Disclosure measurement in the empirical accounting literature: A review article [PDF]
, 2010 This is the first study to provide an extensive and critical review of different techniques used in the empirical accounting literature to measure disclosure.
Hassan, O, Marston, C
core +6 more sources
Forecast Accuracy Considering Accruals Earnings Volatility (Case Study of Iran and Iraq): A Spatial Econometric Approach [PDF]
International Journal of Management, Accounting and EconomicsThis study investigates how the quality of financial disclosure, influenced by accruals, impacts earnings volatility and the accuracy of earnings forecasts in banks from Iran and Iraq.
Qassim Mahal Herez +2 more
doaj +1 more source
Statistical disclosure control for survey data [PDF]
, 2009 Statistical disclosure control refers to the methodology used in the design of the statistical outputs from a survey for protecting the confidentiality of respondents’ answers. The threat to confidentiality is assumed to come from a hypothetical intruder
Chris Skinner, Skinner, Chris
core +2 more sources
A methodology for analysing and evaluating narratives in annual reports: a comprehensive descriptive profile and metrics for disclosure quality attributes [PDF]
, 2004 There is a consensus that the business reporting model needs to expand to serve the changing information needs of the market and provide the information required for enhanced corporate transparency and accountability. Worldwide, regulators view narrative
Fearnley, S. +5 more
core +1 more source
The Effect of Voluntary Disclosure of Information on the Quality of Information, Decision-Making and Shareholder Behavior [PDF]
Environmental Energy and Economic ResearchAccording to the information content of financial reports, this research aims to investigate the effect of Voluntary Disclosure (VD) on the quality of information, the quality of decision and the behavior of shareholders.
Javad Rezazadeh +2 more
doaj +1 more source
Studying the Effect of Corporation’s Disclosure Quality Rank on Income-Smoothing and Informativeness of Tehran Stock Exchange’s Listed Companies [PDF]
Iranian Journal of Finance, 1999 The study is to review the disclosure quality rank on income-smoothing and informativeness by means of four hypotheses. The timescale is between 2010 and 2016, and 149 TSE’s listed companies are studied. The first hypothesis examines the effect of higher
Heidar Foroughnejad +2 more
doaj +1 more source
Investors Rely on Independent Audit Quality, and Influences the Quality of Financial Reporting and Disclosure of Financial Statements [PDF]
مطالعات تجربی حسابداری مالی, 2016 According to the agency theory, signaling theory, Stakeholder theory, asymmetry information theory and proof of the users of financial statements need to this information and its confirm by independent auditor, therefore we study the relationship ...
Navid Paidarmanesh +2 more
doaj +3 more sources
The Effects of Ownership Structure (Governmental and private) on Relationship between Disclosure Quality and Cost of Capital at Tehran Stock Exchange Listed Companies [PDF]
مطالعات تجربی حسابداری مالی, 2019 The aim of this study is to review the effect of the ownership structure (governmental and private) on the relationship between the disclosure quality and the cost of capital.
Saeed Allah Bakhshi +2 more
doaj +1 more source
The Effect of Organizational Environment Variables on the Relationship Between Sustainability Performance (Greenwashing) of the Company and the Speed of Lever Adjustment [PDF]
مطالعات مدیریت توسعه سبزSince the implementation of the sustainability approach in companies begins with the formulation of policies that are in line with the expectations of their beneficiaries.
Maryam Nouraei +1 more
doaj +1 more source
Management Forecast, Idiosyncratic Risk, and Information Environment: Evidence of Listed Companies in Tehran Stock Exchange (TSE) [PDF]
Journal of Asset Management and Financing, 2022 Capital market plays an important role in attracting and circulating market liquidity and directing it to efficient economic sectors. Management forecast is one of the most important sources of information in the stock market, while its misrepresentation
Mohammad Osoolian +2 more
doaj +1 more source