Sentence examples for disclosure quality from inspiring English sources

They find that disclosure quality in the notes has a positive association with forecast error, whereas disclosure quality in the management report has not.

The literature generally criticizes MR Page as a measure that does not adequately capture disclosure quality (Beretta and Bozzolan 2008).

The empirical analysis reveals that EMA application has a significantly positive impact on both corporate carbon management and disclosure quality.

I use the opportunity of commenting on Cassell, Myers, and Seidel (CMS) to discuss the broader issue of the relation between disclosure quality and reporting quality.

We find that higher disclosure levels are, on average, associated with lower cost of equity capital even after controlling for overall disclosure quality.

Although pension liabilities increased by approximately 28.1%, their results reveal poor disclosure quality in firms in which pension liabilities are not of great importance.

Nestlé Waters North America agrees that source disclosure and quality reports for both bottled water and tap water are beneficial for consumers.

"Nursing home providers are transparent in the disclosure of quality data, but there are those who take the information and use it against us," said Steve Biondi, speaking on behalf of the American Health Care Association, a nursing home trade group.

Full disclosure: the quality of the food wasn't great.

Toward this end, corporate sustainability ratings must focus on what really matters, not just quantity of corporate ESG disclosure, but quality and materiality.

As public reporting rapidly expands, several studies have examined the effects of information disclosure on quality in hospitals or nursing home markets.