Our study investigates relative changes to the value individuals place on the disclosure of their private information …. We use an incentive compatible mechanism to capture an individual's willingness-to-accept (WTA) for a privacy disclosure … a disclosure but we observe null effects for external secondary use and the inclusion of identifying information. We …

information and endogeneity of SCF disclosure, we find strong evidence that SCF disclosure enables more efficient pricing of …

of more than 13% during the year before ICW disclosure. Those ICW firms that remedy the internal control weakness in the … year after disclosure have much better stock performance compared to those ICW firms who fail to remedy ICW during the same … period. We further show a better stock performance in the year before disclosure if a SOX 404 ICW firm has prior SOX 302 ICW …

relative magnitudes of revenues and costs denominated in each foreign currency in which a firm has transactions. Disclosure of …

We investigate whether clear disclosure of comprehensive income (CI) facilitates detection of earnings management by …). Therefore, we argue that analysts' valuation judgments will be affected by the clarity of CI disclosure. The results of an … experiment, in which 96 analysts participated, suggest that clear income statement (IS) disclosure of CI-as originally proposed …