Using life cycle approaches to enhance the value of corporate environmental disclosures

Corporate governance and environmental performance and disclosures

Using the Life-Cycle Paradigm to Support Factory Planning Approaches

In order to fulfill all challenges related to design, management, evaluation and reconfiguration of new or existing facilities, the development of a new, integrated and holistic factory framework is required. In this context, a new requirements model is proposed in the context of the innovative framework called Virtual Factory Framework. Using this approach in factory planning it is expected to...

“the effect of risk aversion on the demand for life insurance: the case of iranian life insurance market”

abstract: about 60% of total premium of insurance industry is pertained?to life policies in the world; while the life insurance total premium in iran is less than 6% of total premium in insurance industry in 2008 (sigma, no 3/2009). among the reasons that discourage the life insurance industry is the problem of adverse selection. adverse selection theory describes a situation where the inf...

Short sellers and corporate disclosures

We examine how short sellers affect corporate disclosures using a natural experiment. From May 2005 to July 2007, the SEC implemented a pilot program by randomly selecting one third of Russell 3000 stocks and removing the short sale price tests for these stocks (referred to as pilot firms), leading to lower short-selling constraint, without changing the requirement for other firms (referred to ...

Voluntary Disclosures and Corporate Control

We examine the valuation and capital allocation roles of voluntary disclosure when managers have private information regarding the firm’s investment opportunities, but an efficient market for corporate control influences their investment decisions. For managers with long-term stakes in the firm, the equilibrium disclosure region is two-tailed: only extreme good news and extreme bad news is disc...