Relevant bibliographies by topics / Disclosure of Negative Information

Contents

  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
  6. Reports

Academic literature on the topic 'Disclosure of Negative Information'

Author: Grafiati
Published: 25 June 2021
Last updated: 29 July 2025

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Journal articles on the topic "Disclosure of Negative Information"

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Al-Jabri, Ibrahim M., Mustafa I. Eid, and Amer Abed. "The willingness to disclose personal information." Information & Computer Security 28, no. 2 (2019): 161–81. http://dx.doi.org/10.1108/ics-01-2018-0012.

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Purpose Customer privacy and security are major concerns. Online firms worldwide collect customer data for various reasons. This study aims to investigate factors that motivate and hinder a customer’s willingness to disclose personal information (WTD) to online firms on e-commerce websites. Design/methodology/approach Based on an extensive literature review, three sets of factors have been identified. These sets of factors are privacy concern, perceived disclosure benefits and privacy assurances. It is hypothesized that privacy concerns negatively affect the disclosure of personal information,
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Elgammal, Mohammed M., Khaled Hussainey, and Fatma Ahmed. "Corporate governance and voluntary risk and forward-looking disclosures." Journal of Applied Accounting Research 19, no. 4 (2018): 592–607. http://dx.doi.org/10.1108/jaar-01-2017-0014.

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PurposeThe purpose of this paper is to examine the impact of corporate governance on risk and forward-looking disclosures in Qatar.Design/methodology/approachThe authors automatically measure levels of risk and forward-looking disclosures in the annual reports of Qatari firms for the period 2008–2014. The authors also use two ways clustered error pooled panel regressions to examine the determinants of these disclosures.FindingsThe authors find that firms with a higher percentage of foreign ownership disclose more forward-looking information; conversely, board size has a negative impact on the
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Lee, Eric Y., and John R. Busenbark. "When Do Managers Disclose Negative Information? A Voluntary Disclosure Theory Perspective." Academy of Management Proceedings 2018, no. 1 (2018): 15427. http://dx.doi.org/10.5465/ambpp.2018.15427abstract.

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Adamu, Musa Uba. "Ownership Structure and Corporate Risk Disclosure in Emerging Countries." Journal of Corporate Finance Research / Корпоративные Финансы | ISSN: 2073-0438 18, no. 2 (2024): 70–81. http://dx.doi.org/10.17323/j.jcfr.2073-0438.18.2.2024.70-81.

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The study examines the impact of ownership structure on corporate risk disclosure in African emerging countries. The sample includes 42 firms that are listed on the Johannesburg Stock Exchange and the Nigerian Stock Exchange. The data for the independent variables were taken from the Bloomberg data stream, whereas the data for the dependent variable were taken from annual reports retrieved from the website of the sample companies. The study’s time period runs from 2014 to 2018. Regression and content analysis were employed as the analytical tools. We perform text analysis on company annual rep
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Nasser A., Alharbi Nesreen, and Yanhui Li. "Impacts of Trust in Government and Privacy Risk Concern on Willingness to Provide Personal Information in Saudi Arabia." INTERNATIONAL JOURNAL OF MANAGEMENT SCIENCE AND BUSINESS ADMINISTRATION 6, no. 2 (2020): 7–18. http://dx.doi.org/10.18775/ijmsba.1849-5664-5419.2014.62.1001.

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The current study followed a quantitative research design to determine the significance of the relationships presented in the research model. The relationships between Privacy risk concerns, benefit to disclose, trust, and willingness to provide personal information has been tested using SPSS. An online questionnaire in Arabic language was used collect data by distributing survey link via WhatsApp, Twitter, Snapchat, Facebook and Instagram. The sample consists out of 268 respondents. The results of the study indicate that trust has a positive impact on the privacy disclosure revenue whereas pr
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Bertomeu, Jeremy, Anne Beyer, and Ronald A. Dye. "Capital Structure, Cost of Capital, and Voluntary Disclosures." Accounting Review 86, no. 3 (2011): 857–86. http://dx.doi.org/10.2308/accr.00000037.

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ABSTRACT: This paper develops a model of financing that jointly determines a firm’s capital structure, its voluntary disclosure policy, and its cost of capital. Investors who receive securities in return for supplying capital sometimes incur losses when they trade their securities with an informed trader. The firm’s disclosure policy and the structure of its securities determine the information advantage of the informed trader and, hence, the size of investors’ trading losses and the firm’s cost of capital. We establish a hierarchy of optimal securities and disclosure policies that varies with
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Filzen, Joshua J. "The Information Content of Risk Factor Disclosures in Quarterly Reports." Accounting Horizons 29, no. 4 (2015): 887–916. http://dx.doi.org/10.2308/acch-51175.

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SYNOPSIS I examine whether recently required risk factor update disclosures in quarterly reports provide investors with timely information regarding potential future negative economic events. Specifically, I examine whether risk factor updates in 10-Q filings are associated with negative abnormal returns at the time the updates are disclosed and whether quarterly updates are followed by negative earnings shocks. I find that firms presenting updates to their risk factor disclosures have significantly lower abnormal returns around the filing date of the 10-Q relative to firms without updates. I
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Kim, Bitna, Kyung-Shik Shin, and Sangmi Chai. "How People Disclose Themselves Differently According To The Strength Of Relationship In SNS?" Journal of Applied Business Research (JABR) 31, no. 6 (2015): 2139. http://dx.doi.org/10.19030/jabr.v31i6.9472.

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Self-disclosure is defined as “act of revealing personal information to others” (Archer, 1980, p.183). It plays a key role in development and maintenance of relationships.Since many companies adopt social networking services for their organizational information sharing platform, it is important to identify the process of creating and maintaining social relationship in virtual spaces for successful adoption of SNS. In this research, we identify a self-disclosure as a driving factor for initiating and maintaining online social relationships.This research assumes that the self-disclose strategy a
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Ekundayo, Gbenga, Ndubuisi Jeffery Jamani, and Festus Odhigu. "Environmental Disclosure Modelling in a Developing Economy: Does Corporate Governance Matter? A Double Hurdle Regression Approach." International Journal of Financial Research 12, no. 4 (2021): 111. http://dx.doi.org/10.5430/ijfr.v12n4p111.

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The paper examines environmental Disclosure Modelling in a Developing Economy using the Craigg double hurdle model and controlling for the role of corporate governance. This study employs the ex-post research design and investigates firm’s environmental disclosures in Nigeria, by controlling for corporate governance characteristics. The study employs a sample of 35 non-financial firms listed on the Nigerian Stock Exchange using the simple random sampling technique. Secondary data retrieved from the financial statements of the selected companies was used for the study. Both the Tobit and double
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Shin, Hoyoung, and Hyunmin Oh. "The Effect Of Accruals Quality On The Association Between Voluntary Disclosure And Information Asymmetry In Korea." Journal of Applied Business Research (JABR) 33, no. 1 (2016): 223–36. http://dx.doi.org/10.19030/jabr.v33i1.9892.

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Using data on the firms' voluntary disclosures from the Korea Stock Exchange from 2011 to 2014, we first empirically examine the association between voluntary disclosure and information asymmetry and then investigate the extent to which this association is affected by accruals quality since Korea adopted International Financial Reporting Standards (IFRS) in 2011. We use Comprix et al. (2011) and Shin and Park (2014)'s measures of information asymmetry. They are daily stock return volatility (VOLA) and trading volume turnover (VOL). We use the Dechow et al.'s (1995) revised Jones model and the
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Dissertations / Theses on the topic "Disclosure of Negative Information"

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Goncharenko, Roman, Juraj Hledik, and Roberto Pinto. "The dark side of stress tests: Negative effects of information disclosure." Elsevier, 2018. http://dx.doi.org/10.1016/j.jfs.2018.05.003.

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This paper studies the effect of information disclosure on banks' portfolio risk. We cast a simple banking system into a general equilibrium model with trading frictions. We find that the information disclosure lowers the expected risk-adjusted profits for a non-negligible fraction of banks. The magnitude of this effect depends on the structure of the banking system and, alarmingly, it is more pronounced for systemically important institutions. We connect these theoretical findings to the stress test procedure, where bank information is disclosed by the regulator. The 2011 and 2014 stress test
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Aktar, Ipek. "Voluntary disclosure of negative information in corporate communication: Can companies benefit from disclosing their ethical infractions?" Doctoral thesis, Universitat Pompeu Fabra, 2011. http://hdl.handle.net/10803/31883.

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This thesis builds on the literature of corporate social responsibility (CSR) communication. The following three chapters study the potential impacts of disclosing voluntarily negative information in a company’s own CSR communication within the contexts of pharmaceutical, textile and chocolate companies, respectively. Incorporating survey and experimental methodologies, these studies aim to help identify effective solutions for ethical issues by revealing the appropriate contexts in which companies can discuss them transparently and, thus, be rewarded for responding and acting in good faith an
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Fejes, Sara, and Aleksandra Nikolova. "Avslöjandet av negativ information i förhållande till företagsspecifika faktorer : En kvantitativ innehållsanalys på statligt ägda bolag i Sverige." Thesis, Södertörns högskola, Institutionen för samhällsvetenskaper, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-45946.

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Statligt ägda bolag ska sedan 2007 hållbarhetsrapportera i enlighet med GRI eller annat internationellt ramverk. Detta för att öka bolagens transparens för dess intressenter och samhället. I statens ägarpolicyn är det av stor vikt för bolagen att verka transparenta, vilket innebär att såväl positiv som negativ information ska tas upp i hållbarhetsrapporterna. Syftet med denna studie har varit att undersöka i vilken omfattning svenska bolag med statligt ägande rapporterar negativ information och vilka företagsspecifika faktorer som kan påverka negativa avslöjanden. Den teoretiska referensram so
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Guraieb, Duenas Marlene. "Information, Disclosure, and Accountability." Thesis, New York University, 2017. http://pqdtopen.proquest.com/#viewpdf?dispub=10618922.

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<p> Democratic regimes have developed numerous institutions to enhance accountability through procedures that formally and informally probe public officials&rsquo; actions. The ongoing expansion of public evidence available to citizens has strengthened their ability to judge the performance of public officials. However, this increase in &ldquo;investigative power&rdquo; cannot be analyzed without regard for the structural cost of searching, sorting, and putting information to work to adjudicate open inquiries. Political accountability is tested in increasingly more sophisticated strategic sett
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Nath, Atanu. "The determinants of online information disclosure." Licentiate thesis, Luleå, 2005. http://epubl.luth.se/1402-1757/2005/91.

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Nakamura, Tomoya. "Essays on economics of information disclosure." Kyoto University, 2011. http://hdl.handle.net/2433/142154.

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Takusagawa, Ken 1978. "Negative information for motif discovery." Thesis, Massachusetts Institute of Technology, 2003. http://hdl.handle.net/1721.1/87900.

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Abed, Suzan. "Disclosure of forward-looking information : UK evidence." Thesis, University of Aberdeen, 2010. http://digitool.abdn.ac.uk:80/webclient/DeliveryManager?pid=158300.

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This thesis proposes a multi-theoretical framework based on information asymmetry and institutional theories by focusing on the period of change in OFR regulation from 2004-2006. As a means of examining various aspects of the proposed framework, this thesis carries out an empirical investigation to find the extent of forward-looking information for a sample of 690 UK non-financial firm-year observations which are drawn from the top 500 UK listed firms by total market capitalization as listed by Financial Times on 30 March 2007. The investigation concentrates on three aspects: (1) the associati
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Abdul, Rahman Azhar Bin. "Disclosure of corporate financial information in Malaysia." Thesis, University of Newcastle Upon Tyne, 1998. http://hdl.handle.net/10443/168.

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This study examines empirically the relationship between a number of corporate attributes and levels of disclosure of information in annual reports of Malaysian public listed companies. The perceived importance of selected information items to two user groups; accountants and fmancial analysts is also examined using a structured questionnaire. Three unweighted disclosure indices (overall disclosure index, mandatory disclosure index and voluntary disclosure index) were applied to 54 corporate annual reports for three different years: 1974, 1984 and 1994. The results indicate that the level of d
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Quigley, Daniel Hugh. "Essays in the economics of information disclosure." Thesis, University of Cambridge, 2014. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.648766.

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Books on the topic "Disclosure of Negative Information"

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O'Reilly, James T. Federal information disclosure. 2nd ed. West Group, 1990.

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O'Reilly, James T. Federal information disclosure. 3rd ed. West Group, 2000.

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Bank, Asian Development. Confidentiality and disclosure of information. Asian Development Bank, 2000.

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Groote, X. de. Information disclosure and technology choice. INSEAD, 1992.

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Moulton, Elizabeth Edythe. The Disclosure of Sensitive Information. [publisher not identified], 2020.

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Division, United States General Accounting Office General Government. Information on states' lobbying disclosure requirements. The Office, 1997.

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Cross, John A. Flood hazard information disclosure by realtors. (University of Colorado), 1985.

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Board, Financial Accounting Standards. Disclosure of information about capital structure. FASB, 1997.

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Parliament, Great Britain. Television Licences (Disclosure of Information) Bill. Stationery Office, 2000.

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United States. General Accounting Office. General Government Division. Information on states' lobbying disclosure requirements. The Office, 1997.

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Book chapters on the topic "Disclosure of Negative Information"

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Messaritaki, Varvara, Dimitris Stergiou, Alexandros Apostolakis, and Shabbar Jaffry. "Examination of Individual Preferences for Safety and Security in Airports. A Choice Modelling Experiment." In Strategic Innovative Marketing and Tourism. Springer Nature Switzerland, 2024. http://dx.doi.org/10.1007/978-3-031-51038-0_61.

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AbstractThere is an increasing concern for safety and security in an aviation context, due to heightened terrorism threats and other security scares recently. The paper aims to evaluate the factors affecting visitors’ preferences for alternative policy initiatives in the field of security and safety in an aviation context. The paper makes use of stated choice experiments to evaluate individual preferences. This paper presents the findings from a homogeneous preference specification of a stated preferences discrete choice modelling experiment. The empirical findings indicate that they hold posi
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Pajarinen, Mika. "Information Disclosure." In Encyclopedia of Law and Economics. Springer New York, 2019. http://dx.doi.org/10.1007/978-1-4614-7753-2_253.

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Pajarinen, Mika. "Information Disclosure." In Encyclopedia of Law and Economics. Springer New York, 2016. http://dx.doi.org/10.1007/978-1-4614-7883-6_253-1.

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Pajarinen, Mika. "Information Disclosure." In Encyclopedia of Law and Economics. Springer New York, 2020. http://dx.doi.org/10.1007/978-1-4614-7883-6_253-2.

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Livraga, Giovanni. "Information Disclosure." In Encyclopedia of Cryptography, Security and Privacy. Springer Berlin Heidelberg, 2021. http://dx.doi.org/10.1007/978-3-642-27739-9_1542-1.

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Marston, Claire. "Information Disclosure." In Financial Reporting in India. Routledge, 2025. https://doi.org/10.4324/9781003617655-3.

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Livraga, Giovanni. "Information Disclosure." In Encyclopedia of Cryptography, Security and Privacy. Springer Nature Switzerland, 2025. https://doi.org/10.1007/978-3-030-71522-9_1542.

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Benson, Edward. "Disclosure of Information." In The Law of Industrial Conflict. Palgrave Macmillan UK, 1988. http://dx.doi.org/10.1007/978-1-349-08802-7_9.

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Uhls, Yalda T., Amber van der Wal, Nicole Ellison, Anne Collier, Kaveri Subrahmanyam, and Patti M. Valkenburg. "Adolescents’ Online Communication Practices in a Digital World." In Handbook of Children and Screens. Springer Nature Switzerland, 2024. https://doi.org/10.1007/978-3-031-69362-5_30.

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AbstractSocial interaction with peers is a crucial developmental need in adolescence. Social media have significantly transformed the way many adolescents communicate with one another, lowering barriers for them to connect at any time, from anywhere. Three important modalities of their online communication are direct messaging, video-mediated communication, and social gaming. This chapter discusses how these modalities are used by adolescents, the social mechanisms that underlie their motivation to use them, possible positive and negative implications for their peer relationships, and the crit
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Mallesh, Nayantara, and Matthew Wright. "The Reverse Statistical Disclosure Attack." In Information Hiding. Springer Berlin Heidelberg, 2010. http://dx.doi.org/10.1007/978-3-642-16435-4_17.

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Conference papers on the topic "Disclosure of Negative Information"

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Tang, Dengwang, and Vijay G. Subramanian. "Information Compression in Dynamic Information Disclosure Games." In 2024 IEEE 63rd Conference on Decision and Control (CDC). IEEE, 2024. https://doi.org/10.1109/cdc56724.2024.10886413.

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Gupta, Tanay, Tushar Goel, and Ishan Verma. "Exploring Multimodal Language Models for Sustainability Disclosure Extraction: A Comparative Study." In The Sixth Workshop on Insights from Negative Results in NLP. Association for Computational Linguistics, 2025. https://doi.org/10.18653/v1/2025.insights-1.13.

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Syamsuar, Dedy, Fazri Fahrezi, Ahnaf Favian, Edy Irwansyah, and Achmad Fakhri Irawan. "Disclosure Privacy Information Social Media on TikTok." In 2024 International Conference on Information Management and Technology (ICIMTech). IEEE, 2024. https://doi.org/10.1109/icimtech63123.2024.10780839.

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Roque, Vanda, Kátia Lemos, and Helena Barbosa. "The Impact of Financial Risk Disclosures on Corporate Value: Evidence for Portugal." In 10th International Scientific Conference ERAZ - Knowledge Based Sustainable Development. Association of Economists and Managers of the Balkans, Belgrade, Serbia, 2024. https://doi.org/10.31410/eraz.2024.131.

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The purpose of this paper is to investigate the impact of financial risk disclosures on corporate value. Based on content analysis of 2021 annual reports of 29 nonfinancial companies listed on Euronext Lisbon, the authors construct a global disclosure index that captures financial risk disclosures, as well as 3 sub-indices to capture credit, liquidity and market risks disclosures. Using multiple linear regression models, the authors investigate the impact of financial risk disclosures on corporate value, as measured by Tobin’s Q. The results show that financial risk disclosures are still parsi
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Ihara, Masayuki, Hiroko Tokunaga, Hiroki Murakami, et al. "Human values assessment toward AI-based patient state prediction." In Human Interaction and Emerging Technologies (IHIET-AI 2024). AHFE International, 2024. http://dx.doi.org/10.54941/ahfe1004600.

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Recent advances in artificial intelligence (AI) technology are remarkable, and AI may predict a patient’s future state (prognosis) using large amounts of data in the future. However, patients are not always satisfied with the prediction results. In order for a patient to accept prediction results and change behaviors in life, prediction results should reflect his/her values. AI-based patient state prediction should be implemented in a way that is not only data-driven but also integrated with domain knowledge about human values. This paper reports a case study where we assessed data related to
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Chandak, Sheetal, Snehamoy Dhar, and S. K. Barik. "Islanding disclosure for grid interactive PV-VSC system using negative sequence voltage." In 2015 IEEE Power, Communication and Information Technology Conference (PCITC). IEEE, 2015. http://dx.doi.org/10.1109/pcitc.2015.7438216.

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Abdul Fattah Ahmed, Muna, and Maysoon Abdulkareem Ahmed. "The level of disclosure of financial information related to sustainability according to the IFRS-S1 standard and its impact on the company’s performance - applied research in a sample of Iraqi Islamic banks." In X INTERNATIONAL CONGRESS OF PURE AND APPLIED TECHNOLOGICAL SCIENCES. Rimar Academy, 2023. http://dx.doi.org/10.47832/minarcongress10-6.

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The research aims to verify the extent to which the requirements for disclosure of financial information related to sustainability are applied according to the IFRS-S1 standard, and its impact on the company’s performance, on a sample of Islamic banks listed in the Iraq Stock Exchange, which number (5) banks as a prospective study. By analyzing the content of the annual financial reports of the banks, the research sample for the year 2022. By using the disclosure matrix of the aforementioned standard, which consists of four dimensions (governance, strategy, risk management, Metrics and Target)
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Bychkova, Svetlana, and Zhanna Mikhailova. "Disclosure of the principles in the accounting and reporting of railway transport enterprises sustainable development." In International Scientific Conference on Accounting ISCA 2024. Academy of Economic Studies of Moldova, 2024. https://doi.org/10.53486/isca2024.19.

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The results of sustainable development are indicators of efficiency, responsibility of business to society and the state. Railway transport reporting indicators are of interest in terms of their presentation, content and reflection in one format or another. The paper structures the reporting of railway organizations from the point of view of targeting and content. The study of indicators reflecting the principles of sustainable development was carried out based on using methods of comparison, analysis, and allocation when working with the reporting of transport organizations. Information on fi
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Nhu, Pham Thi Huynh. "A Survey on Student’s Application for Using Smartphones in Learning at HCM City University of Food Industry." In 4th Conference on Language Teaching and Learning. AIJR Publisher, 2022. http://dx.doi.org/10.21467/proceedings.132.29.

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Nowadays, smartphone use is popular among universities both inside and outside of teaching institutions. The purpose of this research project is to investigate students' applications for using smartphones in learning. This will help students have more support in their learning. It has many positive sides. For example, most students can use many useful applications to serve their learning; it will be more effective. The percentage of students who use their phones to study is quite high, and it is also used to go on social networks, text or call in their spare time. In addition, there are also n
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Pavlović, Milica, and Ksenija Denčić-Mihajlov. "CSR REPORTING DURING THE COVID-19 PANDEMIC: A COMMON WAY TO DISCLOSE NEW SOCIAL AND ECONOMIC CHALLENGES." In Economic and Business Trends Shaping the Future. Ss Cyril and Methodius University, Faculty of Economics-Skopje, 2022. http://dx.doi.org/10.47063/ebtsf.2022.0013.

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The COVID-19 pandemic caused numerous socio-economic problems in addition to health consequences. Namely, during the pandemic, many companies suspended their operations, and trade was also disrupted in most industrial sectors. Furthermore, a number of existing assumptions, concepts and practices of corporate social responsibility (CSR) and sustainability were clearly questioned in this period. In this difficult context, companies are called upon to contribute to overcome the crisis with their socially responsible business and make a positive contribution to society. CSR disclosure plays an imp
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Reports on the topic "Disclosure of Negative Information"

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Gutiérrez, José E., and Luis Fernández Lafuerza. Credit line runs and bank risk management: evidence from the disclosure of stress test results. Banco de España, 2022. http://dx.doi.org/10.53479/25006.

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As noted in recent literature, firms can run on credit lines due to fear of future credit restrictions. We exploit the 2011 stress test supervised by the European Banking Authority (EBA) and the Spanish Central Credit Register to explore: 1) the occurrence and magnitude of these runs after the release of negative stress test results; and 2) banks’ behaviour before and after the release of this information. We find that, following the release of the results, firms drew down approximately 10 pp more available funds from lines granted by banks that had a worse performance in the stress test. More
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Gutiérrez, José E., and Luis Fernández Lafuerza. Credit line runs and bank risk management: evidence from the disclosure of stress test results. Banco de España, 2023. http://dx.doi.org/10.53479/24998.

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As noted in recent literature, firms can run on credit lines due to fear of future credit restrictions. We exploit the 2011 stress test supervised by the European Banking Authority (EBA) and the Spanish Central Credit Register to explore: 1) the occurrence and magnitude of these runs after the release of negative stress test results; and 2) banks’ behaviour before and after the release of this information. We find that, following the release of the results, firms drew down approximately 10 pp more available funds from lines granted by banks that had a worse performance in the stress test. More
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Knapp, Carolyn. HIV and partner violence: What are the implications for voluntary counseling and testing? Population Council, 2001. http://dx.doi.org/10.31899/hiv2001.1011.

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Millions of women around the world face two great threats to their health and well-being: HIV/AIDS and violence by an intimate partner. One of the strongest associations between the two is the role that violence and the threat of violence play in limiting a woman’s ability to negotiate safer sex with a partner. A similar fear of violence also discourages women who receive HIV voluntary counseling and testing (VCT) from telling partners about test results. This study explored the links between HIV infection, serostatus disclosure, and partner violence among women attending a VCT clinic in Dar e
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Martin, Fernando M., and David Andolfatto. Information Disclosure and Exchange Media. Federal Reserve Bank of St. Louis, 2012. http://dx.doi.org/10.20955/wp.2012.012.

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Wood, Susan, Eliabeth Van Zyl, Soraya Senosier, and Reidar Kvam. Stakeholder Engagement and Information Disclosure. Edited by Julio Rosas. Inter-American Development Bank, 2025. https://doi.org/10.18235/0013493.

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This publication is an update of the technical note on Meaningful Consultation, which described principles and content that should be present for a consultation process to be considered meaningful. The updated publication describes principles of a meaningful stakeholder engagement process from consultation to engagement throughout the lifetime of a program. It is consistent with existing the IDBs Environmental and Social Policy Framework and reflects both explicit and implicit requirements in these policies and accompanying procedures and requirements. It is also broadly consistent with policy
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Bae, Hyunhoe, Peter Wilcoxen, and David Popp. Information Disclosure Policy: Do States' Data Processing Efforts Help More than the Information Disclosure Itself? National Bureau of Economic Research, 2008. http://dx.doi.org/10.3386/w14409.

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7

Ostrovsky, Michael, and Michael Schwarz. Information Disclosure and Unraveling in Matching Markets. National Bureau of Economic Research, 2008. http://dx.doi.org/10.3386/w13766.

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8

Faria-e-Castro, Miguel, Joseba Martinez, and Thomas Philippon. Runs versus Lemons: Information Disclosure and Fiscal Capacity. National Bureau of Economic Research, 2015. http://dx.doi.org/10.3386/w21201.

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9

Dovis, Alessandro, and Paolo Martellini. Long-Term Contracts, Commitment, and Optimal Information Disclosure. National Bureau of Economic Research, 2024. http://dx.doi.org/10.3386/w33051.

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10

Gomes, Armando, Gary Gorton, and Leonardo Madureira. SEC Regulation Fair Disclosure, Information, and the Cost of Capital. National Bureau of Economic Research, 2004. http://dx.doi.org/10.3386/w10567.

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