Results 21 to 30 of about 50,225 (317)

The extent of voluntary disclosure and its determinants in emerging markets: Evidence from Egypt

open access: yesJournal of Finance and Data Science, 2017
The primary objective of this study is to test a theoretical framework relating eight major corporate governance determinants with the extent of the voluntary disclosure provided by listed firms listed on Egyptian Stock Exchange (EGX).
Mostafa I. Elfeky
doaj   +1 more source

PERAN CORPORATE GOVERNANCE DALAM MENINGKATKAN VOLUNTARY DISCLOSURE [PDF]

open access: yesJurnal Akuntansi Multiparadigma, 2018
: The Role of Corporate Governance in Increasing Voluntary Disclosure. The purpose of this study is to examine the effect of a number of corporate governance variables on the level of voluntary disclosure.
Rini Fatmawati   +2 more
doaj  

Corporate Governance Mechanisms and Voluntary Disclosure

open access: yesAkrual: Jurnal Akuntansi, 2020
Corporate disclosure and corporate governance are two inseparable instruments of investor protection. This research sought to find evidence on how corporate governance mechanisms affect the extent of voluntary disclosures.
Erwin Saraswati   +2 more
doaj   +1 more source

Corporate Governance and Voluntary Disclosure Practices in Czech Republic

open access: yesActa 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
doaj   +1 more source

The Impact of Political Connections and Voluntary Disclosure in Tehran Stock Exchange [PDF]

open access: yesمطالعات تجربی حسابداری مالی, 2019
Voluntary disclosure is a surplus information on the legal requirement that includes financial and non-financial information for the more clarity of the company's processes.
Seyed Ali Hosseini, Afsaneh Bahiraei
doaj   +1 more source

Determinants of strategy disclosure quality: empirical evidence from Germany [PDF]

open access: yesProblems and Perspectives in Management, 2019
Strategy reporting is of high interest to investors and can be seen as decision-useful information. The focus of this study is to analyze the determinants of the quality of voluntary strategy disclosure in German management reports of capital market ...
Sophie Winter, Henning Zülch
doaj   +1 more source

Mutual Fund Voluntary Portfolio Disclosure

open access: yesEmerging Markets Finance and Trade, 2019
A growing fraction of individual investors delegate their portfolio management to professional managers. As a result, the importance of transparency and investor protections have increased in financial markets. In Spain, management companies must report their mutual fund portfolios quarterly to investors. However, this information may be disclosed on a
Gimeno, Ruth   +2 more
openaire   +3 more sources

Pengaruh Karakteristik Pemerintah Daerah Terhadap Tingkat Pengungkapan Sukarela Informasi Keuangan Pada Website Pemerintah Daerah (Studi Kasus Pemerintah Daerah Tingkat Provinsi Se – Indonesia)

open access: yesProfita, 2018
This study aims to examine the characteristics of local governments affect the Level of Voluntary Disclosure of Financial Information on Local Government Websites.
Yulia Yustikasari
doaj   +1 more source

PENGARUH LEVERAGE, SAHAM PUBLIK, SIZE DAN KOMITE AUDIT TERHADAP LUAS PENGUNGKAPAN SUKARELA

open access: yesJurnal Dinamika Akuntansi, 2010
Tujuan dari penelitian ini adalah memberikan bukti empiris mengenai efek leverage, saham publik, size, proporsi komite audit independen pada pengungkapan sukarela baik secara partial maupun simultan.
Mujiyono -, Magdalena Nany
doaj   +1 more source

Characterizing Parental Concerns About Lasting Impacts of Treatment in Children With B‐Acute Lymphoblastic Leukemia

open access: yesPediatric Blood &Cancer, EarlyView.
ABSTRACT Background B‐acute lymphoblastic leukemia (B‐ALL) is the most common pediatric cancer, and while most children in high‐resource settings are cured, therapy carries risks for long‐term toxicities. Understanding parents’ concerns about these late effects is essential to guide anticipatory support and inform evolving therapeutic approaches ...
Kellee N. Parker   +7 more
wiley   +1 more source

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