Corporate Governance and Voluntary Disclosure Practices in Czech Republic
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2021 The decision to disclose enough information in annual reports is seen as an act of transparency. This study seeks to measure the extent of voluntary disclosure and to examine the relationship between corporate governance determinants and the level of ...
Abdul Mansulu
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The Extent and determinants of greenhouse gas reporting in the United Kingdom. [PDF]
, 2013 The study investigates the extent and determinants of greenhouse gas voluntary disclosures by FTSE350 United Kingdom (UK) listed companies from both theory and practitioners’ views. In accomplishing the aim, the study has the following objectives: (1) to
Chithambo, Lyton Chiyembekezo W
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Governance Structures, Voluntary Disclosures and Public Accountability: The Case of UK Higher Education Institutions [PDF]
, 2017 Purpose: We investigate the extent of voluntary disclosures in UK higher education institutions’ (HEIs) annual reports and examine whether internal governance structures influence disclosure in the period following major reform and funding constraints.
Ntim, Collins G. +2 more
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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
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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
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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
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
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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
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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
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