Consumer Responses to Firms’ Voluntary Disclosure of Information: Evidence from Calorie Labeling by Starbucks

2021 ◽  
Author(s):  
Rosemary J. Avery ◽  
John Cawley ◽  
Julia Eddelbuettel ◽  
Matthew D. Eisenberg ◽  
Charles Mann ◽  
...  
Keyword(s):  
Voluntary Disclosure ◽  
Consumer Responses ◽  
Calorie Labeling ◽  
Disclosure Of Information

Consumer Responses to Firms’ Voluntary Disclosure of Information: Evidence from Calorie Labeling by Starbucks

2021 ◽  
Author(s):  
Rosemary Avery ◽  
John Cawley ◽  
Julia Eddelbuettel ◽  
Matthew Eisenberg ◽  
Charlie Mann ◽  
...  
Keyword(s):  
Voluntary Disclosure ◽  
Consumer Responses ◽  
Calorie Labeling ◽  
Disclosure Of Information

Understanding the Calorie Labeling Paradox in Chain Restaurants: Why Menu Calorie Labeling Alone May Not Affect Average Calories Ordered

2019 ◽  
Vol 38 (2) ◽  
pp. 192-213 ◽  
Author(s):  
Christopher Berry ◽  
Scot Burton ◽  
Elizabeth Howlett ◽  
Christopher L. Newman
Keyword(s):  
Well Being ◽  
The United States ◽  
Value Orientations ◽  
Pilot Studies ◽  
Consumer Responses ◽  
Health Value ◽  
Calorie Labeling ◽  
Policy Debates ◽  
The Many ◽  
Nonsignificant Effect

Menu calorie labeling is now required nationwide for chain restaurants in the United States; however, a number of studies have found that calorie labeling does not reduce average calories ordered. This research examines how different food value orientations are associated with divergent consumer responses to restaurants providing calorie information on menus and menu boards. Results from two pilot studies and two experiments, including a restaurant field experiment, indicate that calorie labeling is effective in decreasing the number of calories ordered by health value–oriented consumers. However, for quantity value and taste value–oriented consumers, menu calorie labeling may result in an increase in calories ordered. These influences counterbalance one another, leading to an overall nonsignificant effect of calorie labeling on calories ordered in restaurant settings. These findings offer a compelling explanation for the many studies showing nonsignificant effects of menu calorie labeling and inform ongoing policy debates regarding chain restaurants nationally implementing menu calorie labeling. The conceptual contributions and implications of these findings for public policy and consumer well-being are discussed.

scholarly journals The role of disclosure and transparency in financial reporting

2015 ◽  
Vol 3 (1) ◽  
pp. 60 ◽  
Author(s):  
Shaban Mohammadi ◽  
Behrad Moein Nezhad
Keyword(s):  
Financial Reporting ◽  
Voluntary Disclosure ◽  
Disclosure Of Information ◽  
The Impact

<p>Voluntary disclosure and transparency can preserve the interests of shareholders, and the company's performance improves. in this paper, the importance of transparency in financial reporting and expressed its limitations and quality of disclosure and transparency, we express and at the end of the importance and benefits of voluntary disclosure, as well as major issues and the impact of voluntary disclosure of information in the market. we will examine.</p>

Insider Trading and the Voluntary Disclosure of Information by Firms

CFA Digest ◽  
2000 ◽  
Vol 30 (4) ◽  
pp. 5-6
Author(s):  
Robert A. McLean
Keyword(s):  
Insider Trading ◽  
Voluntary Disclosure ◽  
Disclosure Of Information

Insider trading and the voluntary disclosure of information by firms

2000 ◽  
Vol 24 (3) ◽  
pp. 395-425 ◽  
Author(s):  
Ranga Narayanan
Keyword(s):  
Insider Trading ◽  
Voluntary Disclosure ◽  
Disclosure Of Information

scholarly journals Transparency as a Key Element in Accountability in Non-Profit Organizations: A Systematic Literature Review

2020 ◽  
Vol 12 (14) ◽  
pp. 5834 ◽  
Author(s):  
Cristina Ortega-Rodríguez ◽  
Ana Licerán-Gutiérrez ◽  
Antonio Luis Moreno-Albarracín
Keyword(s):  
Sustainable Development ◽  
Literature Review ◽  
Systematic Literature Review ◽  
Voluntary Disclosure ◽  
Third Sector ◽  
Non Profit ◽  
The Third ◽  
Disclosure Of Information ◽  
Non Profit Organizations ◽  
The Third Sector

The purpose of this article is to present a framework to understand transparency in the third sector and then to explore the main research streams regarding the disclosure of information and accountability by conducting a systematic literature review on the antecedents and dimensions of the transparency of information disclosed by non-profit organizations (NPOs). The essential questions of this work are addressed from an international perspective. In particular, we explore three research questions: (1) why should NPOs disclose transparent information to stakeholders? (2) Why do not all NPOs disclose transparent information? (3) What means do NPOs use to disclose transparent information? Our results highlight the lack of transparency legislation in the third sector, leading NPOs to adopt the voluntary disclosure of information policies to improve the perceived credibility of these entities by their stakeholders. In conclusion, our study highlights the importance of developing a systematic body of knowledge regarding the situation of transparent, voluntary information disclosure in the sector. Moreover, the Sustainable Development Goals promulgated by the United Nations place a high value on transparency for the accountability of institutions. To achieve sustainable development, both peace and the governance of institutions are needed. Reducing corruption and promoting transparency are among the goals which should be reached to achieve social sustainability.

scholarly journals Parents' and Youths' Solicitation and Disclosure of Information in Today's Digital Age

2018 ◽  
Vol 13 (4) ◽  
pp. 5-28
Author(s):  
Jessie H. Rudi ◽  
Jodi Dworkin
Keyword(s):  
Substance Use ◽  
Technology Use ◽  
Voluntary Disclosure ◽  
Text Messaging ◽  
Parental Monitoring ◽  
Protective Factor ◽  
Parental Knowledge ◽  
Youth Workers ◽  
Disclosure Of Information ◽  
Substance Use Initiation

Extensive research has identified parental monitoring to be a protective factor for youth. Parental monitoring includes parents’ solicitation of information from their child and the child’s voluntary disclosure of information. In today’s digital society, parental monitoring can occur using technology, such as text messaging, email, and social networking sites. The current study describes parents’ and youths’ communication technology use explicitly to solicit and share information with each other in a sample of 56 parent–youth dyads from the same family (youth were 13 to 25 years old). We also examined associations between in-person parental monitoring, parental monitoring using technology, parental knowledge, and youth substance use initiation. Results revealed great variability in frequency of parental monitoring using technology, with a subgroup of parents and youth reporting doing these behaviors very frequently. Parental monitoring using technology was not associated with greater parental knowledge or youth substance use initiation after controlling for youth age group (adolescent or emerging adult) and gender composition of dyads. However, in-person communication between youth and parents remained an important variable and was positively associated with parental knowledge. Youth workers could empower parents to focus on in-person communication, and not rely solely on communication using technology.

scholarly journals Voluntary disclosure of information when firms are uncertain of investor response

2007 ◽  
Vol 43 (2-3) ◽  
pp. 391-410 ◽  
Author(s):  
Jeroen Suijs
Keyword(s):  
Voluntary Disclosure ◽  
Disclosure Of Information
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