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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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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Studying the effect of intellectual capital disclosure quality on equity cost of capital of companies listed on Tehran stock exchange [PDF]
مطالعات تجربی حسابداری مالی, 2019 The main aim of the present study is to examine the effect of intellectual capital disclosure quality on capital cost of companies listed on Tehran Stock Exchange.
Mohammad Mahdi Bahrololoum +1 more
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The relationship between Disclosure Quality and Audit Report Lag [PDF]
مطالعات تجربی حسابداری مالی, 2015 The speed of transferring of accounting information from transferors to users is so important that it is mentioned in accounting conceptual framework as a qualitative characteristics of accounting information.
Vahid Molla Imeny, Mohammad Marfou
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Disclosure Practices of Management Discussion and Analysis: A Study on the Indian Corporate Sector
The Indonesian Journal of Accounting Research, 2023 As an emerging economy, India’s post-pandemic resilience supports this study. We scrutinize current MD&A (Management Discussion and Analysis) reporting practices by Indian firms, aligning with the 'Industry, Innovation, and Infrastructure Development ...
Vijay Singh, Himani Singla
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