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Proprietary versus Nonproprietary Disclosures: Evidence from Germany

Christian Leuz

in The Economics and Politics of Accounting: International Perspectives on Trends, Policy, and Practice

Published in print:
2004
Published Online:
January 2005
ISBN:
9780199260621
eISBN:
9780191601668
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/0199260621.003.0007
Subject:
Economics and Finance, Financial Economics

Discretionary disclosure theory suggests that proprietary costs are an important reason why firms often withhold material information, but empirically testing this hypothesis has proven to be ... More


Complex Decisions, Complex Disclosures

Omri Ben-Shahar and Carl E. Schneider

in More Than You Wanted to Know: The Failure of Mandated Disclosure

Published in print:
2014
Published Online:
October 2017
ISBN:
9780691161709
eISBN:
9781400850389
Item type:
chapter
Publisher:
Princeton University Press
DOI:
10.23943/princeton/9780691161709.003.0002
Subject:
Political Science, Public Policy

This chapter shows that the problem caused by mandated disclosure is both intensive and extensive. It is intensive because decisions are so unfamiliar and extremely complex that considerable learning ... More


Corporate Governance and Financial Reporting at Daimler-Benz (DaimlerChrysler) AG: From a “Stakeholder” toward a “Shareholder Value” Model

Ray Ball

in The Economics and Politics of Accounting: International Perspectives on Trends, Policy, and Practice

Published in print:
2004
Published Online:
January 2005
ISBN:
9780199260621
eISBN:
9780191601668
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/0199260621.003.0005
Subject:
Economics and Finance, Financial Economics

Explores the link between corporate governance and accounting using the US cross-listing of Daimler-Benz as an example. The changes in Daimler’s corporate governance around the cross-listing, ... More


The Executive Branch: Ethics Rules That Work When We Need Them, Rules That Don’t Work, Rules That We Do Not Need, and Rules We Need but Don’t Have

RICHARD W. PAINTER

in Getting the Government America Deserves: How Ethics Reform Can Make a Difference

Published in print:
2009
Published Online:
May 2009
ISBN:
9780195378719
eISBN:
9780199869619
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780195378719.003.0002
Subject:
Law, Constitutional and Administrative Law

This chapter presents a summary of some of the most important federal ethics rules, observations about how they work in practice, and suggestions for how they could be more effective. Topics ... More


The Market for Financial Advisers

John A. Turner and Dana M. Muir

in The Market for Retirement Financial Advice

Published in print:
2013
Published Online:
January 2014
ISBN:
9780199683772
eISBN:
9780191763359
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199683772.003.0002
Subject:
Business and Management, Pensions and Pension Management

This chapter discusses the market for financial advisers. Because many people are not financially sophisticated, the quality of financial advice is a retirement policy concern. Financial advisers ... More


Changing Models in Corporate Governance – Implications of the US Sarbanes-Oxley Act

Gary M. Brown

in Corporate Governance in Context: Corporations, States, and Markets in Europe, Japan, and the US

Published in print:
2005
Published Online:
March 2012
ISBN:
9780199290703
eISBN:
9780191700576
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199290703.003.0008
Subject:
Law, Company and Commercial Law

On 30 July 2002, President George W. Bush signed into law the Sarbanes–Oxley Act of 2002. Many observers and commentators would say that the Sarbanes–Oxley Act is the single most important piece of ... More


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