corporate disclosure
Puffery or Promises: When Is Cheap Talk Actionable?
This Comment provides an overview of the securities disclosures framework and how upcoming regulations might fit in.
A Bridge Too Near: Response to How Cheap Is Corporate Talk?
This Comment discusses the far-reaching implications of Prof. James Coleman's study of the corporate "two audience" problem.
More Walk, Less Talk: Comment on How Cheap Is Corporate Talk?
This Comment attempts to mitigate the disconnect between company sustainability reports and risk statements in their Annual Reports using the "two audience" dilemma discussed in Colemans "How Cheap Is Corporate Talk? Comparing Companies...
How Cheap Is Corporate Talk? Comparing Companies’ Comments on Regulations With Their Securities Disclosures
When a public company describes the impact of a proposed regulation it must consider two audiences: regulators and investors. These conflicting incentives may lead to inconsistent messages. Oil companies facing costly regulations tailor...