that firms' disclosure responses reduce firms' costs of capital and hence the impact of the transparency crisis …This paper examines the link between disclosure and the cost of capital. We exploit an exogenous cost of capital shock … created by the Enron scandal in Fall 2001 and analyze firms' disclosure responses to this shock. These tests are opposite to …

initiatives towards hard law solutions, in particular disclosure and due diligence requirements. The disclosure measures … achieving transparency, and they do not necessarily achieve progress in their substantive outcomes. Due diligence requirements …

We investigate the disclosure and prominence of non-GAAP earnings metrics in IPO prospectuses and how these disclosures … performance and the likelihood that they will disclose a non-GAAP metric, suggesting differing motivations for non-GAAP disclosure … higher offer values and less undervaluation during the IPO process and that the disclosure of adjusted earnings information …

Management and disclosure of environmental, social and governance (ESG) issues have received substantial interest over …

that firms' disclosure responses reduce firms' costs of capital and hence the impact of the transparency crisis …This paper examines the link between disclosure and the cost of capital. We exploit an exogenous cost of capital shock … created by the Enron scandal in Fall 2001 and analyze firms' disclosure responses to this shock. These tests are opposite to …

The purpose of this paper is to investigate the relationship between related party transactions disclosure (RPTD) and …. Other control variables such as corporate governance disclosure (CGD), debt to equity, asset tangibility and sales growth …” across companies may affect the extent of related party disclosure across companies. Furthermore, some variables are not …

determination of their future earnings. Innovation in voluntary disclosure of intellectual capital lead by European firms, such as … disclosure framework. There has also been very little progress by firms in extending their voluntary reporting frameworks, beyond …

I analyze cash flow and transparency characteristics of listed infrastructure investment companies and funds and … indicates a punishment for a lack of transparency by investors. My chapter also offers evidence that infrastructure investments …