Financial disclosure quality and sustainability disclosure quality. A case in China.
PLoS ONE, 2021 This paper empirically examines whether there is an association between financial reporting disclosure quality and sustainability disclosure quality of the top 100 socially reputed Chinese listed firms.
Indra Abeysekera, Feng Li, Yingjun Lu
doaj +4 more sources
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
doaj +1 more source
Opaque or Transparent: Quality Disclosure Strategy for Accommodation-Sharing Platforms
Journal of Theoretical and Applied Electronic Commerce Research, 2022 Compared with the conventional hotel providing a standardized service, individual supply on an accommodation-sharing platform makes consumers uncertain about service quality, which is mainly caused by information asymmetry between the consumers and ...
Xin Fan, T.C.E. Cheng, Gang Li
doaj +1 more source
Research on the Factors Influencing the Quality of Family Business Information Disclosure From the Perspective of Social Emotional Wealth Theory [PDF]
SHS Web of Conferences, 2022 Based on the theory of social emotional wealth, social emotional wealth is divided into two types: constraint type and extension type. Using the data of family businesses from 2015 to 2020, empirical research is conducted on the impact of two types of ...
Huang Lianfan, Xie Hong
doaj +1 more source
Responsible governance and environmental disclosure quality: The moderating role of media exposure and media legitimacy [PDF]
Contabilitate şi Informatică de Gestiune, 2023 Research Question: What’s the extent voluntary and timely disclosure of environmental information could be explained by the corporate governance? And what’s the extent can the media exposure affect the relationship between corporate governance and the ...
Marwa Moalla Jamoussi, Anis Jarboui
doaj +1 more source
The relationship between corporate forward-looking disclosure and stock return volatility [PDF]
Problems and Perspectives in Management, 2018 The study assesses corporate forward-looking disclosure by measuring four attributes, namely disclosure quantity, disclosure coverage, disclosure concentration and disclosure quality, through a sample of 34 listed firms in the Bahrain Bourse from 2014 to
Gehan A. Mousa, Elsayed A. H. Elamir
doaj +1 more source
Cogent Business & Management, 2023 The aim of this paper is to investigates whether the level of materiality, stakeholder engagement, and corporate governance disclosure enhance the quality of sustainability reporting.
Ayu Aryista Dewi +3 more
doaj +1 more source
Relationship between Institutional Ownership Types and Disclosure Quality in Tehran Stock Exchange [PDF]
مطالعات تجربی حسابداری مالی, 2015 Today companies try to say that they are a good investment choice and Attempt to improve firm value by disclosure of information. In this study relationship between ownership by different types of institutional investors - including Dedicated, Quasi ...
M.H. Setayesh0F, M. Ebrahimi Maimand1F
doaj +1 more source
The Effect of Quantity and Quality Sustainability Disclosure Towards Innate and Discretionary Earnings Quality [PDF]
E3S Web of Conferences, 2020 Examining the effect of quantity and quality of sustainability disclosure on innate and discretionary earnings quality is the purpose of this research.
Septiani Aditya, Yuyetta Etna
doaj +1 more source
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
doaj +1 more source