{"id":"https://openalex.org/W2473065646","doi":"https://doi.org/10.1080/14735970.2003.11419906","title":"The Emerging Framework for Disclosure in the EU","display_name":"The Emerging Framework for Disclosure in the EU","publication_year":2003,"publication_date":"2003-10-01","ids":{"openalex":"https://openalex.org/W2473065646","doi":"https://doi.org/10.1080/14735970.2003.11419906","mag":"2473065646"},"language":"en","primary_location":{"id":"doi:10.1080/14735970.2003.11419906","doi":"https://doi.org/10.1080/14735970.2003.11419906","is_oa":false,"landing_page_url":"https://doi.org/10.1080/14735970.2003.11419906","pdf_url":null,"source":{"id":"https://openalex.org/S2764848976","display_name":"Journal of Corporate Law Studies","issn_l":"1473-5970","issn":["1473-5970","1757-8426"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","jufo-2","norway-1","poland-100","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310320547","host_organization_name":"Taylor & Francis","host_organization_lineage":["https://openalex.org/P4310320547","https://openalex.org/P4310320449"],"host_organization_lineage_names":["Taylor & Francis","Informa"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Corporate Law Studies","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5014216752","display_name":"Karel Lannoo","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210086988","display_name":"Centre for European Policy Studies","ror":"https://ror.org/000a2sx58","country_code":"BE","type":"nonprofit","lineage":["https://openalex.org/I4210086988"]}],"countries":["BE"],"is_corresponding":true,"raw_author_name":"Karel Lannoo","raw_affiliation_strings":["Centre for European Policy Studies (CEPS) Brussels. This paper is part of a broader CEPS project on disclosure regulation in the EU, whose results will be published by CEPS ()"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Centre for European Policy Studies (CEPS) Brussels. This paper is part of a broader CEPS project on disclosure regulation in the EU, whose results will be published by CEPS ()","institution_ids":["https://openalex.org/I4210086988"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5014216752"],"corresponding_institution_ids":["https://openalex.org/I4210086988"],"apc_list":null,"apc_paid":null,"fwci":6.6373,"has_fulltext":false,"cited_by_count":17,"citation_normalized_percentile":{"value":0.96299705,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":93},"biblio":{"volume":"3","issue":"2","first_page":"329","last_page":"358"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T14317","display_name":"Finance, Markets, and Regulation","score":0.7616999745368958,"subfield":{"id":"https://openalex.org/subfields/2003","display_name":"Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T14317","display_name":"Finance, Markets, and Regulation","score":0.7616999745368958,"subfield":{"id":"https://openalex.org/subfields/2003","display_name":"Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T14102","display_name":"Corporate Governance and Law","score":0.10670000314712524,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13074","display_name":"Global Financial Regulation and Crises","score":0.0843999981880188,"subfield":{"id":"https://openalex.org/subfields/2003","display_name":"Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/securities-disclosure","display_name":"securities disclosure","score":0.6169999837875366},{"id":"https://openalex.org/keywords/prospectus-directive","display_name":"Prospectus Directive","score":0.902999997138977},{"id":"https://openalex.org/keywords/market-abuse-directive","display_name":"Market Abuse Directive","score":0.9800000190734863},{"id":"https://openalex.org/keywords/transparency-directive","display_name":"Transparency Directive","score":0.9549999833106995},{"id":"https://openalex.org/keywords/international-accounting-standards","display_name":"international accounting standards","score":0.7080000042915344},{"id":"https://openalex.org/keywords/financial-reporting-regulation","display_name":"financial reporting regulation","score":0.7300000190734863},{"id":"https://openalex.org/keywords/supervisory-structure","display_name":"supervisory structure","score":0.6859999895095825},{"id":"https://openalex.org/keywords/securities-market","display_name":"securities market","score":0.33000001311302185}],"concepts":[{"id":"https://openalex.org/C2780916735","wikidata":"https://www.wikidata.org/wiki/Q669584","display_name":"Prospectus","level":2,"score":0.9747607707977295},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.7864848375320435},{"id":"https://openalex.org/C2780233690","wikidata":"https://www.wikidata.org/wiki/Q535347","display_name":"Transparency (behavior)","level":2,"score":0.6670961976051331},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5814135670661926},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.42857155203819275},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.18720510601997375},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.183589369058609},{"id":"https://openalex.org/C38652104","wikidata":"https://www.wikidata.org/wiki/Q3510521","display_name":"Computer security","level":1,"score":0.10720625519752502}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1080/14735970.2003.11419906","doi":"https://doi.org/10.1080/14735970.2003.11419906","is_oa":false,"landing_page_url":"https://doi.org/10.1080/14735970.2003.11419906","pdf_url":null,"source":{"id":"https://openalex.org/S2764848976","display_name":"Journal of Corporate Law Studies","issn_l":"1473-5970","issn":["1473-5970","1757-8426"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","jufo-2","norway-1","poland-100","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310320547","host_organization_name":"Taylor & Francis","host_organization_lineage":["https://openalex.org/P4310320547","https://openalex.org/P4310320449"],"host_organization_lineage_names":["Taylor & Francis","Informa"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Corporate Law Studies","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[{"display_name":"Peace, justice, and strong institutions","id":"https://metadata.un.org/sdg/16","score":0.6601999998092651}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":12,"referenced_works":["https://openalex.org/W2056365987","https://openalex.org/W2101698067","https://openalex.org/W2109016446","https://openalex.org/W2121034459","https://openalex.org/W2135047328","https://openalex.org/W2283091494","https://openalex.org/W3121942558","https://openalex.org/W3123168945","https://openalex.org/W3123339185","https://openalex.org/W4285719527","https://openalex.org/W4300788730","https://openalex.org/W4401545442"],"related_works":["https://openalex.org/W2207236697","https://openalex.org/W1645389251","https://openalex.org/W2050520380","https://openalex.org/W3125860730","https://openalex.org/W2040201336","https://openalex.org/W4401726368","https://openalex.org/W2084019636","https://openalex.org/W1648135890","https://openalex.org/W4211051011","https://openalex.org/W2100276335"],"abstract_inverted_index":{"The":[0],"EU":[1,19],"is":[2,20,73],"well":[3],"advanced":[4],"in":[5,29,81,88],"(re-)shaping":[6],"the":[7,18,30,40,47,56,77,82,85,89,93],"regulatory":[8],"structure":[9,41],"for":[10,27,42],"securities":[11],"markets.":[12],"As":[13],"part":[14],"of":[15,79],"this":[16],"exercise,":[17,91],"rapidly":[21],"finalising":[22],"a":[23],"more":[24],"harmonised":[25,43],"framework":[26],"disclosure":[28],"prospectus,":[31],"market":[32],"abuse":[33],"and":[34,37,61,92],"transparency":[35],"directives,":[36,84],"has":[38],"created":[39],"financial":[44],"reporting":[45],"with":[46,68],"International":[48],"Accounting":[49],"Standards":[50],"regulation.":[51],"This":[52],"paper":[53],"critically":[54],"evaluates":[55],"new":[57],"framework,":[58],"make":[59],"recommendations":[60],"signals":[62],"problems":[63],"that":[64],"may":[65],"be":[66],"expected":[67],"its":[69],"implementation.":[70],"In":[71],"particular":[72],"raises":[74],"question":[75],"regarding":[76],"degree":[78],"harmonisation":[80,90],"different":[83],"items":[86],"included":[87],"supervisory":[94],"structure.":[95]},"counts_by_year":[{"year":2024,"cited_by_count":1},{"year":2018,"cited_by_count":1},{"year":2017,"cited_by_count":1},{"year":2014,"cited_by_count":1}],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2016-07-22T00:00:00"}