Proprietary Costs and Corporate Lobbying against Changes in Mandatory Disclosure

2021 ◽  
Author(s):  
Ying Zhou
Keyword(s):  
Mandatory Disclosure ◽  
Proprietary Costs ◽  
Corporate Lobbying

Mandatory Disclosure, Asymmetric Information and Liquidity: The Impact of the 1934 Act

2005 ◽  
Author(s):  
Charles M. Jones ◽  
Robert Daines
Keyword(s):  
Asymmetric Information ◽  
Mandatory Disclosure ◽  
The Impact

scholarly journals Can Mandatory Disclosure Policies Promote Corporate Environmental Responsibility?—Quasi-Natural Experimental Research on China

2021 ◽  
Vol 18 (11) ◽  
pp. 6033
Author(s):  
Yue Liu ◽  
Pierre Failler ◽  
Liming Chen
Keyword(s):  
Property Rights ◽  
Large Scale ◽  
Environmental Responsibility ◽  
Mandatory Disclosure ◽  
Corporate Environmental Responsibility ◽  
Disclosure Policy ◽  
Protection Information ◽  
The Difference ◽  
Csr Disclosure ◽  
Corporate Social

Corporate environmental responsibility (CER) is an important component of the corporate social responsibility (CSR) report, and an important carrier for enterprises to disclose environmental protection information. Based on the corporate micro data, this paper evaluates the effect of a mandatory CSR disclosure policy on the fulfillment of corporate environmental responsibility by adopting the difference-in-differences model (DID) with the release of a mandatory disclosure policy of China in 2008 as a quasi-natural experiment. The study draws the following conclusions: First, a mandatory CSR disclosure policy can promote the fulfillment of CER. Second, after the implementation of a mandatory CSR disclosure policy, enterprises can improve their CER level through two channels: improving the quality of environmental management disclosure and increasing the number of patents. Third, the heterogeneity of the impacts of mandatory CSR disclosure on CER is reflected in three aspects: different CER levels, different corporate scales and a different property rights structure. In terms of the CER level, there is an inverted U-shaped relationship between the CER level and mandatory CSR disclosure effect. In terms of the corporate scale, mandatory disclosure of CSR plays a greater role in large-scale enterprises. In terms of the structure of property rights, mandatory CSR disclosure has a greater effect on non-state-owned enterprises.

Shorting activity and stock return predictability: Evidence from a mandatory disclosure shock

2021 ◽  
Author(s):  
Paul A. Griffin ◽  
Hyun A. Hong ◽  
Ivalina Kalcheva ◽  
Jeong‐Bon Kim
Keyword(s):  
Stock Return ◽  
Return Predictability ◽  
Mandatory Disclosure ◽  
Stock Return Predictability

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 The Structure and Conduct of Corporate Lobbying: How Firms Lobby the Federal Communications Commission

2001 ◽  
Vol 10 (1) ◽  
pp. 91-122 ◽  
Author(s):  
John M. Figueiredo ◽  
Emerson H. Tiller
Keyword(s):  
Federal Communications Commission ◽  
Corporate Lobbying

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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