Sentence examples similar to voluntary error disclosure from inspiring English sources

As a particular type of voluntary non-financial disclosure, CSR disclosure is believed to reduce information asymmetry between managers and investors (Dhaliwal et al. 2011).

In order to exclude possible sources of error regarding the impact of voluntary strategy disclosure, we perform further analyses and robustness checks (see Table 13) beyond ensuring the formal compliance of our models with the prerequisites of OLS regressions, i.e., absence of multicollinearity, heteroscedasticity and autocorrelation.

Voluntary disclosure theory suggests that voluntary disclosure is used by well performing companies to differentiate from low performers in order to avoid an adverse selection problem (Verrecchia 1983).

Overall, our results suggest that voluntary environmental disclosure appears to mediate the effect of poor environmental performance on environmental reputation.

Our second hypothesis concerns the relationship between institutional, especially mutual-fund, shareholding and voluntary IC disclosure.

Hence, there should be a negative relationship between institutional ownership and voluntary IC disclosure.

Deumes and Knechel (2008) do examine incentives for voluntary IC disclosure.

The rest are similar variables used in previous studies as possible determinants for voluntary IC disclosure.

Bronson et al. (2006) examine the association between firm characteristics and voluntary IC disclosure.

According to Leone (2007), this is partly because most prior research has been conducted in an environment of mandated IC disclosure, not voluntary IC disclosure.

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