Ethical Considerations in Mandatory Disclosure of Data Acquired While Caring for Human Trafficking Survivors.
Sign Up to like & getrecommendations! Published in 2017 at "AMA journal of ethics"
DOI: 10.1001/journalofethics.2017.19.1.stas1-1701
Abstract: Accurate data on the prevalence and psychological effects of human trafficking as well as treatment outcomes for survivors are essential for measuring the impact of interventions and generating better understanding of this phenomenon. However, such… read more here.
Keywords: mandatory disclosure; considerations mandatory; ethical considerations; disclosure data ... See more keywords
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
The association between corporate governance mechanisms and compliance with IFRS mandatory disclosure requirements: evidence from 12 African countries
Sign Up to like & getrecommendations! Published in 2020 at "Corporate Governance"
DOI: 10.1108/cg-08-2019-0270
Abstract: Purpose The purpose of this study is to examine the association between two corporate governance (CG) mechanisms, namely, the board of directors and the audit committee (AC) and the compliance level with International Financial Reporting… read more here.
Keywords: mandatory disclosure; compliance; corporate governance; ifrs mandatory ... See more keywords
Mandatory disclosure is key to address climate risks
Sign Up to like & getrecommendations! Published in 2022 at "Science"
DOI: 10.1126/science.add0206
Abstract: Description Financial regulations would help signal risks to investors Investors have known about climate change for decades. Yet it is only recently that several countries—including France, Japan, New Zealand, and the United Kingdom—have developed policies… read more here.
Keywords: mandatory disclosure; address climate; climate risks; climate ... See more keywords