Relevant bibliographies by topics / Firm disclosures

Contents

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

Academic literature on the topic 'Firm disclosures'

Author: Grafiati
Published: 7 September 2024
Last updated: 31 July 2025

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Journal articles on the topic "Firm disclosures"

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Talpur, Shabana, Mohd Lizam, and Nazia Keerio. "Determining firm characteristics and the level of voluntary corporate governance disclosures among Malaysian listed property companies." MATEC Web of Conferences 150 (2018): 05010. http://dx.doi.org/10.1051/matecconf/201815005010.

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This study examined the level of voluntary corporate governance disclosures and the influence of firm characteristics (i.e., firm size, firm age, and firm market listing) on the level of these disclosures among Malaysian property listed companies. The check-list to measure the voluntary corporate governance disclosures was adopted from Malaysian corporate governance index 2011 by Minority Shareholder Watchdog Group (MSWG). The voluntary corporate governance disclosure practices and firm specific characteristics were obtained from annual reports of property listed companies on Bursa Malaysia fo
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CHEN, JIFAN, and MENGZE ZHANG. "Effect of Firm ESG Disclosure on Corporate Financial Performance and Firm Value." Korea Industrial Technology Convergence Society 29, no. 4 (2024): 165–74. https://doi.org/10.29279/jitr.k.2024.29.4.165.

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Corporate social responsibilityand sustainability has increasingly emphasized the impact of ESG factors on corporate management in recent years. maximizing financial benefits and creating social value in this context, this study comparatively analyzed the impact of ESG disclosures on Korean logistic companies’ financial performance and market value during 2010-2023. ESG disclosure was measured via Bloomberg's ESG Disclosure Score. The analysis revealed that companies with higher ESG disclosure scores had significantly greaterfinancial outcomes and market value. Furthermore, ESG disclosures had
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Chinonso, Nnedu, Stanley, Okpanachi, Joshua, and Achema, Friday. "Sustainability Reporting and Firm Performance: The Moderating Role of Firm Size in Listed Nigerian Consumer Goods Firms." International Journal of Research and Scientific Innovation XII, no. IV (2025): 995–1011. https://doi.org/10.51244/ijrsi.2025.12040083.

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This study investigates the relationship between sustainability reporting and firm performance in Nigerian consumer goods firms, focusing on the moderating role of firm size. Using panel data from 16 firms spanning 2014 to 2023, panel regression analysis was employed to evaluate the effects of sustainability disclosures on sales turnover. The findings reveal that social sustainability disclosure has a significant negative effect on sales turnover, suggesting that the financial burden of these initiatives may outweigh their potential benefits. Environmental sustainability disclosure has a negat
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Vidya Bai, G., Daniel Frank, and K. Sudhir Prabhu. "Does ESG disclosure enhance firm performance during COVID-19? Evidence from Nifty 500 firms." Investment Management and Financial Innovations 21, no. 3 (2024): 74–83. http://dx.doi.org/10.21511/imfi.21(3).2024.07.

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Market turmoil caused by COVID-19 has weakened firms’ financial performance, highlighting the prominence of sustainable business practices by incorporating Environmental, Social, and Governance performance and their disclosure. Though past studies investigated COVID-19’s impact on firm performance, there is consensus on the role of firms’ Environmental, Social, and Governance disclosures between firm performance and the pandemic. With this view, the study aims to examine the impact of COVID-19 on firms’ financial performance with the moderating role of Environmental, Social, and Governance per
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Yordudom, Thanyaorn, and Muttanachai Suttipun. "The Influence of ESG Disclosures on Firm Value in Thailand." GATR Journal of Finance and Banking Review VOL. 5 (3) OCT-DEC. 2020 5, no. 3 (2020): 108–14. http://dx.doi.org/10.35609/jfbr.2020.5.3(5).

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Objective – The study aimed (1) to investigate the extent and level of environmental, social and governance (ESG) disclosures of listed companies in Thailand Sustainable Investment (THSI) group from the Stock Exchange of Thailand (SET), and (2) to examine the influence of ESG disclosures on firm value. Methodology/Technique – Population and samples were 60 listed companies in THSI group from the SET. Content analysis by word counting was used to quantify the extent and level of ESG disclosures in corporate annual reporting during 2015 to 2019, while firm value was collected by the market price
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Asay, H. Scott, W. Brooke Elliott, and Kristina Rennekamp. "Disclosure Readability and the Sensitivity of Investors' Valuation Judgments to Outside Information." Accounting Review 92, no. 4 (2016): 1–25. http://dx.doi.org/10.2308/accr-51570.

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ABSTRACT Prior literature suggests that investors react less strongly to information in less readable disclosures. We extend this literature by considering how disclosure readability affects the sensitivity of investors' valuation judgments to the information contained in outside (i.e., non-firm) sources of information. Using an experiment, we present investors with a disclosure containing mixed news about the valence of firm performance, and this disclosure varies in readability. We find that investors who initially view a less readable firm disclosure provide valuation judgments that incorpo
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Dr., Inah E. U.1* Dr. Akpan Anambuk Ette2 Dr. Iwara O.E.3 Dr. Ogar-abang John Oyong4 and Egbe Grace Nancy5. "COST IMPLICATION OF GREEN INNOVATION DISCLOSURE ON FIRM VALUE OF SELECTED MANUFACTURING FIRMS IN NIGERIA." ISRG Journal of Economics and Finance (ISRGJEF II, no. I (2025): 104–11. https://doi.org/10.5281/zenodo.14934837.

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<strong>Abstract</strong> <em>The study examined the cost implications of green innovation practices on firm value in the Nigerian manufacturing industry. This study used an ex-post facto research design to investigate the effects of green product and green process disclosures on firm value. Data from ten manufacturing companies listed on the Nigerian Exchange Group between 2017 and 2021 were gathered through secondary sources. A panel regression analysis was used to investigate the relationship between green innovation variables (green product disclosure and green process disclosure) and firm
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ORSHI, TERYIMA SAMUEL, and MOHAMMED ALIYU YUSUF. "Sustainability Disclosure, Institutional Ownership and Value of Listed Companies in Nigeria." Asian Journal of Accounting Perspectives 17, no. 1 (2024): 1–25. https://doi.org/10.22452/ajap.vol17no2.1.

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Research aim: This study seeks to examine the relationship between sustainability disclosure and the value of listed companies in Nigeria, using institutional ownership as a moderator. Design/ Methodology/ Approach: Data was collected from annual reports and accounts of the firms and daily price listings of the Nigerian Exchange Group from 2014 to 2021. The study uses the Feltham and Ohlson (1995) linear information valuation model to estimate industry-based influence on firm value variations. Research finding: The results show that economic and environmental disclosures as well as institution
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White, Gregory, Alina Lee, and Greg Tower. "Drivers of voluntary intellectual capital disclosure in listed biotechnology companies." Journal of Intellectual Capital 8, no. 3 (2007): 517–37. http://dx.doi.org/10.1108/14691930710774894.

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PurposeThe paper seeks to investigate the key drivers and level of voluntary disclosures in biotechnology company annual reports.Design/methodology/approachThe paper uses an intellectual capital disclosure index score of voluntary disclosures in a large sample of listed biotechnology companies, and tests the relationship between voluntary disclosures of intangible firm value with traditional agency theory variables. The relationships are tested statistically using correlation and multiple‐regression analysis.FindingsThe key drivers of voluntary intellectual capital disclosures were the level o
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Amel-Zadeh, Amir, Alexandra Scherf, and Eugene F. Soltes. "Creating Firm Disclosures." Journal of Financial Reporting 4, no. 2 (2019): 1–31. http://dx.doi.org/10.2308/jfir-52578.

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Managers expend significant time and effort preparing disclosures about firm performance and strategy. Although prior literature has explored how variation in the style and presentation of disclosures impacts investors' perceptions of firms, little is known about how firms actually create these disclosures and how this process impacts presentation. Based on field data collected from nearly 200 firms, we show that there is considerable variation in who prepares disclosures, when they are prepared, and the amount of effort expended by different types of managers (e.g., legal, public relations/ma
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Dissertations / Theses on the topic "Firm disclosures"

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Ding, Xin. "Climate Change Disclosures in Family Firms." Thesis, Université d'Ottawa / University of Ottawa, 2019. http://hdl.handle.net/10393/39222.

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Global warming imposes significant physical, regulatory and reputational risks to listed corporations. Consequently, climate-related issues have recently received increased attention from investors, creditors and stock market regulators. In February 2010, The United States (US) Securities and Exchange Commission (SEC) issued an interpretative guidance requiring publicly listed firms to disclose material climate change risks (CCR) in their annual securities filings (10Ks). However, considering the level of enforcement and managerial discretion in the definition of materiality, market participan
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Åhman, Elisabeth, and Fredrik Lundberg. "The effect of firm characteristics on disclosures: A Swedish context." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-258802.

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The aim of this thesis is to examine the quality of the disclosure IAS 1 Presentation of Financial Statements, paragraphs 122 and 125 in the annual reports of Swedish publicly listed firms. These paragraphs state that firms are required to disclose judgments made by management in preparing financial statements that may have significant impact on the recognized carrying amount. These paragraphs should also include information about major sources of estimation uncertainty. A quantitative research approach is used and the sample consists of 1,519 annual reports over a 7-year period. We construct
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Tao, Cong. "Three essays on corporate disclosure and investment analysis." Electronic Thesis or Diss., Cergy-Pontoise, Ecole supérieure des sciences économiques et commerciales, 2024. http://www.theses.fr/2024ESEC0002.

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Cette thèse comprend trois essais qui explorent diverses facettes de la divulgation d'informations par les entreprises sous le thème général de « la divulgation d'informations par les entreprises et l'analyse de l'investissement ». En utilisant des données empiriques innovantes et des techniques avancées de traitement du langage naturel, j'examine la relation entre les besoins d'information des investisseurs individuels et institutionnels et le contenu thématique de l'information publiée par les entreprises. En outre, j'étudie la manière dont la communication des entreprises joue un rôle dans
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Saucedo, Gabriel D. "The Effects of Human Capital and Voluntary Human Capital Disclosures on Investors' Decision-Making and Assessments of Firm Value." Diss., Virginia Tech, 2014. http://hdl.handle.net/10919/46978.

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A common cliché found in annual reports is "our employees are our most important, valuable asset." While many companies claim human capital is an important asset and source of valuable earnings, there is nary a human asset found in financial statements. This research paper investigates the usefulness and importance of voluntary human capital disclosures. The 2 X 2 X 2 experiment manipulates firm financial performance, non-GAAP voluntary disclosures, and disclosure attestation to identify the extent to which human capital disclosures influence investor decision-making related to assessments
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Westerlund, Daniela. "The Adherence Level of Sustainability Disclosures and Firm Value : Empirical Study on the Impact of GRI Report’s Adherence Level in regard to Firm Value in the Manufacturing Industry in Europe." Thesis, Jönköping University, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-52693.

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Background: Sustainability reporting has become increasingly important for firms that want to appease their stakeholders and the society, whilst possibly increasing the corporate financial performance (CFP) of the firm. This is because sustainability disclosures currently work as the main channel for firms to inform their stakeholders of the CSR practices and environmental management carried out by the company. However, there have been various previous studies that examine the relation between corporate social performance (CSP) or the reported CSP, and CFP but not a study that would focus on G
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Garner, Steve A. "A Study of Firm Location to Examine Disclosures and Governance Using a Dual Approach: Quantitative Analysis Based Upon the Sarbanes-Oxley Act of 2002 and Qualitative Analysis of the Annual Report’s Management Discussion and Analysis." Thesis, University of North Texas, 2015. https://digital.library.unt.edu/ark:/67531/metadc799474/.

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The purpose of this dissertation is to investigate the effect of U.S. firms’ geographic location, whether urban or rural, on their corporate disclosure and governance practices. An “urban” firm is one that is headquartered in a large metropolitan area; whereas, a “rural” firm is one that is headquartered some distance from any metropolitan area. Specifically, the study examines whether there are different stock market reactions to urban and rural firms around key event dates relative to the enactment of the Sarbanes-Oxley Act (SOX) on July 30, 2002. Also, the readability and linguistic style i
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Chludek, Astrid K. [Verfasser], and Norbert [Akademischer Betreuer] Herzig. "The Impact of Deferred Taxes on Firm Value : Three Empirical Studies on the Cash Flow and Value Relevance of Deferred Taxes and Related Disclosures / Astrid K. Chludek. Gutachter: Norbert Herzig." Köln : Universitäts- und Stadtbibliothek Köln, 2011. http://d-nb.info/103811165X/34.

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Ronnie, Lo Hok-Leung. "Voluntary corporate governance disclosure, firm valuation and dividend payout : evidence from Hong Kong listed firms." Thesis, University of Glasgow, 2009. http://theses.gla.ac.uk/1357/.

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The disclosure of Corporate Governance (CG) information by firms has been found in prior studies to have an impact on the market value of firms. This thesis extends the research by studying the impact of voluntary CG disclosure by firms in Hong Kong, a market which provides a strong legal investor protection but characterized by a high insider ownership, on company valuation, as proxied by Tobin’s q. This thesis also examines the role of dividend payout on the CG of Hong Kong firms. Based on hand-collected data for a sample of 258 firm-years over the 2003-2005 period, the empirical results sho
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Anis, Radwa Magdy Mohamed. "Disclosure quality, corporate governance mechanisms and firm value." Thesis, University of Stirling, 2016. http://hdl.handle.net/1893/24454.

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One of the main aims of the underlying research is to respond to continuous calls for introducing and measuring a sound economic definition for best practice disclosure quality (e.g. Beyer et al., 2010) that is derived from a reliable guidance framework (Botosan, 2004) using an innovative natural language processing technique (Berger, 2011). It also aims to examine the impact of corporate governance on best practice disclosure quality. Finally, it aims to examine the joint effect of both best practice disclosure quality and corporate governance on firm value. The thesis contributes to disclosu
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Bradbury, M. E. "Characteristics of firms and voluntary interim earnings disclosures." Thesis, University of Auckland, 1988. http://hdl.handle.net/2292/1992.

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This thesis reviews the evolution of interim reporting in New Zealand. The attempts to regulate interim reporting by the stock Exchange Association of New Zealand and the lobbying behaviour of affected parties are documented. The regulation of interim reporting is interpreted as a series of self-interest actions by the affected parties. In 1973 semiannual reports were mandated for all firms listed on the New Zealand stock Exchange. However, the content of these reports, was not specified until 1976. The extent of voluntary reporting practice prior to 1973 is recorded. The major empirical analy
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Books on the topic "Firm disclosures"

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George, Serafeim, and Harvard Business School, eds. Causes and consequences of firm disclosures of anticorruption efforts. Harvard Business School, 2011.

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Rippington, F. A. Are firms wasting their time?: A study of the information content of firm financial disclosures using daily data. [s.n.], 1989.

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Yi, Cheong-Heon. On firms' disclosure channel decisions. UMI Dissertation Services, 2001.

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Doshi, Anil R. How firms respond to mandatory information disclosure. Harvard Business School, 2011.

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Doshi, Anil R. How firms respond to mandatory information disclosure. Harvard Business School, 2012.

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Davison, Ian Hay. Lloyd's: A view of the room : change and disclosure. St. Martin's Press, 1987.

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Holder-Webb, Lori Marie. Strategic use of disclosure policy in distressed firms. UMI Dissertation Services, 2003.

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Impavido, Gregorio. Institutional investors, stock markets and firms information disclosure. University of Warwick, Department of Economics, 1998.

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Chatterji, Aaron K. Shamed and able: How firms respond to information disclosure. Harvard Business School, 2008.

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Klevan, Andrew. Disclosure of the everyday: Undramatic achievement in narrative film. Flicks Books, 2000.

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Book chapters on the topic "Firm disclosures"

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Bal, Tulika, and Ashutosh Dash. "ESG Disclosures and Firm Performances—Evidence from India Inc." In Handbook of Evidence Based Management Practices in Business. Routledge, 2023. http://dx.doi.org/10.4324/9781003415725-81.

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Fischer, Thomas, Jennifer Adolph, Markus Schober, Jonathan Townend, and Oliver Zipse. "The Future of Corporate Disclosure." In Road to Net Zero. Springer International Publishing, 2023. http://dx.doi.org/10.1007/978-3-031-42224-9_4.

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AbstractThe growing interest in a company’s sustainability strategy and performance means that solely providing financial information in corporate disclosures will no longer fulfil stakeholder needs in the future. Traditional financial reporting is primarily targeted at capital providers and therefore provides information on the company’s current and future financial performance. Today, a broader focus on non-financial, sustainability-related aspects is required to meet the information needs of other stakeholders, such as employees, customers, suppliers, government and society. Non-financial i
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Thrikawala, Sujani, Ahesha Perera, and Saman Bandara. "ESG Disclosures and Market Price: The Moderating Role of Firm Size and Industry Sensitivity." In Palgrave Studies in Impact Finance. Springer International Publishing, 2024. http://dx.doi.org/10.1007/978-3-031-65756-6_13.

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Ali, Muhammad Jahangir, Sudipta Bose, and Muhammad Shahin Miah. "Do integrated financial and extra-financial narrative disclosures in the management commentary affect firm valuation? International evidence." In Corporate Narrative Reporting. Routledge, 2022. http://dx.doi.org/10.4324/9781003095385-14.

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Ferramosca, Silvia, and Alessandro Ghio. "Corporate Disclosure in Family Firms." In Contributions to Management Science. Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-73588-7_5.

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Wang, Bing, Wei Zheng, and Yan Pan. "Dynamic Games of Firm Social Media Disclosure." In Game Theory and Applications. Springer Singapore, 2017. http://dx.doi.org/10.1007/978-981-10-6753-2_8.

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Gopal Maji, Santi, and Niva Kalita. "Corporate Climate Change Disclosure and Firm Performance." In Perspectives in Marketing, Innovation and Strategy. Routledge India, 2023. http://dx.doi.org/10.4324/9781003434467-23.

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Cones, John W. "Business Plan or Disclosure Document." In Investor Financing of Independent Film. Focal Press, 2023. http://dx.doi.org/10.4324/9781003408871-7.

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Utomo, St Dwiarso, and Zaky Machmuddah. "Governance Disclosure, Integrated Reporting, CEO Compensation, Firm Value." In Lecture Notes in Networks and Systems. Springer Nature Singapore, 2024. http://dx.doi.org/10.1007/978-981-99-8346-9_26.

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Pan, Yunlu. "Green Innovation, Environmental Information Disclosure and Firm Value." In Proceedings of the 2022 2nd International Conference on Economic Development and Business Culture (ICEDBC 2022). Atlantis Press International BV, 2022. http://dx.doi.org/10.2991/978-94-6463-036-7_83.

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Conference papers on the topic "Firm disclosures"

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Thifa Amirah, Cut Dhiya, Zuraida, and Ratna Mulyany. "Assessing the Dynamics of ERM and Sustainability Disclosure in Enhancing Firm Value: Insights from IDX80 Listed Companies." In 2024 International Conference on Decision Aid Sciences and Applications (DASA). IEEE, 2024. https://doi.org/10.1109/dasa63652.2024.10836443.

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Tian, Xiao, and Huanhuan Xiang. "The Effects of Digital Transformation and Human Capital Restructuring on Firm Green Innovation Efficiency: The Moderating Role of Environ-Mental Disclosure." In Conference Proceedings of The 12th International Symposium on Project Management, China. Aussino Academic Publishing House (AAPH), 2024. http://dx.doi.org/10.52202/076061-0030.

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Xiaodi Zhu, Steve Y. Yang, and Somayeh Moazeni. "Firm risk identification through topic analysis of textual financial disclosures." In 2016 IEEE Symposium Series on Computational Intelligence (SSCI). IEEE, 2016. http://dx.doi.org/10.1109/ssci.2016.7850005.

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Libgober, Jonathan, Beatrice Michaeli, and Elyashiv Wiedman. "With a Grain of Salt: Uncertain Veracity of External News and Firm Disclosures." In EC '24: 25th ACM Conference on Economics and Computation. ACM, 2024. https://doi.org/10.1145/3670865.3673531.

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Puri, Swati Kumaria, and Zazli Lily Wisker. "Carbon Emissions and Organisational Performance: Friend or Foe?" In ITP Research Symposium 2022. Unitec ePress, 2023. http://dx.doi.org/10.34074/proc.2302014.

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This research aims to investigate the short-term effect of carbon emissions on financial performance and market value of Aotearoa New Zealand companies. It hypothesises that the direct and indirect carbon emissions negatively affect short-term firm performance. It further posits that the relationship between carbon emission and firm performance is moderated by a firm’s leverage. The study sample includes quarterly data of New Zealand listed companies from 2017 to 2021. The study uses univariate and multivariate methods such as correlation and panel regression models to test the hypotheses. The
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Puri, Swati Kumaria. "The Nexus Between ESG Disclosures, Firm Performance and Covid-19: An Aotearoa New Zealand Perspective." In ITP Research Symposium 2022. Unitec ePress, 2023. http://dx.doi.org/10.34074/proc.2302016.

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This paper investigates the impact of environmental, social and governance disclosures (ESGD) on the corporate performance of Aotearoa New Zealand companies during the Covid-19 pandemic. The study sample consists of quarterly data for publicly listed New Zealand companies from 2017 to 2021, with 2017–2019 as the pre-Covid-19 period and 2020–2021 as the Covid-19 period. Correlation analysis and panel regression models are used to test hypotheses and assess objectives. The findings show that during Covid-19, there was no significant relationship between ESG scores (ESGS) and financial performanc
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Ruhana, Aswi, and Nurul Hidayah. "The Effect of Liquidity, Firm Size, and Corporate Governance Toward Sustainability Report Disclosures (Survey on: Indonesia Sustainability Report Award Participant)." In Proceedings of the 4th International Conference on Management, Economics and Business (ICMEB 2019). Atlantis Press, 2020. http://dx.doi.org/10.2991/aebmr.k.200205.048.

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Thahira, Annisa Meidiana, and Aria Farah Mita. "ESG Disclosure and Firm Value: Family versus Nonfamily Firms." In Asia-Pacific Research in Social Sciences and Humanities Universitas Indonesia Conference (APRISH 2019). Atlantis Press, 2021. http://dx.doi.org/10.2991/assehr.k.210531.081.

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Akgul, Ersin Firat, and Banu Durukan Sali. "The Effect of Stakeholders on Sustainability Disclosure Quality: A Theoretical Framework." In 8th FEB International Scientific Conference. University of Maribor Press, 2024. http://dx.doi.org/10.18690/um.epf.5.2024.56.

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As sustainable business practices continue to gain prominence in the corporate landscape, stakeholders play a pivotal role in influencing organizations' commitment to sustainability disclosure. This paper proposes a stakeholder theory-based model to examine how stakeholders influence firms' sustainability disclosure quality. The framework includes board composition, capital structure, ownership structure, and culture as key variables. Size, industry affiliation, profitability and growth opportunities are considered, with firm-specific characteristics as control variables.
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Fang, Yangming. "THE IMPACT OF INFORMATION TRANSPARENCY ON FIRM PERFORMANCE: EVIDENCE FROM CHINA." In MBP 2024 Tokyo International Conference on Management & Business Practices, 18-19 January. Global Research & Development Services, 2024. http://dx.doi.org/10.20319/icssh.2024.82.

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Nowadays, with the concern of the public for corporate social responsibility, firms are increasingly concerned with social responsibility, and they need to know whether social responsibility is favourable for their profit. The study focuses on 3,536 Chinese firms and collects the data of them from 2006 to 2021. The study analyses the data with the method of regression to find the relationship between information transparency and ROA, as well as the moderating effects of voluntary disclosure and company loss. We also run regressions with a lagged score of information transparency instead of the
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Reports on the topic "Firm disclosures"

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Moreno, Ángel Iván, and Teresa Caminero. Assessing the data challenges of climate-related disclosures in european banks. A text mining study. Banco de España, 2023. http://dx.doi.org/10.53479/33752.

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The Intergovernmental Panel on Climate Change (IPCC) estimates that global net-zero should be achieved by 2050. To this end, many private firms are pledging to reach net-zero emissions by 2050. The Climate Data Steering Committee (CDSC) is working on an initiative to create a global central digital repository of climate disclosures, which aims to address the current data challenges. This paper assesses the progress within European financial institutions towards overcoming the data challenges outlined by the CDSC. Using a text-mining approach, coupled with the application of commercial Large La
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Muller, Nicholas. Measuring Firm Environmental Performance to Inform Asset Management and Standardized Disclosure. National Bureau of Economic Research, 2021. http://dx.doi.org/10.3386/w29454.

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Fetter, T. Robert, Andrew Steck, Christopher Timmins, and Douglas Wrenn. Learning by Viewing? Social Learning, Regulatory Disclosure, and Firm Productivity in Shale Gas. National Bureau of Economic Research, 2018. http://dx.doi.org/10.3386/w25401.

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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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Kannan, Bharadwaj, Roberto B. Pinheiro, and Harry Turtle. A Spanner in the Works: Restricting Labor Mobility and the Inevitable Capital-Labor Substitution. Federal Reserve Bank of Cleveland, 2022. http://dx.doi.org/10.26509/frbc-wp-202230.

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We model an environment with overlapping generations of labor to show that policies restricting labor mobility increase a firm's monopsony power and labor turnover costs. Subsequently, firms increase capital expenditure, altering their optimal capital-labor ratio. We confirm this by exploiting the statewide adoption of the inevitable disclosure doctrine (IDD), a law intended to protect trade secrets by restricting labor mobility. Following an IDD adoption, local firms increase capital expenditure (capital-labor ratio) by 3.5 percent (5.5 percent). This result is magnified for firms with greate
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Leuz, Christian, and Catherine Schrand. Disclosure and the Cost of Capital: Evidence from Firms' Responses to the Enron Shock. National Bureau of Economic Research, 2009. http://dx.doi.org/10.3386/w14897.

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Avery, Rosemary, John Cawley, Julia Eddelbuettel, Matthew Eisenberg, Charlie Mann, and Alan Mathios. Consumer Responses to Firms’ Voluntary Disclosure of Information: Evidence from Calorie Labeling by Starbucks. National Bureau of Economic Research, 2021. http://dx.doi.org/10.3386/w29080.

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De Michele, Roberto, and Paul Constance. Trust Is our Most Important Asset: How the Private Sector in Latin America and the Caribbean Is Advancing the Anti-Corruption and Integrity Agendas. Edited by María Cecilia Alvarez Bollea and Marta Viegas. Inter American Development Bank, 2024. http://dx.doi.org/10.18235/0005547.

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Although governments, civil society organizations, and academia are crucial actors in the effort to fight corruption and promote integrity, private firms and industry organizations also play critical roles. This publication features seven case studies that highlight results and lessons learned in private sector integrity projects, all but one of which were supported by the Inter-American Development Bank and IDB Invest. These studies include initiatives by Peru's largest industry confederation and Panama's banking association to encourage member companies to upgrade their internal ethics and c
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Raso-Domínguez, Xavier, Diana Vazquez Espinosa, Gift Dembetembe, and Philippe Gugler. The Equality Cookbook: Swiss Companies’ Recipes for Gender Parity. Cantonal and University Library Fribourg, 2025. https://doi.org/10.51363/unifr.ewp.r7xxx6.

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Corporations are under increasing pressure to align with SDG 5 (Gender Equality), ensuring equal opportunities for women and men in leadership, pay, and career growth. While studies on gender equality are growing, limited research explores the evolutionary paths leading to gender parity. This paper employs Time-Series fuzzy-set qualitative comparative analysis (TS/fsQCA) to examine the distinct and evolving paths that lead to gender parity within Swiss companies between 2020 and 2023. By analysing configurations of variables, including board independence, changes in women’s representation in m
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