Theoretical Framework for Corporate Disclosure Research
نویسندگان
چکیده
منابع مشابه
A Theoretical Framework for Several Antecedents of Shared Leadership in Corporate Board Contexts
Due to the gap in understanding board leadership and specifically, board shared leadership, this article aims at proposing some antecedents of the emergence of board shared leadership. This article incorporates three bodies of literature: Team effectiveness, team leadership, and board management. Based on integrating several theoretical perspectives, nine propositions are developed in relation ...
متن کاملIncentives for Public Disclosure by Corporate Insiders†
It is well understood that when corporate insiders trade shares in their firms stock for the sole purpose of maximizing trading profits, they benefit from asymmetric information, and consequently, favor minimal corporate financial disclosure requirements. We demonstrate that when insiders are risk-averse and have other motives for trade, such as liquidity needs, they can actually be harmed by a...
متن کاملInformation Disclosure and Corporate Governance
Disclosure is widely assumed to play an important role in corporate governance. Yet governance has not been the focus of previous academic analyses of disclosure. We consider disclosure in the context of corporate governance. We argue that disclosure is a two-edged sword. On one side, disclosure of information permits principals to make better decisions. On the other, it can create or exacerbat...
متن کاملGovernance Mechanisms and Corporate Disclosure∗
This paper explores a firm’s reliance on internal and external governance mechanisms as part of the firm’s overall governance policy. We argue that firms’ disclosure policies, by promoting greater transparency, foster external scrutiny and thus activity in the market for corporate control. Takeovers and internal board monitoring are therefore substitute instruments for corporate governance. How...
متن کاملMultiple Audiences and Corporate Disclosure
Title of Dissertation: MULTIPLE AUDIENCES AND CORPORATE DISCLOSURE Jing-Wen Yang, Doctor of Philosophy, 2007 Dissertation Directed By: Professor Oliver Kim Department of Accounting and Information Assurance This study contributes to literature in three ways: first, it draws a full picture about the determinants of a firm’s voluntary disclosure decision; second, it aims at tackling the mixed res...
متن کاملذخیره 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: Asian Journal of Finance & Accounting
سال: 2013
ISSN: 1946-052X
DOI: 10.5296/ajfa.v5i1.3210