Results 31 to 40 of about 16,143,530 (297)

Effect of analysts' earnings pressure on environmental information disclosure of firms: Can corporate governance alleviate the earnings obsession?

open access: yesBorsa Istanbul Review, 2023
Analysts' earnings pressure not only drives corporate managers to improve short-term financial performance but also encourages them to engage in myopic decisions detrimental to environmental performance.
Ming Zhang, Aiqun Wang, Shuya Zhou
doaj   +1 more source

Design and Application of Evaluation Indicators for Accounting Information Disclosure of Chemical Companies

open access: yesChemical Engineering Transactions, 2018
Environment accounting information disclosure is an important means for chemical companies to solve environmental pollution problems. However, currently, in China, the environment accounting information disclosure system of chemical companies has not ...
Rong Fu, Jianmei Liu, Weiwei Zhao
doaj   +1 more source

Timeliness of information disclosure during the low transmission period of COVID-19: resident-level observational study in China

open access: yesBMC Public Health, 2022
Background Only when people feel they have received timely disclosure will they have sufficient incentive to implement community prevention and control measures. The timely and standardized information published by authorities as a response to the crisis
Tingting Yang   +8 more
doaj   +1 more source

Requirements for enterprise information disclosure on green and low-carbon [PDF]

open access: yesE3S Web of Conferences, 2020
As an important bridge for communication between the enterprise and the stakeholders, the corporate information disclosure on green and low-carbon draws more and more attention.
Zong Jianfang   +6 more
doaj   +1 more source

External financing demands, media attention and the impression management of carbon information disclosure

open access: yesCarbon Management, 2021
This study examined whether firms’ external financing demands affect the impression management of carbon information disclosure; we also considered the moderating role of media attention in this relationship. The sample consisted of firms in eight energy-
Xiying Luo, Qiang Zhang, Shuxia Zhang
doaj   +1 more source

"Looking behind the veil": invisible corporate intangibles, stories, structure and the contextual information content of disclosure [PDF]

open access: yes, 2009
Purpose – This paper aims to use a grounded theory approach to reveal that corporate private disclosure content has structure and this is critical in making "invisible" intangibles in corporate value creation visible to capital market participants ...
Holland, J.
core   +1 more source

Effects of intellectual property information disclosure on the corporate value of listed Baijiu companies [PDF]

open access: yesZhongguo niangzao
The effect of intellectual property information disclosure of Chinese Baijiu listed companies on their corporate value was explored. Based on signal theory, the methods and content of intellectual property disclosure, as well as the differences in ...
TONG Jun, QIU Min, WANG Kai
doaj   +1 more source

Media competition and information disclosure [PDF]

open access: yesSocial Choice and Welfare, 2007
This paper analyzes an election game where self-interested politicians can exploit the lack of information that voters have about candidates' preferred policies in order to pursue their own agendas. In such a setup, we study the incentives of newspapers to acquire costly information, and how competition among the media affect such incentives.
openaire   +3 more sources

Determinants of Quality Accounting Information Disclosure

open access: yesJournal of Accounting and Finance in Emerging Economies, 2017
Purpose: This study aims at examining the factors determining the quality of accounting information disclosure in Nigerian firms. The study made use of secondary data obtained from the Nigerian stock exchange.
Sagin Oghenekowhodo Super   +1 more
doaj   +1 more source

Corporate governance and Islamic bank accountability based on disclosure—a study on Islamic banks in Indonesia

open access: yesCogent Business & Management, 2022
Shariah principles used as the primary basis for bank operations emphasize information disclosure as manager accountability to stakeholders. This form of accountability can be presented by presenting broader information disclosure, i.e., the disclosure ...
Hasan Mukhibad   +3 more
doaj   +1 more source

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