownership, and Cost of Capital

Abstract This paper examines whether and how inside ownership mediates the relation between disclosure quality and the cost of capital. Both ownership and more transparent reporting have the potential to align incentives between managers and investors thereby reducing systematic risk. Employing a large global sample across 35 countries over the 1990 to 2004 period, we show that countrylevel dis...

متن کامل

Mandatory Quality Disclosure and Forward-looking Firm Behavior

Mandatory quality disclosure is pervasive across several industries and often includes a period over which the quality of new entrants is unreported. This provides the opportunity for forward-looking firms to adjust product characteristics in advance of disclosure. Using comprehensive data on Medicare Advantage from 2007-2014, I first demonstrate empirically that there exists a consumer respons...

متن کامل

Ultimate ownership structure and corporate disclosure quality: evidence from China

Purpose – This study examines whether the type of ultimate controllers (i.e., private vs. state) affects corporate disclosure quality and whether the relationship between the type of ultimate controllers and corporate disclosure quality is moderated by the separation of ownership and control. Design/methodology/approach – This study employs the data of 405 Chinese listed firms in 2005. We revie...

متن کامل

Mandatory Financial Reporting and Voluntary Disclosure: Evidence from Mandatory IFRS Adoption*

Using the mandatory adoption of International Financial Reporting Standards (IFRS) as an exogenous improvement to mandatory financial reporting, we document evidence supporting a complementary effect between mandatory and voluntary disclosures. We find that firms in countries that adopted IFRS in 2005 experience an increase in both the likelihood and frequency of management earnings forecasts r...

متن کامل

ذخیره در منابع من


  با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید

ژورنال

عنوان ژورنال: SSRN Electronic Journal

سال: 2012

ISSN: 1556-5068

DOI: 10.2139/ssrn.2137542