information disclosure

CSR Reportings under Institutional Conflict
LUO, Xiaowei Rose | WANG, Danqing | ZHANG, Jianjun

The authors in this study develop a theoretical framework in which the disclosure of Corporate Social Responsibility (CSR) activities is viewed as an organizational response to institutional complexity which exists between the dem ...

Unintended Harm: The Consequences of Sharing Online
HUI, Kai Lung | CAO, Zike | XU, Hong

Social media platforms enable millions of people worldwide to share stories, images, and other content. However, sharing the private information of others (peers) may have unintended and far-reaching consequences, both positive an ...

Firms Innovation Disclosure and Their Banking Relationship

Firms face a trade-off between patenting, thereby disclosing innovation, and secrecy. We show that this trade-off interacts with firms’ financing choices. As a shock to innovation disclosure, we study the American Inventor’s Prote ...

Corporate Disclosure as a Tacit Coordination Mechanism

In an earnings conference call with investors in 2008, Edward J Shoen, chief executive officer and chairman of U-Haul International, Inc., lamented that the Avis Budget Group, Inc., its main competition in one-way, do-it-yourself ...

Corporate Performance: The Vital Connection Between Information and Managerial Decisions
NOVOSELOV, Kirill E. | HSU, Charles | WANG, Rencheng

The real economic effects of financial reporting can be understood by looking into the joint effect of managerial overconfidence and accounting conservatism, specifically regarding the quality of corporate decisions. For instance, ...

Textual Information and its Impact on Investors

FinTech companies complain about disclosures, but investors can find them useful if they understand them

An Economic Analysis of Peer-Disclosure in Online Social Communities

A novel facet of privacy concern has emerged due to peer disclosure of sensitive personal information in online social communities. When online users post about their “friends” or even “non-friends”, their ...