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
Effect of management influence on disclosure quality of accounting information [PDF]
مطالعات تجربی حسابداری مالی, 2019 Influence of managers, specifically CEOs which is used as a mean of control the output of accounting information, may lead to management of disclosure quality timeliness and present information quality aligned with management interests.
omid pourheidari, Aref Forughi
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
Women on boards and greenhouse gas emission disclosures [PDF]
, 2019 We apply institutional and board capital theory to examine whether women on boards are associated with disclosure and quality of corporate greenhouse gas (GHG) emissions related reporting.
Chapple, Laurelle +3 more
core +2 more sources
Relationship between Disclosure Quality and Agency Costs of Companies listed in Tehran Stock Exchange [PDF]
مجله دانش حسابداری, 2014 This research aims to investigate the relationship between disclosure quality of information and agency costs in the Tehran Stock Exchange. This has been followed by taking the conditions required for 98 companies in the years 2003-2012 and testing three
Shokrollah Khajavi +2 more
doaj +1 more source
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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A More General Framework to Analyze Whether Voluntary Disclosure is Insufficient or Excessive [PDF]
, 2013 I analyze if the excessive quality disclosure finding of the “classical literature” extends to environments in which consumers have a downward-sloping demand.
Celik, L.
core +1 more source
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
Beattie, V., Fearnley, S., McInnes, W.
core +1 more source
Disclosure Quality of Goodwill Impairment Testing: A Disclosure Index
Journal of Economics and Development, 2012 This study sets out to offer proof of several important questions relating to the quality of information disclosed on goodwill impairment process under the new requirements of FRS 36. This study investigates the compliance level and disclosure quality of FRS 36 by top 20 of Singaporean listed firms in SGX at 2007 based on their market capitalization ...
Khairil Faizal Khairi +2 more
openaire +1 more source
The Relation of Related Party Transactions To Disclosure Quality, Earnings Management and Profitability [PDF]
پژوهشهای تجربی حسابداری, 2018 Related party transaction is one of the factors devaluating the capital market. Although all related party transactions aren’t opportunistic, but it is believed that they significantly affect risk and are very important to investors.
seyed hesam vaghfi +3 more
doaj +1 more source