Our study investigates the quality of firms' continuous disclosure compliance during
mandatory continuous disclosure reform, and whether the compliance quality is impacted by …

Purpose–This paper aims to examine whether firms with high information asymmetry
disclose more information under a continuous disclosure regime, and, second, the paper …

This study provides evidence on the association between board composition and different
types of continuous disclosure. Our sample is based on a sample of 450 firms for the period …

This study examines the effect of a conditional management earnings forecast mandate on
voluntary disclosure and the properties of analyst forecasts in China, where firms are …

Purpose The purpose of our study is to examine the influence of three external corporate
governance mechanisms (continuous disclosure regulatory reform, analyst following and …

Abstract Manuscript Type. Empirical. Research Question/Issue. This study examines
whether director independence, reputation, and financial expertise are related to …

This study examines the relation between accounting earnings and the frequency of price‐
sensitive corporate disclosure under Australia's statutory continuous disclosure …

This paper examines whether managers strategically time their earnings forecasts (MEF s)
as litigation risk increases. We find as litigation risk increases, the propensity to release a …

This study investigates the governance attributes of firms that have been subject to securities
class actions (SCAs). There has been a recent sizable increase in the number of firms …

We examine the impact of continuous disclosure regulatory reform on the likelihood,
frequency and qualitative characteristics of management earnings forecasts issued in New …