M.C. (Marcel) Tuijn

RSM - Rotterdam School of Management
Erasmus University Rotterdam
ERIM Doctoral Student
Field: Finance & Accounting
Affiliated since 2012

PhD Project

The role of the investor base in voluntary corporate disclosures decisions

This PhD project focuses on whether, and in what way, shareholders influence their firms’ corporate disclosure policy, with the ultimate goal of being able to make an inference about the disclosure quality and policy of a firm based on its shareholder base. Due to for example different monitoring efforts and access to (private) information, it is likely that not all shareholders share the same utility or preference from disclosure. In this project I therefore investigate what preference for (non-)disclosure different types of shareholders have, whether some shareholders are more influential than others in setting a disclosure policy and whether changes in the shareholder base will be reflected in the disclosure policy.

Keywords
accounting; disclosure; shareholder base; ownership; corporate governance; investor relations
Time frame
2012 -

Address

Visiting address

Office: Mandeville Building T08-01
Burgemeester Oudlaan 50
3062 PA Rotterdam

Postal address

Postbus 1738
3000 DR Rotterdam
Netherlands

Supervisory team

Marcel Tuijn
Duff & Phelps Professor of Business Analysis and Valuation
Promotor
Marcel Tuijn
Professor in International Financial Reporting and Capital Market Communications
Promotor