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1

Yang, Jean Ph D. Massachusetts Institute of Technology. "Preventing information leaks with policy-agnostic programming." Thesis, Massachusetts Institute of Technology, 2015. http://hdl.handle.net/1721.1/101468.

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Thesis: Ph. D., Massachusetts Institute of Technology, Department of Electrical Engineering and Computer Science, 2015.<br>This electronic version was submitted by the student author. The certified thesis is available in the Institute Archives and Special Collections.<br>Cataloged student-submitted from PDF version of thesis.<br>Includes bibliographical references (pages 103-115).<br>As a solution to the problem of information leaks, I propose a policy-agnostic programming paradigm that enforces security and privacy policies by construction. I present the implementation of this paradigm in a
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2

Gazeau, Ivan. "Safe Programming in Finite Precision: Controlling Errors and Information Leaks." Palaiseau, Ecole polytechnique, 2013. http://pastel.archives-ouvertes.fr/docs/00/91/34/69/PDF/main.pdf.

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Dans cette thèse, nous analysons les problèmes liés à la représentation finie des nombres réels et nous contrôlons la déviation induite par cette approximation. Nous nous intéressons particulièrement à deux problèmes. Le premier est l'étude de l'influence de la représentation finie sur les protocoles de confidentialité différentielle. Nous présentons une méthode pour étudier les perturbations d'une distribution de probabilité causées par la représentation finie des nombres. Nous montrons qu'une implémentation directe des protocoles théoriques pour garantir la confidentialité différentielle n'e
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3

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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4

Nath, Atanu. "The determinants of online information disclosure." Licentiate thesis, Luleå, 2005. http://epubl.luth.se/1402-1757/2005/91.

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5

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

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6

Do, Quoc Huy [Verfasser], Reiner [Akademischer Betreuer] Hähnle, and David [Akademischer Betreuer] Sands. "Detection and Exploitation of Information Flow Leaks / Quoc Huy Do ; Reiner Hähnle, David Sands." Darmstadt : Universitäts- und Landesbibliothek Darmstadt, 2017. http://d-nb.info/1133262031/34.

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7

Schinzel, Sebastian [Verfasser], and Felix [Akademischer Betreuer] Freiling. "Unintentional and Hidden Information Leaks in Networked Software Applications / Sebastian Schinzel. Betreuer: Felix Freiling." Erlangen : Universitätsbibliothek der Universität Erlangen-Nürnberg, 2012. http://d-nb.info/1022737198/34.

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8

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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9

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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10

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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11

Leung, Tsz Kin. "Essays in Information Disclosure and Processing Behavior." Thesis, Toulouse 1, 2018. http://www.theses.fr/2018TOU10030.

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Le résumé en français n'a pas été communiqué par l'auteur<br>This paper studies firms’ disclosure decisions of product information in a duopoly setting, as well as the welfare implication of compulsory disclosure policy. I show that there is a problem of externality between the two firms: even if disclosure weakens price competition in the market and increases total industry profits, a firm could have incentive not to disclose product information because it decreases his market share. As a result, regulatory policy could increase total industry profits as it could rectify the problem of extern
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12

Hall, Filip, and Henrik Ekenberg. "Dominerande frivillig information på Stockholmsbörsen." Thesis, Södertörns högskola, Institutionen för samhällsvetenskaper, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-46497.

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Background: In the last decades voluntary disclosure has become more common. The available research on the subject has mainly focused on the motive of voluntary disclosure rather than the content or what kind of information is published most frequent. There is a shortcoming in the academic literature about what information outflow is focused on and to whom. Henceforth this study aims to analyze the voluntary disclosure in the annual report among listed companies on the Swedish Stock Exchange. Purpose: The purpose of the study is to operationalize and describe voluntary disclosure to contribute
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13

Mathew, John. "Disclosure apprehension the influence of media and survey technique on the disclosure of sensitive information /." Online access for everyone, 2008. http://www.dissertations.wsu.edu/Dissertations/Summer2008/j_mathew_043008.pdf.

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14

Ström, Niklas. "Essays on Information Disclosure : Content, Consequence and Relevance." Doctoral thesis, Uppsala universitet, Företagsekonomiska institutionen, 2006. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-6988.

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This thesis provides new insight into the information environments of Initial Public Offerings (IPOs) and analysts’ equity reports. The thesis consists of four essays that address the issues of firm disclosure and the relevance of information for analysts and investors in the capital market. The research question concerns the role of accounting information on the capital market. The present thesis entails the following analyses: (i) An analysis of the content in IPO prospectuses (ii) Cross-sectional analyses on factors affecting prospectus disclosure (iii) An analysis of the short- and long-ru
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15

Daouda, Dala Moustapha. "Essays on Supervisory stress tests and information disclosure." Thesis, Limoges, 2016. http://www.theses.fr/2016LIMO0076/document.

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Cette thèse étudie l’impact des stress tests bancaires sur les différents acteurs du marché. Le premier chapitre analyse comment les actionnaires et les détenteurs d’obligations bancaires réagissent à l’information transmise par les stress tests durant une période de crise. Il s’appuie sur le test de résistance conduit en 2011 par l’Autorité Bancaire Européenne (ABE) au moment de la crise de la dette souveraine. Une étude économétrique de nature événementielle révèle que les actionnaires réagissent davantage aux informations spécifiques à chaque banque alors que les détenteurs d’obligations on
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16

Hyndman, Noel. "The disclosure of information by UK charitable institutions." Thesis, Queen's University Belfast, 1988. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.356930.

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17

Saleh, Mustafa Mohamad. "Accounting information disclosure and accountability cases from Libya." Thesis, Sheffield Hallam University, 2001. http://shura.shu.ac.uk/20313/.

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Research to date has focused on explaining disclosure and accountability practices mainly in liberal market economies. Accountability and disclosure studies have been embedded in Western/Euro-centric economic and social theories. Although there have been a growing number of theoretical accountability studies, few empirical studies have been conducted to explore the nature of accountability in the public sector and the private sector. Disclosure and accountability practices in non-competitive markets have been given little attention in the literature. The focus of this thesis is to understand i
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18

Radzyvil, O. "Transparency of information disclosure in banks’ financial repors." Thesis, Ukrainian Academy of Banking of the National Bank of Ukraine, 2009. http://essuir.sumdu.edu.ua/handle/123456789/61320.

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Research topicality. The annual report, including the annual financial statements, is a key for any commercial bank to meet its accountability obligations. These statements reveal the results of the bank’s activities on its balance sheet as well as the use of resources at its disposal.
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19

Iren, Perihan. "Information Disclosure and Banking Sector Performance and Stability." Cleveland State University / OhioLINK, 2010. http://rave.ohiolink.edu/etdc/view?acc_num=csu1277996727.

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20

Pénin, Julien. "Open knowledge disclosure, collective innovations and incomplete information." Université Louis Pasteur (Strasbourg) (1971-2008), 2004. https://publication-theses.unistra.fr/public/theses_doctorat/2004/PENIN_Julien_2004.pdf.

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Le sujet de cette thèse de doctorat porte sur la révélation volontaire et ouverte de connaissances. En particulier, nous nous intéressons aux motivations qui conduisent des entreprises à adopter de tels comportements. Nous insistons particulièrement sur les effets de réputation qui découlent de la révélation de connaissances et qui facilitent, par exemple, la formation de liens de coopérations entre entreprises innovantes. Nous commençons par un rappel de la théorie classique des externalités de connaissances. Cela nous permet de montrer en quoi la littérature sur la révélation ouverte de conn
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21

Antal, Laszlo. "Statistical disclosure control for frequency tables." Thesis, University of Manchester, 2016. https://www.research.manchester.ac.uk/portal/en/theses/statistical-disclosure-control-for-frequency-tables(cfee4921-b2a9-49ea-a1b5-9f04e7476131).html.

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Disclosure risk assessment of statistical data, such as frequency tables, is a prerequisite for data dissemination. This thesis investigates the problem of disclosure risk assessment of frequency tables from the perspective of a statistical institute. In the research reported here, disclosure risk is measured by a mathematical function designed for the data according to a disclosure risk scenario. Such functions are called disclosure risk measures. A disclosure risk measure is defined for frequency tables based on the entire population using information theory. If the disclosure risk of a popu
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22

García, Jorge. "Essays on asymmetric information and environmental regulation through disclosure /." Göteborg : Dept. of Economics, School of Business, Economics and Law, Göteborg University, 2007. http://hdl.handle.net/2077/4382.

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23

Zhang, Gaoqing. "An Economic Inquiry Into Information Disclosure By Banking Institutions." Research Showcase @ CMU, 2014. http://repository.cmu.edu/dissertations/371.

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24

McLean, Sheila Ann Manson. "Information disclosure, consent to medical treatment and the law." Thesis, University of Glasgow, 1987. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.298800.

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25

Suwaidan, Mishiel Said. "Voluntary disclosure of accounting information : the case of Jordan." Thesis, University of Aberdeen, 1997. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.337395.

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The focus of this study is the voluntary disclosure of information in corporate annual reports in Jordan, and its objectives are threefold: (1) to evaluate voluntary disclosure practices in the annual reports of Jordanian companies listed on the Amman Financial Market (AFM); (2) to examine the relationship between a number of explanatory variables and the extent of voluntary disclosure; and (3) to investigate the impact of raising equity capital on the AFM on the voluntary disclosure behaviour of companies which raised equity capital on the AFM. The findings of the study revealed that the actu
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26

Esposito, Lucia. "Theoretical essays on delay, policy interactions and information disclosure." Thesis, Boston University, 2012. https://hdl.handle.net/2144/31546.

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Thesis (Ph.D.)--Boston University<br>PLEASE NOTE: Boston University Libraries did not receive an Authorization To Manage form for this thesis or dissertation. It is therefore not openly accessible, though it may be available by request. If you are the author or principal advisor of this work and would like to request open access for it, please contact us at open-help@bu.edu. Thank you.<br>My dissertation focuses on economic settings where agents have strong incentives to coordinate their choices. Coordination plays a prominent role in bank runs, debt crises, currency attacks, investment crashe
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27

Li, Zhiyun. "Essays on information disclosure in auctions and monopoly pricing." Thesis, University of Oxford, 2011. http://ora.ox.ac.uk/objects/uuid:a8e5d861-9c67-414b-9976-64c16b3d708f.

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The existing literature on information disclosure commonly assumes full commitment to truthful disclosure and therefore revelations are always credible, which can be quite unrealistic in many circumstances. This thesis mainly contributes to the literature by studying information disclosure in the form of cheap-talk in auctions and monopoly pricing, which allows for mis-reporting and false disclosure. The thesis is composed mainly of three research papers. The first paper (Chapter 2), also the major chapter of this thesis, investigates cheap-talk information disclosure in auctions, where bidder
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28

"Institutional environment, R&D spillovers and transparency: evidence from China." Thesis, 2008. http://library.cuhk.edu.hk/record=b6074717.

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This thesis extends the literature on institutional accounting by providing a new channel---proprietary information leakage between competitors---through which institutions affect accounting attributes and information disclosure. Weak property rights protection exacerbates outflow of proprietary information on operation, thus reduces managers' incentive to disclose financial information and other operation related information since the disclosed information will be helpful for competitors to learn more about proprietary information on operation of the firm. The channel is built with two links.
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29

Ndeley, Martha Ebenyne. "The effect of Wikileaks on freedom of expression globally." Thesis, 2014. http://hdl.handle.net/10210/10849.

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LL.M. (International Law)<br>Before 2006, there had been some movement to expose conspiracy and injustices in government and corporate life but the emergence of Julian Assange and wikileaks would set a new standard in this kind of investigative probe into what the political leaders and heads of major corporations did behind the scenes. Assange’s initial revelations and release of incriminating documents was about to launch his debut as an ‘international man of mystery’ as people who are globally and politically curious will forever wonder what else he would reveal to the world. The first targe
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30

Do, Quoc Huy. "Detection and Exploitation of Information Flow Leaks." Phd thesis, 2017. https://tuprints.ulb.tu-darmstadt.de/6258/1/PhDthesis_Huy.pdf.

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This thesis contributes to the field of language-based information flow analysis with a focus on detection and exploitation of information flow leaks in programs. To achieve this goal, this thesis presents a number of precise semi-automatic approaches that allow one to detect, exploit and judge the severity of information flow leaks in programs. The first part of the thesis develops an approach to detect and demonstrate information flow leaks in a program. This approach analyses a given program statically using symbolic execution and self-composition with the aim to generate so-called in
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31

Moulton, Elizabeth Edythe. "The Disclosure of Sensitive Information." Thesis, 2020. https://doi.org/10.7916/d8-s9bq-gp08.

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The real-life disclosure of sensitive information is associated with intra- and interpersonal benefits in the disclosure literature, but the current work suggests it is often associated with regret. In Chapter 1, an overview is provided of the disclosure literature, and common constructs across sub-disciplines are identified and categorized on select attributes. A general process model of disclosure is proposed. Chapter 2 features empirical examination of factors that contribute to regret following the disclosure of sensitive information. Across five survey-based studies, the qualities of 11,8
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32

SHIH, SHIN-RU, and 施欣汝. "Information Disclosure and Institutional Ownership." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/44960041184879684765.

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33

Chang, Hsiu-Pei, and 張修珮. "Information Disclosure and Corporate Governance." Thesis, 2009. http://ndltd.ncl.edu.tw/handle/33359269061577168787.

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碩士<br>國立交通大學<br>管理學院碩士在職專班經營管理組<br>97<br>Corporate governance is the focus of recent development. Information disclosure is the measure for stakeholders to rapidly understand the corporate governance. This study applies the structure-conduct-performance (SCP) model to analyze the coporate governance under the cross-strait trade opening. The incidents of Sanlu, Yili, King Car, and Wei Chuan companies are used for case studies. For instance, the powdered milk poisoning incidents are included as case scenarios. The major findings are as follows: 1. To promote the fundamental significance
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34

Huang, Li-Ting, and 黃莉婷. "Information Disclosure in Corporate Merger." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/63454505910249468140.

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碩士<br>銘傳大學<br>法律學系碩士班<br>100<br>This essay primarily discusses information disclosure in corporate mergers. In Taiwan, stipulations on corporate information disclosure are scattered in various commercial laws rather than as one unified provision. Beginning with the definition of information disclosure, the essay attempts to establish the principles of information disclosure in civil and commercial laws through a discussion of related stipulations in Taiwan’s civil and commercial laws, and legislative precedents in other countries. The essay also discusses whether information disclosure princip
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35

Cohen, Bruce Martin. "Wage dispersion and information disclosure." Phd thesis, 2003. http://hdl.handle.net/1885/148747.

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36

Zhang, Mengxi. "Optimal information disclosure and optimal learning." Thesis, 2015. https://hdl.handle.net/2144/14533.

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This dissertation addresses the effect of information on firm and individual behavior. The first chapter examines the design of an optimal feedback mechanism by an informed principal and uses the results to explain why firms tend to assign coarse subjective ratings to their employees. When a firm has private information about an employee's ability, it can communicate this information through a subjective evaluation mechanism. I characterize the firm's optimal disclosure policy as a function of the worker's ability distribution and provide an algorithm to compute it. Further, I show that with s
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37

LIU, MICHELLE, and 劉珮如. "Information Disclosure of Permission Marketing Analysis." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/6cd9mg.

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碩士<br>東吳大學<br>國際經營與貿易學系<br>105<br>This study tries to explore Taiwan’s information disclosure of permission marketing. The purpose of this study is to investigate the online ad information disclosure of permission marketing in Taiwan. First, we collection 70 cases using permission marketing from online ads. Second, through induction to three types: (1) partial disclosure of product information price, using the information asymmetry of price to attract consumer to opt in, (2) event time, the activity time is not clear that consumers think they can still participate in activities (3) limiting co
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38

Tsui, Chen-Shiuan, and 崔震萱. "Corporate Information Disclosure and Corporate Performance." Thesis, 2007. http://ndltd.ncl.edu.tw/handle/56989011682108030423.

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碩士<br>國立交通大學<br>管理學院碩士在職專班管理科學組<br>95<br>In this thesis, we undertake a study on the relationship between corporation’s disclosure quality and their financial performance. Main sources of data include the public disclosure evaluation conducted by the Securities and Futures Institute during 2003~2005, as well as annual reports published by publicly listed Taiwanese companies. The quantitative methods, OLS (Ordinary Least Square Approach) and 2SLS (Two Stage Least Square Approach), were adopted to uncover the correlations and to reduce Homoskedasticity problems. The empirical results show that
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Lin, Ju-Pei, and 林朱培. "On Information Disclosure and Corporate Governance." Thesis, 2005. http://ndltd.ncl.edu.tw/handle/51631668101811260478.

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碩士<br>國立高雄第一科技大學<br>金融營運所<br>93<br>ABSTRACT Full disclosure is one way to solve the information asymmetry among the management, stockholders, and debtors. Therefore, the requirement by law on information disclosure should be looked upon a minimum for any enterprise. The most important goal is to improve the communication with investors and debtors, revealing all relevant information on decision making. This paper explores and compares some cases, discussing issues on information disclosure and corporate governance.
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Chen, Kuei-Fen, and 陳桂芬. "Factors Affecting Personal Health Information Disclosure." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/25384978199805407706.

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碩士<br>國立交通大學<br>資訊管理研究所<br>103<br>The implementation of electronic medical record (EMR) exchange is an important tread. However, EMR exchange suffers from some problems. For example, concern for health information privacy may cause individuals unwilling to provide personal health information. To better understand individuals’ intention, we tried to examine the correlation between individuals’ concern for information privacy and their intention. Beside this, based on a social exchange theory perspective, the antecedents in organizational dimension of CFIP were examined. In this study, our
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41

HUANG, CHIEN-YUN, and 黃千雲. "Information Disclosure in Differentiated Duopoly Markets." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/21549198010629437376.

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碩士<br>國立臺北大學<br>經濟學系<br>104<br>The goal of this thesis is to investigate the optimal disclosure strategy for a duopolistic firm that possesses private information regarding the degree of product differentiation and the appropriate disclosure policy by government under Cournot and Bertrand competition, respectively.   Chapter 1 motivates the study, reviews the related literature, and describes the analytical framework as well as the solution concept employed in the thesis.   In chapter 2, we consider a private duopoly market in which two firms produce differentiated products, and only one firm
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42

Chen, Chin Pei, and 陳進培. "Information Disclosure Quality and Firm Valuation." Thesis, 2011. http://ndltd.ncl.edu.tw/handle/37571287611851378795.

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碩士<br>國立臺灣大學<br>會計與管理決策組<br>99<br>The purpose of this study is to discuss the information disclosure system built by the Securities and Futures Institute of Taiwan. Evaluated results of Information Transparency Raking System were used as the disclosure transparency proxy variable to examine whether the firms with better disclosure have higher valuation. Evaluation results from the third through the seventh round of evaluation of Taiwanese listed companies were used as samples for the Ohlson regression model and Spearman Rank Order Correlation, to see whether the system improve financial report
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43

Hsu, Pei-jung, and 許倍榕. "The Information Content on VaR Disclosure and Information Asymmetry." Thesis, 2009. http://ndltd.ncl.edu.tw/handle/07322813041604876917.

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碩士<br>國立成功大學<br>企業管理學系碩博士班<br>97<br>Abstract We hypothesize that firms’ quantitative market risk disclosures, including three alternative formats: tabular, sensitivity analysis and Value at risk (VaR) in their 10-K reports mandated by the Securities and Exchange Commission (SEC) Financial Reporting Release Number 48 (FRR No. 48) in 1997 convey useful information to investors, especially for VaR disclosures. First, we repeat Linsmeier et al. (2002) analysis: (1) In the absence of FRR No. 48 information, trading volume is positively associated with the absolute value of underlying market rate
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44

Träutlein, Sarah. "Employees' sensitive information disclosure behavior in enterprise information systems." Phd thesis, 2017. https://tuprints.ulb.tu-darmstadt.de/6935/7/PhD_END_DRUCK.pdf.

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The dissertation "Employees' Sensitive Information Disclosure Behavior in Enterprise Information Systems" examined the willingness of employees to disclose private and personal information in enterprise software. More and more, social intranets, smartphone apps, HR analysis tools, or personal feedback systems are being introduced in companies to enable employees to be more efficient in their workplaces and better understand their behavior, especially their needs. The dissertation shows that the introduction of such enterprise software not only leads to an increase in work performance and a
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45

Hsiao, Po-Yung, and 蕭博雍. "A Study of Voluntary Information Disclosure, Mandatory Information Disclosure and Earnings Management-An Application of Benford’s Law." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/ggy3yf.

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碩士<br>崑山科技大學<br>企業管理研究所<br>102<br>Recent Taiwan Authorities promote corporate governance mechanism to encourage firm’s voluntary information and improve firm’s information disclosure and transparency particularly through revised laws and regulations, and to reduce the external investment of asymmetric information in order to strengthen public investors’ confidence in capital markets. However, the accuracy and reliability of voluntary information disclosure are still considerable doubt. This study investigates the effects of earnings management on voluntary and mandatory information disclosure
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46

Su, Hau-Shiou, and 蘇浩修. "Empirical Study on The Association Among Corporate Social Responsibility, Annual Information Disclosure, Environmental Information Disclosure and Equity Value." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/47199362932321947217.

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碩士<br>崑山科技大學<br>企業管理研究所<br>103<br>Confronting to the pattern of sustainable economic development, the emphasis of social responsibility is an indispensable condition for corporates to improve self-competitiveness in the 21st century. The objects of this study are the listed companies and over-the-counter companies from 2006 to 2013 in Taiwan. The first motivation and the target of this study is to examine how the values of equity would be affected by the variables of “whether the corporate was awarded by corporate social responsibility,” “earnings per share,” “book values per share,” “the tota
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47

Winter, Sophie. "From disclosure overload to decision-useful information: Quality of disclosure in voluntary reporting." 2019. https://slub.qucosa.de/id/qucosa%3A74928.

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As a result of new information technology and globalization, there has never before been a time when people have had better access to information, than nowadays. The potential overload of information builds the basis for the research questions of this cumulative dissertation, which relates to the extensively discussed 'disclosure overload problem'. Special focus is put on decision-useful information in voluntary reporting of capital market-oriented companies. In this context the first manuscript investigates the quality of information in voluntary strategy reporting and formulates qualitative
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Wang, Ssu-Wen, and 王思雯. "Information Disclosure Quality and Earnings Management Behaviors." Thesis, 2011. http://ndltd.ncl.edu.tw/handle/u3c2u2.

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碩士<br>國立中興大學<br>財務金融系所<br>99<br>The information disclosed by enterprise ought to reflect the company’s value. Investors usually use earnings to determine company’s operating condition. Hence, company might reduce the level of information disclosure for easy to conduct earnings management. To investigate the relationship between information disclosure quality and earnings management behaviors, this paper use the information disclosure and evaluation system to rate the degree of information disclosure. This study both evaluate accrual based earnings management and real earnings management. Thi
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HU, CHIA WEN, and 胡家雯. "Information Disclosure Effect of Emerging Stock Market." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/ye2zv9.

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碩士<br>東海大學<br>經濟系<br>105<br>This investigation is focus on event studies for stock price from the REG and OTC to TES eventually. At meanwhile, the Financial leverage ratio and CAPM model have been used to estimate the stock price and confirm the effect of the information revealed of the opening business transaction. There are 29 TSE corporation resource of the investigation is form the Taiwan Stock Exchange, and assume the corporation for secondary exchange market as the studied sample. Form the result, it is not obvious for the positive abnormal return at the beginning of the REG. It can be d
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Wu, Shu-Fun, and 吳淑芳. "Board Characteristics, Ownership Structure and Information Disclosure." Thesis, 2009. http://ndltd.ncl.edu.tw/handle/13231608478840506604.

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碩士<br>國立高雄第一科技大學<br>財務管理所<br>97<br>There have been numbers of scandals and corruption around the world since 1998, and those events have aroused a huge influence in the financial market. The controlling shareholders control the board of directors and dominate the major decisions regarding the operation, management, cash flow and allocation of company resources. Because lack of information transparency leads to the asymmetry problem and makes the interest of minority shareholders damaged. In response to solve the problem, the governments amend the related laws and establish lots of regulations
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