Disclosure measurement in the empirical accounting literature: A review article [PDF]
, 2010 This is the first study to provide an extensive and critical review of different techniques used in the empirical accounting literature to measure disclosure.
Hassan, O, Marston, C
core +6 more sources
Disclosure quality in family firms listed in the Tehran stock exchange [PDF]
بررسیهای حسابداری و حسابرسی, 2014 This paper studies the disclosure quality in family firms in time period of 2007 to 2012, and aims to answer the question that whether the family factor will affect the disclosure quality.
Kaveh Mehrani1, Akbar Parvaei
doaj +1 more source
CSR Disclosure Quality and Quantity: Do Corporate Governance and Multinationality Matters?
Journal of Economics, Business & Accountancy Ventura, 2021 This research aims to explain the effect of corporate governance and the degree of multinational activities on CSR disclosure quality and quantity in a multinational enterprises.
Rosaline Jeanette, Rizky Eriandani
doaj +1 more source
A study of the impact of information disclosure quality on the efficiency of corporate investment—Based on civil engineering listed companies [PDF]
E3S Web of Conferences, 2020 Most of the existing studies on the impact of disclosure quality of listed companies on the investment efficiency of enterprises are based on the static level, and the article investigates the evolution of disclosure quality on the investment efficiency ...
Zhang Liying
doaj +1 more source
Complexity, 2021 As global warming has received widespread attention, the disclosure of firms’ carbon information has been expected by increasing stakeholders. This study extends the previous literature on the determinants of firms’ carbon information disclosure by ...
Ren He +3 more
doaj +1 more source
Scientific Reports, 2023 As the carrier of enterprise water resources management disclosure, water information disclosure is a means of expression of enterprises’ environmental responsibility.
Chaoran He +4 more
doaj +1 more source
Studying the effect of intellectual capital disclosure quality on equity cost of capital of companies listed on Tehran stock exchange [PDF]
مطالعات تجربی حسابداری مالی, 2019 The main aim of the present study is to examine the effect of intellectual capital disclosure quality on capital cost of companies listed on Tehran Stock Exchange.
Mohammad Mahdi Bahrololoum +1 more
doaj +1 more source
Statistical disclosure control for survey data [PDF]
, 2009 Statistical disclosure control refers to the methodology used in the design of the statistical outputs from a survey for protecting the confidentiality of respondents’ answers. The threat to confidentiality is assumed to come from a hypothetical intruder
Chris Skinner, Skinner, Chris
core +2 more sources
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
Fearnley, S. +5 more
core +1 more source
Public Demand Oriented Quality Evaluation Model for Rainstorm Disaster Information Disclosure [PDF]
ITM Web of ConferencesBy investigating the current situation of information disclosure and public demand during rainstorm disaster in Henan Province, this paper builds a model of factors affecting the quality of information disclosure characterized by rainstorm disaster ...
Yan Tianan, Zhang Yifan, Hua Ruikai
doaj +1 more source