Corporate social responsibility disclosure and financial information environment [PDF]
Accounting, 2021 This study aims to explore whether or not social responsibility disclosure contributes to improve the financial information environment, through examining the impact of quantity and quality of corporate social responsibility (CSR) disclosure on the ...
Hassan, Nasr Taha
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Determinants of strategy disclosure quality: empirical evidence from Germany [PDF]
Problems and Perspectives in Management, 2019 Strategy reporting is of high interest to investors and can be seen as decision-useful information. The focus of this study is to analyze the determinants of the quality of voluntary strategy disclosure in German management reports of capital market ...
Sophie Winter, Henning Zülch
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Relationship between classification shifting and information asymmetry with emphasis on the role of disclosure quality, earnings forecasts frequency and audit quality [PDF]
فصلنامه بورس اوراق بهادارIn order to make best decision, investors need information about accounting earnings. Earnings management can lead to information asymmetry among shareholders.
Zanyar Sajjadi +2 more
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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
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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
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The value-relevance of gains on bargain purchase: do actions speak louder than words?
China Accounting and Finance ReviewThis paper investigates whether disclosure quality and a history of overpaying for acquisitions are associated with differences in the value-relevance of gains on bargain purchase with high disclosure prominence. Findings are from multivariate regression
Wessel M. Badenhorst
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The Impact of Existing and Potential Competition of Product Market on Disclosure Quality of Companies Listed on Tehran Stock Exchange Using Factor Analysis on Competition Variables [PDF]
راهبرد مدیریت مالی, 2014 This study investigated the relationship between product market competition and disclosure quality of 131 companies listed on Tehran stock exchange within 17 industries and during the period of 2007-2013.
Seyed Ali Vaez +2 more
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The Relationship between Tax Avoidance and Firm Value with an Emphasis on Agency Cost and Firm Disclosure Quality [PDF]
راهبرد مدیریت مالی, 2016 The aim of this study is to investigate the relationship between tax avoidance and firm value with an emphasis on agency cost and disclosure quality of firms listed in Tehran Stock Exchange.
Saeed Jabarzade +3 more
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China Journal of Accounting Studies, 2022 We compare the management discussion and analysis sections (MD&As) of 1) Korean and Chinese airlines in their home countries, with different MD&A regulations; 2) a Chinese airline dual-listed in both the Chinese and U.S. markets, with different levels of
Si-Bei Yan +3 more
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Pediatric Blood &Cancer, EarlyView.ABSTRACT Background Pediatric patients with extracranial solid tumors (ST) receiving chemotherapy are at an increased risk for Pneumocystis jirovecii pneumonia (PJP). However, evidence guiding prophylaxis practices in this population is limited. A PJP‐related fatality at our institution highlighted inconsistent prescribing approaches and concerns about
Kriti Kumar +8 more
wiley +1 more source