Ethics in finance and banks have attracted increasing attention after the global financial crisis of 2007–2009. Although engagement more ethical activities for has been a legitimate social expectation, impact it on performance appears to be unclear. We examine whether ethics-related disclosures can help create liquidity by conducting textual analysis hand-collected bank annual reports unearth i...

Government mandates to disclose information are a standard response to problems of asymmetric information. We examine recent major U.S. regulations issued between 2008 and 2013 to identify disclosure mandates and look for quantitative assessments of their effectiveness in improving comprehension. We also reviewed the retrospective regulatory review reports of four federal agencies – prepared pu...

This study investigates whether objective self-report measures of personality are better regarded as sources of factual information about the self (i.e., as self-disclosures), or as ways to instruct others about how one is to be regarded (i.e., as self-presentations). The two per­ spectives were compared by testing the unique, divergent predictions each made about the kinds of personality varia...

The Securities and Exchange Commission (SEC) has mandated new disclosure requirements in Form 8-K, which became effective on August 23, 2004. The SEC expanded the list of items that have to be reported and accelerated the timeliness of these reports. This study examines the market reactions to 8-Ks filed under the new SEC regime and investigates whether periodic reports (10-K/Qs) became less in...

On December 6, 2007, the Society for Medicines Research held a one-day meeting entitled Recent Disclosures of Clinical Drug Candidates. The meeting brought together speakers from around the world representing both the pharmaceutical industry and academia. The meeting provided an overview of some of the latest approaches being taken in a range of therapeutic areas such as oncology, immunology, c...