The Association between Firm-Specific Characteristics and Voluntary Disclosure in XBRL: An Empirical Analysis

2011 ◽  
Author(s):  
Devrimi Kaya
Keyword(s):  
Empirical Analysis ◽  
Voluntary Disclosure

scholarly journals Voluntary disclosure reduces agency conflicts: an empirical analysis of Italian listed companies with substantial intangible assets

2013 ◽  
Vol 11 (1) ◽  
pp. 576-599
Author(s):  
Francesco Napoli
Keyword(s):  
Empirical Analysis ◽  
Voluntary Disclosure ◽  
Intangible Assets ◽  
Listed Companies ◽  
Strategy Management ◽  
Annual Reports ◽  
Agency Conflicts ◽  
Information Asymmetries ◽  
Additional Information ◽  
Firm Assets

R&D assets cause information asymmetries between shareholders and managers. In order to reduce such information asymmetries, our aim is to learn what typologies of additional information managers find it opportune to disclosure voluntarily in annual reports. We consider voluntary information which can be disclosed about strategy as well as that about R&D assets. Our analysis, which is conducted on a panel of 195 observations, shows that information about R&D is more useful to investors than information about strategy, but companies obtain greater benefits from providing information about strategy because they are more useful to other important stakeholders, such as lenders, bondholders, suppliers and others. For firms whose value is largely composed of assets such as R&D, management faces higher future uncertainty in transforming firm assets into revenues. This increases the utility for investors and other stakeholders of knowing the strategy management intends to anticipate and deal with eventual changes in the environment.

An Empirical Analysis of the Obtrusiveness of and Participants' Compliance with the Electronically Activated Recorder (EAR)

2007 ◽  
Vol 23 (4) ◽  
pp. 248-257 ◽  
Author(s):  
Matthias R. Mehl ◽  
Shannon E. Holleran
Keyword(s):  
Empirical Analysis ◽  
Sampling Method ◽  
Daily Life ◽  
Assessment Method ◽  
Data Confidentiality ◽  
Short Term ◽  
Naturally Occurring ◽  
Two Samples ◽  
Audio Recorder ◽  
Term Monitoring

Abstract. In this article, the authors provide an empirical analysis of the obtrusiveness of and participants' compliance with a relatively new psychological ambulatory assessment method, called the electronically activated recorder or EAR. The EAR is a modified portable audio-recorder that periodically records snippets of ambient sounds from participants' daily environments. In tracking moment-to-moment ambient sounds, the EAR yields an acoustic log of a person's day as it unfolds. As a naturalistic observation sampling method, it provides an observer's account of daily life and is optimized for the assessment of audible aspects of participants' naturally-occurring social behaviors and interactions. Measures of self-reported and behaviorally-assessed EAR obtrusiveness and compliance were analyzed in two samples. After an initial 2-h period of relative obtrusiveness, participants habituated to wearing the EAR and perceived it as fairly unobtrusive both in a short-term (2 days, N = 96) and a longer-term (10-11 days, N = 11) monitoring. Compliance with the method was high both during the short-term and longer-term monitoring. Somewhat reduced compliance was identified over the weekend; this effect appears to be specific to student populations. Important privacy and data confidentiality considerations around the EAR method are discussed.

Empirical Analysis of Clinical Evaluations on Children Involved in the Child Protection System: The Role of Age and Gender

2000 ◽  
Author(s):  
Erika Felix ◽  
Anjali T. Naik-Polan ◽  
Christine Sloss ◽  
Lashaunda Poindexter ◽  
Karen S. Budd
Keyword(s):  
Empirical Analysis ◽  
Child Protection ◽  
Protection System ◽  
Age And Gender ◽  
Clinical Evaluations ◽  
And Gender
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