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DETERMINAN VOLUNTARY NONFINANCIAL DISCLOSURE PADA PERUSAHAAN DI INDONESIA
Jurnal Akuntansi dan Auditing Indonesia, 2016 Penelitian ini menjelaskan pengaruh dari ownership structure dan tax disclosure pada voluntary nonfinancial disclosure di Indonesia.Ownership structureterdiri dari public ownership dan foreign ownership.
Rio Pramudhana Faizal +1 more
doaj +3 more sources
Determinants of voluntary disclosure: An empirical analysis of financial, market, and organizational factors [PDF]
PLoS OneNakai Y, Yoshida M.
europepmc +2 more sources
The extent of voluntary disclosure in the annual reports of Islamic banks: empirical evidence from Yemen [PDF]
Banks and Bank Systems, 2020 This article aims to measure the level of voluntary disclosure in the published annual reports of Yemeni Islamic banks. Four full-fledged Islamic banks from Yemen are selected for the current study.
Eissa A. Al-Homaidi +3 more
doaj +1 more source
Asian Journal of Accounting Perspectives, 2021 Research aim: This study aims to measure the extent and the determinants of voluntary graphics disclosure in Laporan Keuangan Pemerintah Daerah (LKPD) or Local Government Financial Statements in Indonesia. Design/ Methodology/ Approach: This study used
Agung Nur Probohudono +2 more
doaj +1 more source
Determinants of corporate voluntary disclosure in a transition economy [PDF]
Problems and Perspectives in Management, 2020 Corporate voluntary disclosure becomes a burning issue in the literature of accounting throughout the last two decades. The study aims to explore the most crucial determinants that influence corporate voluntary disclosure in a transition economy. A cross-
Mofijul Hoq Masum +2 more
doaj +1 more source
Incentives for voluntary disclosure [PDF]
Journal of Financial Markets, 2001 Rule l0b-5 of the 1934 Securities and Exchange Act allows investors to sue firms for misrepresentation or omission. Since firms are principal-agent contracts between owners, contract designers and privately informed managers, owners are the ultimate firms' voluntary disclosure strategists.
Joshua Ronen, Varda Yaari
openaire +1 more source
Voluntary Disclosure and Personalized Pricing [PDF]
The Review of Economic Studies, 2020 AbstractFirms have ever-increasing access to consumer data, which they use to personalize their advertising and to price discriminate. This raises privacy concerns. Policymakers have argued in response that consumers should be given control over their data, able to choose what to share and when.
Ali, S. Nageeb +2 more
openaire +2 more sources
Value relevance of voluntary disclosure in capital market of Iran [PDF]
بررسیهای حسابداری و حسابرسی, 2015 Companies’ voluntary disclosure is one of the most important management tools to convey information about the financial performance to investors, creditors and other stakeholders.
Nazanin Bashirimanesh +3 more
doaj +1 more source
Journal of Business and Behavioural Entrepreneurship, 2022 The purpose of this study is to analyze the influence of firm characteristics and voluntary disclosure levels in the annual reports of listed companies in Indonesia Stock Exchange.
Adiutrix Maria Irayanti Seran
doaj +1 more source
Investigating the Impact of Information Voluntary Disclosure on the Relationship between Tax Aggressiveness and Information Asymmetry [PDF]
مجله دانش حسابداری, 2021 Objective: Voluntary disclosure of information reduces the uncertainty of the information environment, thereby increasing information asymmetry and investor confidence in the management of the company, and businesses that have more Tax aggressiveness ...
Hosein Ameri +2 more
doaj +1 more source