... Science Fund of China 25CJY069 This work was supported by the National Social Science Fund of China No. 25CJY069. G18 M41 M42 Mandatory disclosure Industry-related operational information (IOI) Industry-based information disclosure guidelines (IIDGs) Audit fee Audit risk assessment...

... methods of risk quantification. Michela Cordazzo can be contacted at: michela.cordazzo@unive.it © Emerald Publishing Limited 2017 Emerald Publishing Limited Licensed re-use rights only Voluntary disclosure Content analysis Risk disclosure Mandatory disclosure Risk regulation...

... in the following ways. First, there have been relatively few studies examining factors influencing the level of mandatory disclosures of companies. We provide the first evidence on non-compliance in the context of fair value disclosures required by the FASB. Second, we show that stock markets view compliance...