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Auditors and Disclosure Quality: The Case of Major Customer Disclosures
Auditing: A Journal of Practice & Theory, 2017SUMMARY Little is known about the relationship between disclosure quality and auditor quality. We measure disclosure quality as the likelihood of a firm fully disclosing the identity of their major customers in the Form 10-K filing. We also measure voluntary disclosure by exempt smaller reporting companies (SRCs) disclosing, and all ...
Joseph Legoria +2 more
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Information quality and discretionary disclosure
Journal of Accounting and Economics, 1990Abstract Using the model of discretionary disclosure suggested in Verrecchia (1983), I show that an increase in the quality of private information received by a manager results in more disclosure on his part. I also discuss how this result influences a manager's choice over levels of quality.
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Disclosure Committees: Implications for Disclosure Quality and Timeliness
European Accounting Review, 2022Cristina Bailey +2 more
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Information Disclosure Quality: Factors and Measurement
2008 International Conference on Computer Science and Software Engineering, 2008Disclosure quality is very important to listed companies and capital market. Based on factor analysis method this paper presents a disclosure quality index that is well verified by the assessment results of Chinese Shenzhen Stock Exchange. The index focuses on three aspects: corporate governance, firm structure characteristics and financial situation ...
Zhang Yue-mei, Li Yan-xi
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Diocesan financial disclosure: A quality assessment
Journal of Accounting and Public Policy, 1986Abstract The Roman Catholic Church in the United States is divided into 166 independent territories called “dioceses.” Accounting principles and reporting practices have been recommended for dioceses by the American Institute of Certified Public Accountants (AICPA) and the National Conference of Catholic Bishops (NCCB).
Thomas M. Rowe, Gary A. Giroux
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Substantial CEO and Disclosure Quality of Executive Pay Disclosure
Korean Accounting Review, 2021Jungin An, Yoon Suk Suh
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Quality disclosure in agricultural supply chains: farmer versus platform disclosure
International Transactions in Operational ResearchAbstractThis paper investigates the firms' equilibrium disclosure strategies in an agricultural supply chain, wherein the farmer sells agricultural products through an intermediary platform to the end market. Both the farmer and the platform privately observe the product quality information and independently determine whether to disclose this ...
Yong Tan +3 more
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Time to add screening for financial hardship as a quality measure?
Ca-A Cancer Journal for Clinicians, 2021Cathy J Bradley +2 more
exaly
Divisional Managers and Corporate Disclosure Quality
Journal of Business Finance & AccountingABSTRACTUsing a large sample of US firms, we study the role of divisional managers in corporate disclosure quality. We find that when a company's divisional managers have previously worked with the chief executive officer (CEO) or chief financial officer (CFO) at other companies, in other words, they have co‐working experience, the company produces ...
Zhaoran (Jason) Gong +3 more
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Digital Piracy and Quality Disclosure
SSRN Electronic Journal, 2018Zelong Yi, Zike Cao, Ki Ling Cheung
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