We extend the literature on voluntary disclosure by investigating the impact of precision
attribute of social and human capital disclosure on information asymmetry. We provide …

Purpose–The purpose of this paper is to investigate the association between disclosure and
seven corporate characteristics which are ownership dispersion, analysts following, audit …

Securities analysts' predictions of firms' earnings per share constitute important performance
targets for those firms. Firm managers attempt to both influence analysts' targets and achieve …

This research examines the earnings management practices of growth versus value firms.
We predict that growth firms have more incentive to 'manage their earnings' and that they do …

This paper examines factors that are associated with the level of a firm's environmental
disclosure in the footnotes of its annual report financial statements and its 10-K report filed …

In this study, the impact of business and financial information integration (BFII) on the
voluntary management earnings forecasts (VMEFs) of listed firms in China between 2008 …

This paper motivation is to introduce a few guidelines of a model in search for a conceptual
framework for sustainability reporting. We are presenting the levels of information reliability …

Full article: Valuation uncertainty risk compensation and IPO prospectus earnings forecasts Skip
to Main Content Taylor and Francis Online homepage Taylor and Francis Online homepage …

Conditions under which private firms going public will voluntarily disclose earnings forecasts
in initial public offerings prospectuses are explored. The analysis implies younger, riskier …

La diffusion d'une information de gestion (IG) de qualité améliore-t-elle la relation avec
l'actionnaire? Définies par les autorités de régulation comptable, les qualités attendues sont …