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Keywords: selective disclosure
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Journal Articles
Journal of Financial Reporting (2024) 9 (1): 113–116.
Published: 01 April 2024
... the communication between companies and their stakeholders. This study discusses the practices at CDP intended to enhance firm disclosure of ESG information by focusing on its disclosure request policy. It raises the concern that such practice might constitute selective disclosures of material information, thereby...
Journal Articles
Journal of Financial Reporting (2017) 2 (1): 31–61.
Published: 01 March 2017
..., Ashley Hamilton, Sammi Liu, and Crystal Lu for research assistance. We are grateful for the funding of this research by the Wharton School of the University of Pennsylvania. Editor's note: Accepted by Mary E. Barth. August 2016 April 2017 2017 selective disclosure...