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CSR disclosure quantity to CSR disclosure quality – in pursuit of a disclosure quality index
Pacific Accounting ReviewPurpose Studies in corporate social responsibility (CSR) disclosure were initially focused more on disclosure “Quantity” than “Quality” and while they have started to explore “Disclosure Quality”, their assessment mechanisms are found to be immature. Thus, while a number of papers have sought to assess the quality of CSR disclosure, this paper aims to ...
Faisal Hameed +2 more
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Quality disclosure and unauthorized channel choice
International Transactions in Operational Research, 2023AbstractWhen a manufacturer sells products in two markets, its retailer may create an unauthorized channel to divert products between markets. This paper develops game models to investigate quality disclosure strategy of a manufacturer facing an unauthorized channel.
Xiaohui Yu, Tiaojun Xiao
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Corporate Governance and Disclosure Quality
Accounting and Business Research, 1992Abstract The effectiveness of control exercised over executive remuneration and the quality of information disclosed in financial statements have given rise to concern and have led to proposals for the reform of corporate governance. A model of the optimal disclosure decision is presented in terms of managerial incentives and the impact of corporate ...
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Disclosure quality, price efficiency, and expected returns
The North American Journal of Economics and Finance, 2017Abstract Using a composite disclosure quality measure, we examine the effect of disclosure quality on price delay and the effect of price delay determined by disclosure quality on expected returns in the Taiwan stock market. We find that higher disclosure quality can reduce stock price delay through more investor attention and higher stock liquidity ...
Kung-Cheng Ho +2 more
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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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