Voluntary disclosure of information when firms are uncertain of investor response

How Firms Respond to Mandatory Information Disclosure

Mandatory information disclosure regulations seek to create institutional pressure to spur performance improvement. By examining how organizational characteristics moderate establishments’ responses to a prominent environmental information disclosure program, we provide among the first empirical evidence characterizing heterogeneous responses by those mandated to disclose information. We find p...

Some Factors that Influence the Quality of Voluntary Disclosure

The purpose of this study is to investigate the factors affecting the evaluation of the quality of voluntary disclosure, given that the factors used in internal research due to having an external source and focusing on the number of disclosures may not be an appropriate criterion for measuring the quality of information disclosure, so, it is necessary to provide new influencing factors on the e...

VOLUNTARY ASSURANCE OF VOLUNTARY DISCLOSURE∗ by

The E-Voluntary Disclosure of Financial Information, a Jordanian Phenomenon

The aim of this study is to examine the extent to which the Jordanian companies listed in Amman Stock Exchange (ASE) use their websites to disclose financial information. Furthermore, this paper examines the relationship between company’s characteristics and financial ratios (Sector, Size, Age, Return on Investment, Debt Ratio, and Market to Book Value Ratio) on one hand and the extent of finan...

Privacy Concerns, Voluntary Disclosure of Information, and Unraveling: An Experiment

Privacy Concerns, Voluntary Disclosure of Information, and Unraveling: An Experiment by Volker Benndorf, Dorothea Kübler and Hans-Theo Normann* We study the voluntary revelation of private, personal information in a labor-market experiment with a lemons structure where workers can reveal their productivity at a cost. While rational revelation improves a worker's payout, it imposes a negative ex...