Sentence examples for strategy disclosure from inspiring English sources

SDS is the annual strategy disclosure score.

To assess the level of strategy disclosure, we use self-constructed strategy disclosure scores (SDS) as a measurement instrument.

We analyze a sample of 100 German listed firms from 2002 to 2008, measuring strategy disclosure levels using hand-collected strategy disclosure scores.

SDS (double) is the annual strategy disclosure score calculated with double weights on implementation items.

We therefore assume that the SDS are a reliable measure of strategy disclosure.

If strategy disclosure is informative to investors with respect to an asset's payoff function, increased levels of strategy disclosure for a given firm should then be associated with lower cost of equity capital.

One way in which we validate our measures SDS is by computing the correlation with another measure of strategy disclosure.

First, the 'Best Annual Report' database measures issues of strategy disclosure only indirectly and therefore not systematically and comprehensively.

This paper deals with the impact of voluntary strategy disclosure in management reports on the cost of equity capital.

These results also support our notion that the SDS are highly suitable for measuring the level of voluntary strategy disclosure.

Our measurement of strategy disclosure levels focuses on the management report ('Lagebericht'), as under German accounting regulation [par.