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Religion and Corporate Disclosure Quality

Religion and Corporate Disclosure Quality
We examine whether religion influences the quality of corporate disclosure, focusing on the role of social trust. Using country-level data on religion and disclosure quality from 38 countries, we find that general religiosity is negatively related to both voluntary and mandatory corporate disclosure qualities. Moreover, by dividing religiosity into two
openaire  

Two-way FDI and corporate total factor productivity--moderating role of environmental information disclosure quality. [PDF]

PLoS One
Duan Y, Ruan Y.
europepmc   +1 more source

ESG disclosure quality and firm valuation under economic policy uncertainty: Evidence from Chinese A-share listed firms. [PDF]

PLoS One
Tang CH, Luo F.
europepmc   +1 more source

Impact of domestic and foreign investors on ESG disclosure quality in Chinese listed firms: Divergence or convergence? [PDF]

PLoS One
Yin W, Su Y, Kirkulak-Uludag B, Yan A, Wang R.   +4 more
europepmc   +1 more source

Serial mediation pathways linking attachment security to loneliness: the role of self-disclosure quality and perceived social support among college students. [PDF]

Front Psychol
Guo H, Zhu Q, Zhong Y, Huang W.
europepmc   +1 more source

Retraction: The impact of environmental information disclosure quality on green innovation of high-polluting enterprises. [PDF]

Front Psychol
Frontiers Editorial Office.
europepmc   +1 more source

Man vs. machine: Multi-country experimental evidence on the quality and perceptions of AI-generated research blog content. [PDF]

PLoS One
Keenan M, Karachiwalla N, Koo J, Mwangi C, Breisinger C, Kim M.   +5 more
europepmc   +1 more source

Cross-country differences in disclosure quality

, 2013
Companies are under IAS 40 required to report fair values of investment properties on the balance sheet or to disclose them in the notes. The standard requires also that companies have to disclose the methods and significant assumptions applied in determining fair values of investment properties.
Sundgren, Stefan, Mäki, Juha, Somoza López, Antonio, Universitat Autònoma de Barcelona. Departament d'Empresa   +3 more
openaire   +1 more source

Mediating effect of self-disclosure between intolerance of uncertainty and existential distress in young and middle-aged patients undergoing maintenance hemodialysis. [PDF]

Front Psychol
Pan H, Xie X, Li M.
europepmc   +1 more source