GASB mandatory disclosure rules and municipal bond yield spreads
Sign Up to like & getrecommendations! Published in 2017 at "Review of Quantitative Finance and Accounting"
DOI: 10.1007/s11156-016-0594-9
Abstract: The implementation of the Government Accounting Standards Board’s Statement 45 mandates disclosure of “other post-employment benefits” (OPEB) in a standardized format. The mandate provides an opportunity to analyze noninformation impacts of mandatory disclosures, as key… read more here.
Keywords: mandatory disclosure; yield spreads; disclosure rules; gasb mandatory ... See more keywords
The enforcement of mandatory disclosure rules
Sign Up to like & getrecommendations! Published in 2018 at "Journal of Public Economics"
DOI: 10.1016/j.jpubeco.2018.08.014
Abstract: This paper examines the incentives of a firm to invest in information about the quality of its product and to disclose its findings. If the firm conceals information, it might be detected and fined. We… read more here.
Keywords: enforcement mandatory; information; mandatory disclosure; disclosure rules ... See more keywords
NIH rolls out stricter disclosure rules for sexual harrassment.
Sign Up to like & getrecommendations! Published in 2022 at "Science"
DOI: 10.1126/science.add0537
Abstract: Institutions now legally required to inform agency if grantees are "disciplined" for workplace misbehavior. read more here.
Keywords: rolls stricter; rules sexual; disclosure rules; nih rolls ... See more keywords