asymmetries by simply publishing information. This raises the question of the socially optimal degree of transparency in monetary …, we also examine the question of whether the transparency of the central bank's objectives is desirable from a social … asymmetries by simply publishing information. This raises the question of the socially optimal degree of transparency in monetary …

This paper studies the incentives for transparency under different forms of corporate governance in a context of … decision on the degree of transparency in a context of product market competition. When firms seeking outside finance resort to … transparency. More transparency about a firmms competitive position has both strategic advantages and disadvantages: in general …

This Paper studies the incentives for transparency under different forms of corporate governance in a context of … decision on the degree of transparency in a context of product market competition. When firms seeking outside finance resort to … transparency. More transparency about a firm's competitive position has both strategic advantages and disadvantages: in general …

philosophy (which is largely family control) generally does not lend itself to transparency and disclosure. The situation is …

I examine the relation between a corporate commitment to increased disclosure and measures of liquidity, information … asymmetry, and cost of equity capital. Relative to prior research on voluntary disclosure, I use a composite, ex ante measure of … Regulation Fair Disclosure (Reg FD) I find that commitment to increased disclosure is negatively related to bid-ask spreads …

einheitliches Datenmodell zwingend notwendig ist um die seit vielen Jahren immer wieder einge-forderte Transparenz des …

The aim of this paper is to explain Australian R&D capitalisation and voluntary disclosure. It is argued that the … discretionary choices available to management in Australia with respect to the accounting for and the disclosure of R&D expenditure …. Furthermore, research intensity, and the use of an R&D financing arrangements, are significant in explaining voluntary disclosure …

. The disclosure is likely to reduce the firm's cost of equity and debt. On the other hand, information about the firm …’s reserves is likely to attract competitors' attention. Therefore, managers aim to achieve an optimum level of disclosure in the … disclosure of reserves. The change in the rules does not seem to have much effect on the frequency of disclosure. Instead, the …