Results 11 to 20 of about 50,225 (317)
Consequences of Voluntary Disclosure: Structural Equation Modeling Approach [PDF]
پژوهشهای تجربی حسابداری, 2016 Low transparency causes information asymmetry, increases risk of information and thus decreases shareholder confidence. Voluntary disclosure with improvement of financial information transparency may raise investors' awareness, increase shareholders ...
nazanin bashirimanesh +2 more
doaj +1 more source
Strategy Review of Impression Management of Stakeholders by Disclosure of Annual Reports [PDF]
مجله دانش حسابداری, 2017 Disclosure of companies’ information, which is not easily available for stakeholders, is incomplete and impartial. When the disclosure is done deliberately, managers exclude and hide some parts, or present some other parts unclear to protect their jobs ...
Ahmad Khodamipour (Ph.D) +1 more
doaj +1 more source
Pengaruh Karakteristik Perusahaan Terhadap Luas Pengungkapan Sukarela
Akuntansi dan Teknologi Informasi, 2019 Disclosure Theory suggest that voluntary disclosure reduces information asymetry among investors by reducing transactions and information cost, which in turn reduces firms' cost of capital.
Irma Prawita Sari +2 more
doaj +1 more source
The Relation Between Voluntary Disclosure and Performance of Firms Listed in Tehran Stock Exchange [PDF]
پژوهشهای تجربی حسابداری, 2014 To restrict undesirable investor’s perception and create awareness about future prospects, companies may make voluntary disclosure. Providing voluntary information about identification, measurement and disclosure of accounting numbers in financial ...
Mohammad Hosein Setayesh +2 more
doaj +1 more source
Does value added of intellectual capital influence voluntary disclosure? The moderating effect of CSR practices [PDF]
Contabilitate şi Informatică de Gestiune, 2020 Research Question: Does the effect of corporate social responsibility (CSR) practices and value added of intellectual capital (VAIC), is contingent on the intellectual capital (IC) information disclosure policy adoption in the Environmental, Social and ...
Jamel Chouaibi, Salim Chouaibi
doaj +1 more source
Voluntary disclosure and firm value: Evidence from Indonesia
Cogent Business & Management, 2023 Climate change carries risks that need to be mitigated by all parties, including companies because it affects company value. Many studies find that voluntary disclosure positively affects firm value in developing countries. This study aims to examine the
Hadi Mahmudah +3 more
doaj +1 more source
The Effect of the Level of Firm Growth Rate on the Influence of Information Disclosure on Stock Risk Premium [PDF]
بررسیهای حسابداری و حسابرسی, 2020 Objective: The purpose of this study is to investigate the effect of the level of firm growth rate on the relationship between voluntary and mandatory disclosure of information and firm stock risk premium.
Ghazal Sadeghi Yakhdani +2 more
doaj +1 more source
Determinants of Voluntary Disclosure in Iran Capital Marke [PDF]
مطالعات تجربی حسابداری مالی, 2017 Voluntary disclosure of managers as one of the mechanisms of transparency are noticed by analysts and capital market participants. Identifying the determinants of voluntary disclosure can help to understand the factors that affected the transparency and ...
Ali Rahmani, Nazanin Bashirimanesh
doaj +1 more source
Voluntary disclosure with evolving news
Journal of Financial Economics, 2020 We study a dynamic voluntary disclosure setting where the manager's information and the firm's value evolve over time. The manager is not limited in her disclosure opportunities but disclosure is costly. The results show that the manager discloses even if this leads to a price decrease in the current period. The manager absorbs this price drop in order
Aghamolla, Cyrus, An, Byeong-Je
openaire +2 more sources
On the Legal System of Tax Voluntary Disclosure Based on Tax Compliance
Journal of Legal Studies, 2023 To encourage taxpayers to voluntarily disclose their illegal tax acts such as tax evasion and evasion and perform their tax obligations, the tax authorities implement tax voluntary disclosure to encourage them. Tax voluntary disclosure not only increases
Hai Yan
doaj +1 more source