Costly Disclosure in a Voluntary Disclosure Model with an Opponent [PDF]
SSRN Electronic Journal, 1999 This paper analyzes voluntary disclosure equilibria when the voluntary disclosure model presented inWAGENHOFER (1990) is modified so as to include fixed disclosure costs as used in VERRECCHIA (1983). It turns out that incorporating both disclosure and proprietary costs rules out full disclosure equilibria.
Suijs, J.P.M.
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Corporate Governance and Voluntary Disclosure Practices in Czech Republic [PDF]
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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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
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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
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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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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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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
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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
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