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Corporate disclosure: a review of its (direct and indirect) benefits and costs · Study

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ArticleCorporate disclosure: a review of its (direct and indirect) benefits and costs

Étienne Farvaque2011

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Articlegreen2011

Corporate disclosure: a review of its (direct and indirect) benefits and costs

Étienne Farvaque · Catherine Refait-Alexandre · Dhafer Saïdane

58 citations·0/0 files stored·International Economics

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Auditing, Earnings Management, Governance Corporate Finance and Governance Corporate Social Responsibility Reporting

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References

1976Theory of the firm: Managerial behavior, agency costs and ownership structure 1984Corporate financing and investment decisions when firms have information that investors do not have 1997A Survey of Corporate Governance 1971The Theory of Economic Regulation 2001Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature 2005The economic implications of corporate financial reporting 1976Toward a More General Theory of Regulation 1991Disclosure, Liquidity, and the Cost of Capital

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2022Managing sustainability—Does the integration of environmental, social and governance key performance indicators in the internal management systems contribute to companies' environmental, social and governance performance?2016Drivers of corporate water-related disclosure: evidence from Japan 2018Power distance belief and preference for transparency 2018Role of media and independent directors in corporate transparency and disclosure: evidence from an emerging economy 2021Board of director attributes: effects on financial performance in SMEs

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2012Corporate disclosure: a review of its (direct and indirect) benefits and costsarticle · 60 shared references 2018Economic Analysis of Widespread Adoption of CSR and Sustainability Reporting Standardspreprint · 17 shared references 2008Economic Consequences of Financial Reporting and Disclosure Regulation: A Review and Suggestions for Future Researchpreprint · 13 shared references 2009Global Accounting Convergence and the Potential Adoption of IFRS by the United States: An Analysis of Economic and Policy Factorspreprint · 13 shared references 2011Capital Market Implications of Corporate Disclosure: German Evidencearticle · 13 shared references 2011Capital-Market Effects of Securities Regulation: Prior Conditions, Implementation, and Enforcementpreprint · 12 shared references

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Year2011

Typearticle

Published2011-04-01

VenueInternational Economics

ISSN-L2110-7017

Languageen

Citations58

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.1016/s2110-7017(13)60001-3

openalex_workW2054375429

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