Results 21 to 30 of about 58,565 (312)
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
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The extent of voluntary disclosure and its determinants in emerging markets: Evidence from Egypt
Journal 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
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Voluntary corporate governance disclosure by post-apartheid South African corporations [PDF]
, 2012 Purpose – The purpose of this paper is to investigate as to whether post-Apartheid South African (SA) listed corporations voluntarily comply with and disclose recommended good corporate governance (CG) practices and, if so, the major factors that ...
Ntim, Collins G. +9 more
core +1 more source
Antecedents of Voluntary Corporate Governance Disclosure: A Post-2007/08 Financial Crisis Evidence from the Influential UK Combined Code [PDF]
, 2016 Purpose: This study investigates the level of compliance with, and disclosure of, good corporate governance (CG) practices among UK publicly listed firms, and consequently ascertains whether board characteristics and ownership structure variables can ...
Ntim, Collins G. +9 more
core +1 more source
PERAN CORPORATE GOVERNANCE DALAM MENINGKATKAN VOLUNTARY DISCLOSURE [PDF]
Jurnal 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
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Corporate Governance Mechanisms and Voluntary Disclosure
Akrual: 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
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Voluntary disclosure and the cost of capital
Australian Journal of Management, 2013 We investigate the association between voluntary disclosure and the risk-related discount investors apply to price. First, we study the association between (endogenous) disclosure choice and the discount in price induced by changes in the underlying model parameters: this informs empirical research that ignores endogeneity of disclosure by, for example,
Clinch, Greg, Verrecchia, Robert E
openaire +3 more sources
The Impact of Political Connections and Voluntary Disclosure in Tehran Stock Exchange [PDF]
مطالعات 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
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Determinants of strategy disclosure quality: empirical evidence from Germany [PDF]
Problems 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
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Profita, 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
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