.... Findings The paper highlights the power of ideology to create a desired outcome. It finds that Sarbanes‐Oxley represented a neoliberal victory in that it legitimated shareholder primacy and continued use of a failed corporate governance model. Practical implications Sarbanes‐Oxley did not address...

...) stock exchange listings are greater disclosers of social and environmental information. © MCB UP Limited 1996 Disclosure Environment New Zealand Profitability Responsibility Shareholders Some caution needs to be exercised in claims relating to patterns in disclosure practices...

...Marc J. Epstein; Martin Freedman The demand for social information by individual investors is supported by the survey reported in this study. Based on the results of the 1991 survey on the usefulness of annual reports to corporate shareholders,there appears to be a strong demand for information...