An Essay on Minimum Disclosure Requirements for Cryptocurrency & Utility Token Issuers

2020 ◽  
Author(s):  
Nicholas Krapels ◽  
Daniel Liebau
Keyword(s):  
Disclosure Requirements

Escape from New York: The Market Impact of Loosening Disclosure Requirements

2008 ◽  
Author(s):  
Nuno G. Fernandes ◽  
Ugur Lel ◽  
Darius P. Miller
Keyword(s):  
New York ◽  
Market Impact ◽  
Disclosure Requirements

Factors Associated with the Early Adoption of the SEC's Revised Auditor Fee Disclosure Rules

2006 ◽  
Vol 25 (2) ◽  
pp. 41-51 ◽  
Author(s):  
Sharad Asthana ◽  
Jayanthi Krishnan
Keyword(s):  
Audit Fees ◽  
Auditor Independence ◽  
Securities And Exchange Commission ◽  
Factors Associated ◽  
Disclosure Requirements ◽  
Early Adoption ◽  
Disclosure Rules ◽  
Definition Of ◽  
Auditor Fees ◽  
Considerable Concern

Corporate disclosures of auditor fees (beginning in February 2001) caused considerable concern among regulators and investors about auditor independence because they revealed that nonaudit fees were a substantial proportion of total auditor fees. However, in 2003 the Securities and Exchange Commission (SEC) introduced revised disclosure requirements, specifying a broader definition of audit fees, and additional fee categories (SEC 2003). About 31 percent of our sample firms adopted the new rules in advance of the required date. We investigate the pattern of early adoption of the new fee disclosure rules by companies. Our results indicate that companies with greater nonaudit fee ratios during the prior year, companies that could show a greater decline in nonaudit fee ratios due to reclassification under SEC (2003), and companies that had greater audit-related fees after the reclassification were likely to adopt the new rules early. We conjecture that companies that had the most to gain from reclassifying fees—possibly by reducing negative investor perceptions about nonaudit services—adopted the new rules earlier than required.

scholarly journals Board Structure and Corporate Social Responsibility: Evidence From Developing Economy

SAGE Open ◽  
2021 ◽  
Vol 11 (1) ◽  
pp. 215824402098854
Author(s):  
E. Chuke Nwude ◽  
Comfort Amaka Nwude
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Empirical Investigation ◽  
Developing Economies ◽  
Gender Diversity ◽  
Financial Statements ◽  
Board Independence ◽  
Board Structure ◽  
Disclosure Requirements ◽  
Corporate Social

This article undertakes an empirical investigation on how firm board characteristics relate with corporate social responsibility disclosure (CSRD) in the banking industry of developing economies with a particular interest in Nigeria. The study focuses on a sample of 11 out of the 13 Nigerian listed national commercial banks which provide similar services and are subject to the same regulations and disclosure requirements by the Central Bank of Nigeria (CBN) from 2007 to 2018. Multiple regression analysis was employed on panel data obtained from the banks’ audited financial statements. The findings show that board with large number of persons, low proportion of persons operating outside the bank operations, and higher percentage of feminine directors on the board support higher level of corporate social responsibility (CSR). The results of large number of persons on board and better proportion of feminine administrators support the resource dependency theory and agency theory which offer the broad theoretical underpinnings for this study. The low percentage of nonexecutive administrators negates stand of bank regulators. This implies that banks with an oversized board size, gender diversity, and less board independence are seemingly favorably disposed to improve on CSR.

The Effect of Environmental Disclosure Requirements on Willingness to Pay for Residential Properties in Borderlands Community*

2003 ◽  
Vol 84 (2) ◽  
pp. 359-378 ◽  
Author(s):  
Robert P. Berrens ◽  
Alok K. Bohara ◽  
Hank C. Jenkins-Smith ◽  
Carol L. Silva
Keyword(s):  
Willingness To Pay ◽  
Environmental Disclosure ◽  
Disclosure Requirements ◽  
Residential Properties

Comparison of two methods for measuring compliance with IFRS mandatory disclosure requirements

2010 ◽  
Vol 11 (3) ◽  
pp. 213-228 ◽  
Author(s):  
Ioannis Tsalavoutas ◽  
Lisa Evans ◽  
Mike Smith
Keyword(s):  
Mandatory Disclosure ◽  
Disclosure Requirements

scholarly journals Does Governance Affect Compliance with IFRS 7?

2021 ◽  
Vol 14 (6) ◽  
pp. 239
Author(s):  
Amal Yamani ◽  
Khaled Hussainey ◽  
Khaldoon Albitar
Keyword(s):  
Corporate Governance ◽  
Voluntary Disclosure ◽  
Audit Committee ◽  
Banking Sector ◽  
Mandatory Disclosure ◽  
Disclosure Requirements ◽  
Corporate Governance Codes ◽  
Ifrs 7 ◽  
Enforcement Mechanisms ◽  
The Impact

Although there has been considerable research on the impact of corporate governance on corporate voluntary disclosure, empirical evidence on how governance affects compliance with mandatory disclosure requirements is limited. We contribute to governance and disclosure literature by examining the impact of corporate governance on compliance with IFRS 7 for the banking sector in Gulf Cooperation Council (GCC). We use a self-constructed disclosure index to measure compliance with IFRS 7. We use regression analyses to examine the impact of board characteristics, audit committee characteristics and ownership structure on compliance with IFRS 7. Using a sample of 335 bank-year observations for GCC listed banks over the period 2011–2017, we report evidence that corporate governance variables affect compliance with IFRS 7. However, the significance of these variables depends on the type of the regression model used. Our findings suggest that governance matters for mandatory disclosure requirements. So to improve the level of compliance, regulators, official authorities, and policymakers should intensify their efforts toward improving corporate governance codes, following up their implementation and enhancing the enforcement mechanisms.

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