disclosure of classified public interest information has become one of the major legal challenges in recent years. in the past decades the conflict between the right of people to receive information and principle of sovereignty within the framework of traditional media (direct broadcast satellite) resolved in favor of  principle of free flow of information and the said conflict was replaced by ...

the purpose of this paper is to investigate the impact of voluntary disclosure about corporate social responsibility (csr) on firm’s financial performance. first, a state of the art about corporate social responsibility and social reporting is presented. after that, the problems of measurement of csr are indicated and the hypotheses are proposed. in the empirical analysis, regression models are...

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...

Information disclosure policies represent an additional policy mechanism that can be used to foster reductions in greenhouse gas emissions. These informational efforts could be either mandatory or voluntary, but in each case government regulation could play a productive role by establishing common structures for the information and providing criteria to ensure the accuracy and credibility of th...

This paper explores the role o f the interlock ties of the board of directors and the external auditors in facilitating cross-firm diffusion of voluntary disclosure practices. Using data from 149 companies listed on the Dutch stock exchange, we investigated the relationship between a firm ’s voluntary disclosure of financial and non-financial performance measures in its annual report and the in...

Purpose – The purpose of this paper is to examine determinants of the decision to disclose intellectual capital in annual reports. Design/methodology/approach – The paper derives theoretical predictions from the previous literature and bases the study on archival data with a sample of 125 publicly listed Australian firms. The authors perform a content analysis of annual reports and complement t...