...Zaneta Azuma-Kotei; Samaneh Elmi Purpose Trust is one of the key governance mechanisms known to facilitate the role of the regulator in enforcing adequate risk reporting. Research provides evidence on inconsistencies within the corporate disclosure regulatory regime and calls for studies...

...Devrimi Kaya; Andreas Seebeck The purpose of this paper is to investigate the cross-country determinants of the extent of firm information disseminated via company register (CR) websites. The authors develop an index model (CR score) designed to capture the extent of regulated firm...

...Janice Bell; Zahirul Hoque; Mindell Reiss Nitkin Purpose The purpose of this paper is to investigate the orientation of a firm's governance choices along a continuum of shareholder voice to managerial power and tests whether the governance orientation of a firm can survive regulation. Design...

... in financial statements are immediately affected by statutory regulations. Design/methodology/approach In order to compare the effects of such regulations with the development in environmental disclosure during periods without any changes in statutory requirements, a longitudinal study is conducted to test...

... Government policy Regulation United States of America In October 2008, at a US Congressional hearing on the financial crisis, former Federal Reserve Chairman Alan Greenspan admitted that he was shocked to find out, after 40 years as an economist, that some executives would do things that were...

... on the topic of mortgage related securities. © Emerald Group Publishing Limited 2009 Securities Financial markets Government Policy Regulation United States of America In the popular media much of the blame for the current crisis is laid at the feet of sub‐prime mortgages. Yet the main...