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Voluntary disclosure by banks has been uneven.
So what's the problem with voluntary disclosure?
"Companies can do a lot with voluntary disclosure.
§ 234.10 Voluntary disclosure of on-time performance codes.
We then consider voluntary disclosure of political spending.
Thus, like voluntary disclosure, the DJSI may actually be hindering improved future corporate environmental performance.
Second, we identify how these theories can be successfully used by behavioral researchers interested in financial reporting and voluntary disclosure.
VOLUNTARY DISCLOSURE The main benefit of the second round of the I.R.S.'s offshore voluntary disclosure initiative is that people who come forward will not face criminal charges.
In this paper, we examine whether managers use voluntary disclosure to mitigate these negative effects.
Based on prior findings that voluntary disclosure facilitates shareholder monitoring of managers, we hypothesize that managers respond to shareholders' information demand by increasing voluntary disclosure.
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The IRS was overwhelmed by the number of applications for the Voluntary Disclosure Program.
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