The corporate information environment develops endogenously as a consequence of
information asymmetries and agency problems between investors, entrepreneurs, and …

In this paper, we provide a framework in which to view management earnings forecasts.
Specifically, we categorize earnings forecasts as having three components—antecedents …

Carbon information is becoming more and more important in the decision making of
stakeholders, but there is growing concern regarding the reliability of corporate carbon …

Economic theory suggests that a commitment by a firm to increased levels of disclosure
should lower the information asymmetry component of the firm's cost of capital. But while the …

Establishing the information content of transparent voluntary environmental disclosures and
the source of this information content is of fundamental importance for corporate social …

The aim of this study is to analyse the possible relationship between integrated information
disclosure and the degree of information asymmetry. Additionally, we analyse this …

Purpose This study aims to analyse the role that the chief executive officer (CEO) has on
integrated reporting (IR) adoption and whether this role is moderated by incentives to …

The goal of this paper is to examine whether business performance is affected by the
adoption of practices included under the term Corporate Social Responsibility (CSR). To …

We examine corporate disclosure activity around seasoned equity offerings and its
relationship to stock prices. Beginning six months before the offering, our sample issuing …

Historically, bubbles are followed by crashes, which in turn are followed by punitive
legislation. The 1999–2003 era is fully consistent with this pattern….(Coffee, 2003a, p. 46) …