Forecast disclosure by initial public offering firms in a low-litigation environment

Article Abstract:

A model is developed to determine the level of disclosure of initial public offering (IPO) companies regarding forecast information. The model utilizes company size, variance of aftermarket returns, inside share ownership proportion, expected short-term income and operating history. Using data from New Zealand IPO companies, results show that variance of returns and expected short-term income variables result to information disclosure.

Corporate Profits, Models, Profits, Disclosure (Securities law), Going public (Securities), Initial public offerings

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Market performance impacts of human capital disclosures

Article Abstract:

A study examining the impact of human capital related disclosures on the market valuation and performance of public companies in United States is presented. How the market assesses labor productivity and efficiency for such valuation is also discussed.

United States, Sales, profits & dividends, Personnel administration, Securities issued, listed, Human resource management, Securities, Company sales and earnings, Labor economics, Company earnings/profit, Company personnel management, Company securities, Human capital, Labour economics, Publicly held corporations

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Corporate governance and voluntary disclosure

Article Abstract:

The authors show that the type of corporate governance has an effect on financial disclosure or the lack of it.?

Corporate governance, Influence, Boards of directors

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