Browsing College of Business and Law by Subject "Voluntary disclosure"

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An empirical examination of forecast disclosure by bidding companies

Brennan, Niamh (Croner.CCH, 2000)

This paper examines voluntary disclosure of profit forecasts by bidding companies during takeovers. Disclosure is examined from two perspectives: (i) factors influencing disclosure and (ii) the influence of good news and ...
Reporting intellectual capital in annual reports : evidence from Ireland

Brennan, Niamh (MCB University Press, 2001)

This paper examines the extent to which a sample of 11 knowledge-based Irish listed companies is adopting methodologies for reporting of intellectual capital in their annual reports. Their market and book values were ...
Voluntary disclosure of profit forecasts by target companies in takeover bids

Brennan, Niamh (Wiley-Blackwell, 1999-09)

This paper examines factors influencing voluntary forecast disclosure by target companies, whether good/bad news forecasts are disclosed and the influence of forecasts on the outcome of hostile bids. Disclosure was ...