Results 31 to 40 of about 583,153 (296)

The effect of financial performance, board of commissioners, blockholder ownership, auditor type and firm age on voluntary disclosure

open access: yesThe Indonesian Accounting Review, 2018
Disclosure of information reflects the presentation of the company's annual report. One general purpose of disclosure is as a basis for decision making.
Aldo Prandita Nanda, Joicenda Nahumury
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

Credit Rating and Managerial Voluntary Disclosure [PDF]

open access: yesSSRN Electronic Journal, 2012
AbstractThis study investigates whether managers influence credit ratings via voluntary disclosures. I find that firms near a rating change have a higher incidence of a disclosure regarding product and business expansion (PBE) plans. This finding is more evident for firms that are subject to lower proprietary costs of disclosures, which implies that ...
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

Voluntary Disclosure of Listed Chinese Companies~2008-2012: An Empirical Study [PDF]

open access: yes, 2014
The Chinese stock exchanges are an integral part of Chinese and global economy having a combined market capitalization of 3697 billion USD at end of year 2012. Due to their size and economic impact it is important that they maintain growth and stability.
Qin, Tao
core  

Therapeutic Apheresis in Nigeria: A Multi‐Center Summary of Abstracts From the Inaugural Nigerian Society for Apheresis Scientific Meeting

open access: yesTherapeutic Apheresis and Dialysis, EarlyView.
ABSTRACT Background Therapeutic apheresis (TA) is an established treatment modality for hematologic, neurologic, and immunologic disorders, yet access remains severely limited in sub‐Saharan Africa. Donor apheresis, including platelet apheresis collection from healthy donors, represents an important complementary modality supporting blood product ...
Nosa Bazuaye   +33 more
wiley   +1 more source

Ownership Structure and Voluntary Disclosure in Annual Reports of Bangladesh [PDF]

open access: yesPakistan Journal of Commerce and Social Sciences, 2011
This study examines the association between ownership structure and voluntary disclosure levels in the 2007 annual report of 94 samples of Bangladeshi listed companies.
Md. Abdur Rouf (Corresponding Author)   +1 more
doaj  

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

The Determinants of Voluntary Disclosure in Croatia

open access: yes, 2014
Study investigates the level and extent of voluntary disclosure practice in Croatia. The research was conducted on the sample of 130 medium and large companies. Findings indicate that two thirds of the companies analyzed disclose below-average number of additional information.
Aljinović Barać, Zeljana   +2 more
openaire   +2 more sources

Design and analysis strategies for robust microbiome ageing research

open access: yesFEBS Letters, EarlyView.
The gut microbiome changes with age and associates with age‐related morbidity and mortality, establishing it as a potential biomarker and intervention target for ageing. Realising this potential requires methodological rigour, yet distinguishing biological signals from methodological artefacts remains challenging across cohorts. This review provides an
Mark Olenik   +5 more
wiley   +1 more source

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