Relevant bibliographies by topics / Management's Disclosure

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

Academic literature on the topic 'Management's Disclosure'

Author: Grafiati
Published: 2 June 2025
Last updated: 31 July 2025

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Journal articles on the topic "Management's Disclosure"

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Reynolds‐Moehrle, Jennifer. "Management's disclosure of hedging activity." International Journal of Managerial Finance 1, no. 2 (2005): 108–22. http://dx.doi.org/10.1108/17439130510600820.

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Chandra, Uday, Michael L. Ettredge, and Mary S. Stone. "Enron-Era Disclosure of Off-Balance-Sheet Entities." Accounting Horizons 20, no. 3 (2006): 231–52. http://dx.doi.org/10.2308/acch.2006.20.3.231.

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The scandal that followed Enron's failure to disclose billions of dollars of debt held by off-balance-sheet entities (OBSEs) prompted investor interest in these entities and motivated auditors to request more accounting guidance. The SEC responded by issuing Financial Release No. 61 (FR-61) to remind managers to follow SEC guidance for disclosures on liquidity and capital resources in the Management's Discussion and Analysis section of the annual report. FR-61 identifies disclosure objectives but does not require specific disclosures. We study how the OBSE-related disclosures of companies that
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Mercer, Molly. "How Do Investors Assess the Credibility of Management Disclosures?" Accounting Horizons 18, no. 3 (2004): 185–96. http://dx.doi.org/10.2308/acch.2004.18.3.185.

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This paper synthesizes the existing literature on disclosure credibility and identifies four factors that investors consider when assessing the credibility of a management disclosure: (1) situational incentives at the time of the disclosure, (2) management's credibility (i.e., competence and trustworthiness), (3) the levels of external and internal assurance, and (4) characteristics of the disclosure itself. Disclosure credibility tends to be higher when management has few incentives to mislead investors and/or is perceived to be competent and trustworthy. Validation by external or internal so
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Abou-El-Sood, Heba, and Dalia El-Sayed. "Abnormal disclosure tone, earnings management and earnings quality." Journal of Applied Accounting Research 23, no. 2 (2022): 402–33. http://dx.doi.org/10.1108/jaar-07-2020-0139.

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PurposeThe authors investigate whether abnormal tone in corporate narrative disclosures is associated with earnings management and earnings quality, in an emerging market context. Based on agency theory and opportunistic/impression management perspective, this study examines whether executives manage disclosure tone to support their opportunistic behavior, when using earnings management.Design/methodology/approachThis study uses a sample of earnings press releases of publicly traded firms in the MENA region during 2014–2019. It employs textual analysis to measure disclosure tone. The authors e
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Cormier, Denis, Irene M. Gordon, and Michel Magnan. "Corporate Environmental Disclosure: Contrasting Management's Perceptions with Reality." Journal of Business Ethics 49, no. 2 (2004): 143–65. http://dx.doi.org/10.1023/b:busi.0000015844.86206.b9.

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Greco, Giulio. "The management's reaction to new mandatory risk disclosure." Corporate Communications: An International Journal 17, no. 2 (2012): 113–37. http://dx.doi.org/10.1108/13563281211220256.

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Holt, Travis P. "An Examination of Nonprofessional Investor Perceptions of Internal and External Auditor Assurance." Behavioral Research in Accounting 31, no. 1 (2018): 65–80. http://dx.doi.org/10.2308/bria-52276.

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ABSTRACT This study investigates whether assured disclosures of management's remediation of material weaknesses in internal controls affect positively unsophisticated investor perceptions of disclosure credibility and the likelihood of their investing in a firm. The results indicate that investors perceive assured material weakness remediation disclosures, whether the audit source is external or internal to the firm, to be more credible than unassured disclosures. Specifically, external assurance is seen to be more credible than the assurance provided by internal auditors but that is seen as m
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Mercer, Molly. "The Fleeting Effects of Disclosure Forthcomingness on Management's Reporting Credibility." Accounting Review 80, no. 2 (2005): 723–44. http://dx.doi.org/10.2308/accr.2005.80.2.723.

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This study provides a theoretical framework and experimental evidence on how managers' disclosure decisions affect their credibility with investors. I find that in the short-term, more forthcoming disclosure has a positive effect on management's reporting credibility, especially when management is forthcoming about negative news. However, these short-term credibility effects do not persist over time. In the long-term, managers who report positive earnings news are rated as having higher reporting credibility than managers who report negative earnings news, regardless of their previous disclosu
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Glendening, Matthew. "Critical Accounting Estimate Disclosures and the Predictive Value of Earnings." Accounting Horizons 31, no. 4 (2017): 1–12. http://dx.doi.org/10.2308/acch-51801.

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SYNOPSIS In the early 2000s, the Securities and Exchange Commission (SEC) called on firms to provide new Management's Discussion and Analysis (MD&A) disclosures about their critical accounting estimates (CAEs). The quantitative sensitivity disclosures outline reasonably likely changes in firms' highly uncertain accounting estimates and allow firms to communicate with users about accounting measurement uncertainty. Using a sample of S&P 500 firms, I find that the predictive value of earnings with respect to future cash flows is negatively associated with the presence of a CAE disclosure
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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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Dissertations / Theses on the topic "Management's Disclosure"

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Tanner, Margaret Morgan. "An Analysis of Factors Associated with Voluntary Disclosure of Management's Responsibilities for Internal Control." Thesis, University of North Texas, 1992. https://digital.library.unt.edu/ark:/67531/metadc278899/.

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The purpose of this study was to identify company characteristics associated with the presence of disclosures regarding internal control in the annual report. Gibbins, Richardson and Waterhouse [1990] have developed a framework from which to examine financial disclosure,. These authors define two dimensions of a company's disclosure position; opportunism and ritualism. I examined the association between variables representing the dimensions identified by these authors and a company's decision regarding disclosure of a management report on internal control. I compared specific characteristics o
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Hartwig, Fredrik. "Four Papers on Top Management's Capital Budgeting and Accounting Choices in Practice." Doctoral thesis, Uppsala universitet, Företagsekonomiska institutionen, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-180072.

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This thesis contributes to an understanding of capital budgeting and accounting practice. The factors affecting practice are of special research interest. It is also investigated whether practice diverges from what is prescribed by finance text books and accounting standards/frameworks. The overarching research question posed in this thesis is: “What capital budgeting and accounting choices are made by top management in practice, and how can these choices be explained?”. The thesis consists of four papers that address this issue. The first two papers focused on capital budgeting choices. Findi
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Fleming, Damon M. "The Effects of Management's Forecast Strategy on Venture Capitalist Investment Screening Judgment." Diss., Virginia Tech, 2006. http://hdl.handle.net/10919/29059.

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Prior research indicates that management forecast strategies affect investors' perceptions of management, which, in turn, influence investors' judgments about the firm. The current study hypothesizes and demonstrates that decisions about the completeness and form of management's forecast disclosure affect venture capitalists' (VCs) investment screening judgments. In an experiment, 53 experienced VCs indicate whether they would recommend conducting due diligence on a new venture. I manipulate the completeness (inclusion vs. omission of quantitative data about the components of earnings) and
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Azevedo, Sayuri Unoki de. "Disclosure e influência social na captação de recursos em organizações sem fins lucrativos." Universidade de São Paulo, 2017. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-21062017-113719/.

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O presente estudo investiga qual o efeito que a divulgação de empresas solidárias apoiadoras e da remuneração de dirigentes de Organizações Sem Fins Lucrativos (OSFL) possui na decisão sobre o volume de contribuição e na propensão de doar futuramente por parte do doador individual. O estudo é consubstanciado em pesquisas desenvolvidas por Balsam e Harris (2014) e de Galle e Walker (2013) que encontraram evidências de que doadores reduzem as contribuições subsequente à divulgação, por parte da OSFL, de alta remuneração do dirigente; e, em pesquisa desenvolvida no Brasil por IDIS e Gallup (2016)
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Kim, Jinhwan. "Weaponized disclosure : the feedback effect of disclosure externalities." Thesis, Massachusetts Institute of Technology, 2017. http://hdl.handle.net/1721.1/112021.

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Thesis: S.M. in Management Research, Massachusetts Institute of Technology, Sloan School of Management, 2017.<br>Cataloged from PDF version of thesis.<br>Includes bibliographical references (pages 32-34).<br>Information about one firm has the potential to affect the stock price of another firm. I investigate whether managers recognize this potential and strategically alter their disclosure decisions when doing so is beneficial. Using data on media coverage and merger negotiations, I find that bidders in all-cash mergers originate substantially more negatively (positively)-charged press release
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Zheng, Shucui. "EARRNINGS MANAGEMENT AND PATENTING DISCLOSURES." OpenSIUC, 2019. https://opensiuc.lib.siu.edu/dissertations/1661.

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Conventional wisdom suggests that firm’s patenting choice is largely due to strategic considerations such as industry competition and the prominence of the invention. We explore this issue from a managerial discretion perspective, suggesting that patenting choice facilitates managerial discretion via earnings management. On the one hand, not filing patents generates a more opaque information environment for market scrutiny, suggesting higher chance of earnings management. On the other hand, stewardship theory indicates that managers use trade secrets to protect their intellectual property. We
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Tian, Xiaoli. "Does real-time reporting deter strategic disclosures by management?" Diss., University of Iowa, 2012. https://ir.uiowa.edu/etd/3391.

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Over the last decade, the SEC has taken a number of steps to move towards a real-time reporting regime in an effort to deter strategic accumulation of news disclosures by management. However, evidence from theoretical literature suggests managers are still able to engage in strategic bunching of within-firm disclosures under a real-time reporting regime if managers have control over the timing of news-triggering events. To test whether real-time reporting deters strategic disclosures I examine managers' disclosure behavior for both regular poison pill adoptions and in-play pill adoptions becau
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Hui, Kai Wai. "Management forecast strategy and CEO disclosure credibility /." view abstract or download file of text, 2004. http://wwwlib.umi.com/cr/uoregon/fullcit?p3136421.

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Thesis (Ph. D.)--University of Oregon, 2004.<br>Typescript. Includes vita and abstract. Includes bibliographical references (leaves 89-93). Also available for download via the World Wide Web; free to University of Oregon users.
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DuHamel, Craig. "Disclosure and organizational transparency : a model for communication management." Thesis, University of Stirling, 2010. http://hdl.handle.net/1893/2286.

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This thesis examines the optimal role for public relations practitioners to play in managing the communications of disclosure situations. The contribution to knowledge in this work is the clarification of decision-making around organizational disclosures and the role public relations practitioners play in these sometimes difficult and sensitive situations. Decision making around the disclosure of organizational information has not been given much attention in the public relations and communications management literature. While other fields such as medicine and finance have researched the merit
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Wang, Rui Ray, and 王睿. "Accounting-based debt covenant tightness and management voluntary disclosure." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2011. http://hub.hku.hk/bib/B46588590.

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Books on the topic "Management's Disclosure"

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Lane, Brian J. Management's discussion and analysis. Tax Management Inc., 2006.

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Canadian Institute of Chartered Accountants., ed. Management's discussion and analysis. Canadian Institute of Chartered Accountants, 2002.

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Willis, Alan. 20 questions directors should ask about management's discussion and analysis. Canadian Institute of Chartered Accountants, 2003.

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Afterman, Allan B. Management's discussion & analysis: Preparation and compliance guide. Aspen Publishers, 2005.

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Tierney, Cornelius E. OMB Circular A-123 and Sarbanes-Oxley: Management's responsibility for internal control in federal agencies. J. Wiley, 2006.

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Lorensen, Leonard. Illustrations of management's discussion and analysis of financial condition and results of operations: A survey of the application of item 303 of Regulation S-K and section 501 of the Codification of financial reporting policies of the Securities and Exchange Commission, as modified by Financial reporting release no. 36, isssued May 18, 1989. American Institute of Certified Public Accountants, 1991.

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United States. Dept. of Labor, ed. The Labor-Management Reporting and Disclosure Act. U.S. Dept. of Labor, 1990.

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United States. Dept. of Labor., ed. The Labor-Management Reporting and Disclosure Act. U.S. Dept. of Labor, 1990.

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

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Goodfellow, James L. Guidance for management: Disclosure and certification -- what's at stake? CPA, Chartered Professional Accountants Canada, 2014.

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Book chapters on the topic "Management's Disclosure"

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Aureli, Selena. "Environmental Disclosure." In Encyclopedia of Sustainable Management. Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-02006-4_677-1.

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Aureli, Selena. "Environmental Disclosure." In Encyclopedia of Sustainable Management. Springer International Publishing, 2023. http://dx.doi.org/10.1007/978-3-031-25984-5_677.

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Venturelli, Andrea, and Simone Pizzi. "Nonfinancial Disclosure." In Encyclopedia of Sustainable Management. Springer International Publishing, 2023. http://dx.doi.org/10.1007/978-3-031-25984-5_656.

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Venturelli, Andrea, and Simone Pizzi. "Nonfinancial Disclosure." In Encyclopedia of Sustainable Management. Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-02006-4_656-1.

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García-Sánchez, Isabel-María, and Jennifer Martínez-Ferrero. "Carbon Disclosure Project." In Encyclopedia of Sustainable Management. Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-02006-4_744-1.

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García-Sánchez, Isabel-María, and Jennifer Martínez-Ferrero. "Carbon Disclosure Project." In Encyclopedia of Sustainable Management. Springer International Publishing, 2023. http://dx.doi.org/10.1007/978-3-031-25984-5_744.

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Ghio, Alessandro, and Roberto Verona. "Voluntary Corporate Disclosure." In Contributions to Management Science. Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-42299-8_3.

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Silva, Maria José, Graça Azevedo, and Jonas Oliveira. "Corporate Social Responsibility Disclosure." In Encyclopedia of Sustainable Management. Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-02006-4_739-1.

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Silva, Maria José, Graça Azevedo, and Jonas Oliveira. "Corporate Social Responsibility Disclosure." In Encyclopedia of Sustainable Management. Springer International Publishing, 2023. http://dx.doi.org/10.1007/978-3-031-25984-5_739.

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Johnston, Alejandro. "Liquidity and Funding Disclosures." In Liquidity Risk Management. John Wiley & Sons, Inc, 2016. http://dx.doi.org/10.1002/9781118898130.ch14.

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Conference papers on the topic "Management's Disclosure"

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Kljajić, Maja, Mina Jovanović, and Vule Mizdraković. "Biological Assets Management: Valuation and Disclosure." In FINIZ 2024. Singidunum University, 2024. https://doi.org/10.15308/finiz-2024-21-25.

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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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Kayed, Salah, and Rasmi Meqbel. "SDG Disclosure and Financial Performance: Evidence from Europe." In 7th International Conference on Finance, Economics, Management and IT Business. SCITEPRESS - Science and Technology Publications, 2025. https://doi.org/10.5220/0013201400003956.

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Yao Huaying. "Empirical research on internal control disclosure in China —based on management's standpoint." In 2010 2nd International Conference on Networking and Digital Society (ICNDS). IEEE, 2010. http://dx.doi.org/10.1109/icnds.2010.5479604.

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Zumente, Ilze, Nataļja Lāce, and Jūlija Bistrova. "ESG disclosure patterns in the Baltics." In 11th International Scientific Conference „Business and Management 2020“. VGTU Technika, 2020. http://dx.doi.org/10.3846/bm.2020.484.

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The goal of this article is to provide evidence on the volume of ESG disclosures of 34 companies listed on the NASDAQ Baltic stock exchange. It provides a broad view of the non-financial disclosure thoroughness and offers conclusions on the key characteristics of the Baltic listed companies in terms of ESG. By performing content analysis of the publicly available reports based on 106 ESG criteria and statistical analysis of the retrieved data, the disclosure patterns across reporting dimensions, industries, and company characteristics are analyzed. Authors find a wide range (8% to 67%) ESG tra
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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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Peštović, Kristina, Dušan Saković, Dijana Rađo, and Teodora Ilić. "The Quality of Financial Statements During the Crisis Period." In 29th International Scientific Conference Strategic Management and Decision Support Systems in Strategic Management. University of Novi Sad, Faculty of Economics in Subotica, 2024. http://dx.doi.org/10.46541/978-86-7233-428-9_381.

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The aim of this paper is to investigate the quality of financial statements during the period of crisis. The crisis has a negative effect on the business performance of a company. It is necessary to measure and analyze various aspects of performance and take timely corrective actions in order to achieve business stability. Quality of financial statements can be expressed as one of the business performances. High-quality financial statements are created in an accurate, timely and reliable manner in accordance with all requirements of regulation. Professional accounting regulation determines a l
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Jean, Mark S., and Eric Grant. "Management System Enabled ESG Performance." In 2022 14th International Pipeline Conference. American Society of Mechanical Engineers, 2022. http://dx.doi.org/10.1115/ipc2022-86870.

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Abstract Throughout the centuries, companies have faced a wide range of challenges and changes that have caused them to rethink their strategies and redesign their organizations. The recent focus on environmental, social, and governance (ESG) performance is one of the new challenges facing companies today. ESG builds on prior Corporate Social Responsibility (CSR) reporting, adding additional structure and rigour to the process for disclosure. It is not the concept of ESG that is challenging, but the speed at which the public and other key stakeholders, including institutional investors and reg
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Oreshkova, Hristina. "European Directives and Principal International Frameworks for Corporate Sustainability and Climate Change Reporting: Responding to the Challenges Facing Our Planet." In 9th International Scientific Conference ERAZ - Knowledge Based Sustainable Development. Association of Economists and Managers of the Balkans, Belgrade, Serbia, 2023. http://dx.doi.org/10.31410/eraz.s.p.2023.83.

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Over the last few decades, significant progress has been made in the development of a global baseline for corporate sustainability reporting and disclosure, including a focus on climate change issues. However, the au­thor’s main concern, and the argument at the heart of the paper, is that the observed proliferation of frameworks focused on sustainability and sustain­able development may compromise the comparability of disclosed informa­tion, thereby reducing its usefulness and even confusing stakeholders. The author argues that humanity urgently needs to do much more. Based on the author’s res
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Jing, Xiaoyun, Junyao Fan, and Yufei Liu. "Dynamic privacy hierarchical design to optimize the user experience of financial management." In 13th International Conference on Applied Human Factors and Ergonomics (AHFE 2022). AHFE International, 2022. http://dx.doi.org/10.54941/ahfe1001947.

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As the social attributes of fund financial products for young people have increased, users have begun to share financial management information in social circles, which has become a new way of privacy disclosure. Generally, users have a lower willingness to disclose financial information, but the social emotion gains become the benefit points of privacy fluctuations in this scenario. We looked forward to improving the user experience of financial income information sharing services from the perspective of privacy protection. Dynamic privacy classification control could help users reduce the hi
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Reports on the topic "Management's Disclosure"

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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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Groshong, Lisa, Paula Harms, Juan Zhang, Jeffrey Czajkowski, and Miranda Dahman. Assessment of and insights from NAIC climate risk disclosure data. Center for Insurance Policy and Research, 2020. http://dx.doi.org/10.52227/22130.2020.

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In 2010, the NAIC membership adopted the Insurer Climate Risk Disclosure Survey as a way for state insurance regulators, insurance companies, investors, and consumers to identify trends, vulnerabilities, and best practices by collecting information about how companies assess and manage climate risk. The survey’s eight questions cover topics including climate risk governance, climate risk management, modeling and analytics, stakeholder engagement and greenhouse gas management. About 1,200 companies participated in 2018. In this analysis, we used statistical methods to examine two main questions
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Gwin, Catherine, Mayra Ruiz, Saleema Vellani, and Alejandro Guerrero. IDB-9: Access to Information. Inter-American Development Bank, 2013. http://dx.doi.org/10.18235/0010517.

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Following up on the IDB-9 commitments, the Inter-American Development Bank (IDB, or Bank) established a new Access to Information Policy that took effect on January 1, 2011. The new policy was expected to match international best practices and to increase the overall transparency of the Bank, strengthening its governance and development effectiveness. This review assesses the extent to which the access to information reform has been fully and effectively implemented. The review finds that the new policy largely matches best practices in comparator institutions, with, however, one provision tha
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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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Myers, Mary Margaret, James Poterba, and Douglas Shackelford. Copycat Funds: Information Disclosure Regulation and the Returns to Active Management in the Mutual Fund Industry. National Bureau of Economic Research, 2001. http://dx.doi.org/10.3386/w8653.

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D, Masson, Nicolas S, Szumilin E, and Balkan S. The design, implementation, and effectiveness of teen models of care: lessons from MSF supported programmes providing treatment and care for adolescents aged 10 to 19 living with HIV in Malawi and Uganda. Doctors Without Borders/Médecins Sans Frontières, 2024. http://dx.doi.org/10.57740/3mmnvmad0.

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This “lessons learned” report presents a thorough documentation of the implementation process of the models of care for adolescents (aged ~10-19 years) living with HIV (ALHIV) in two HIV programmes supported by MSF. The first is in Arua, a town in the West Nile Province in Uganda and, the second, in Chiradzulu rural district, Southern Malawi. Both countries are among the top 15 countries to be affected by HIV in the world. Whilst Arua is in a lower HIV-prevalent setting, Chiradzulu district remains one of the most affected regions of Malawi. The key lessons learned from this implementation wer
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Flandreau, Marc, Stefano Pietrosanti, and Carlotta Schuster. Why do Sovereign Borrowers Post Collateral? Evidence from the 19th Century. Institute for New Economic Thinking Working Paper Series, 2021. http://dx.doi.org/10.36687/inetwp167.

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Abstract:
This paper explores the reasons why sovereign borrowers post collateral. Such behavior is paradoxical because conventional interpretations of collateral stress repossession of the assets pledged as the key to securing lenders against information asymmetries and moral hazard. However, repossession is generally difficult in the case of sovereign debt and in some cases impossible. Nevertheless, such sovereign “hypothecations” have a long history and are again becoming very popular today in developing countries. To explain sovereign collateralization, we emphasize an informational channel. Posting
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