Sentence examples for disclosure quantity from inspiring English sources

We also show that the SDS have an incremental effect beyond overall disclosure quantity in the financial reporting package.

An additional, more recently discussed issue in this context is whether a given measure of disclosure level assessing disclosure quantity also captures disclosure quality.

Beretta and Bozzolan (2008) show that measures of disclosure quantity inadequately reflect disclosure quality and therefore postulate the need for multi-dimensional measurement frameworks for this purpose.

As a first robustness check, we analyze the incremental effect of strategy disclosure beyond sheer disclosure quantity, proxied either by the page count of management reports or by a disclosure metric comprising all non-strategic disclosures.

More precisely, we have to rule out our results being simply driven by overall disclosure quantity and/or quality within the other parts of the financial reporting package, which might be correlated with SDS, as firms have been shown to coordinate their reporting avenues (Lang and Lundholm 1993).

Prime Minister Tony Blair told the House of Commons in London that he was pressing for full disclosure of the quantity and types of arms destroyed on Tuesday in a long-awaited act of what is officially called decommissioning by the Irish Republican Army "We are not at liberty to disclose that information, but we are working hard to find a way to try and disclose it," Mr. Blair said.

The longer the interval between assault and its disclosure, the lower the quantity and quality of forensic evidences, also the higher the risk of negative health outcomes (World Health Organization 2003).

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

The company's numbers have leaked in various quantities before, but today's disclosure is a welcome dose of sunlight.

I doubt the candidates can block outside groups entirely at best they'll reduce the quantity of ads—so I encouraged disclosure of how these behind-the-scenes networks operate, instead.

The placement rule for institutional investors' quantity discrimination can lead to truthful disclosure of private information during IPO bookbuilding (Benveniste and Spindt, 1989); therefore, this paper excludes the possibility of investors hiding information.