Financial disclosure quality and sustainability disclosure quality. A case in China. [PDF]
PLoS ONE, 2021 This paper empirically examines whether there is an association between financial reporting disclosure quality and sustainability disclosure quality of the top 100 socially reputed Chinese listed firms.
Indra Abeysekera, Feng Li, Yingjun Lu
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SLACK RESOURCES, FEMINISME DEWAN, DAN KUALITAS PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN [PDF]
Jurnal Akuntansi dan Keuangan Indonesia, 2017 The objective of this study is to examine the impact of slack resources and board’s feminism on CSR disclosure quality. This study also investigates the role of board’s feminism in moderating the relationship between slack resources and CSR disclosure ...
Dian Yuni Anggraeni, Chaerul D. Djakman
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Economic consequences of key performance indicators' disclosure quality [PDF]
International Review of Financial Analysis, 2014 Starting from 2006, UK listed companies are required to analyse their performance by using key performance indicators (KPIs) in specific sections of their annual reports and the UK Accounting Standard Board (ASB) provides companies with guidelines for the best practice regarding KPI disclosure.
Elzahar, Hany +3 more
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Disclosure quality in Tunisian annual reports [PDF]
Corporate Ownership and Control, 2014 This paper explores disclosure quality and its determinants in the Tunisian context. More specifically, we followed Beest and Braam (2012)’s approach in measuring disclosure quality and examined if disclosure quality and disclosure quantity shared the same determinants.
Raida Chakroun, Khaled Hussainey
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The Effect of Disclosure Quality on Shareholder Behavior with Emphasis on the Biological Characteristics of the Reporting Unit [PDF]
Environmental Energy and Economic Research, 2022 This study seeks to explain the effect of quality of financial information disclosure on shareholder behavior with emphasis on biological characteristics (life cycle and reputation) of the reporting unit.
Javad Rezazadeh +3 more
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The Impact of Different Information Environments on the Relationship between Disclosure Quality and Idiosyncratic Stock Risk: A Principal Component Analysis Approach [PDF]
راهبرد مدیریت مالی, 2023 The main purpose of this study was to investigate the impact of different information environments on the relationship between disclosure quality and idiosyncratic stock risk in listed companies in Tehran Stock Exchange.
Shokrollah Khajavi +2 more
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Supervisory institutions, Oversight on External Auditors, Audit Quality and Financial Reporting Quality [PDF]
فصلنامه بورس اوراق بهادار, 2021 Generally external supervision activities lead improving audit quality. In Iran, different organizations have supervised auditing institutions. One of them is Securities and Exchange Organization (SEO). .
Parisa Saadat Behbahaninia +2 more
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Journal of Open Innovation: Technology, Market and Complexity, 2022 : The phenomenon of creative accounting has attracted the attention of researchers for decades, especially in the financial sector for its implications on the quality of financial reporting.
Ibtihal A. Abed +4 more
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Financial Information Transparency and Informativeness Content of Earnings [PDF]
مجله دانش حسابداری, 2012 The purpose of this study is to examine the relationship between informativeness of earnings as proxy for earning-return relationship and levels of transparency of financial information in Iran.
Alireza Mehrazeen +2 more
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The Impact of Free Cash Flow and Growth Opportunity on Disclosure Quality and Stock Return Synchronicity [PDF]
پژوهشهای تجربی حسابداری, 2017 This paper is aimed to investigate whether Jensen's free cash flow problem increases stock return synchronicity or not. Based on the previous studies, this is expected that low-growth firms with high free cash flow increase stock return synchronicity by ...
mohammadali aghaii +2 more
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