Results 31 to 40 of about 58,565 (312)

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

Governance Structures, Voluntary Disclosures and Public Accountability: The Case of UK Higher Education Institutions [PDF]

open access: yes, 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.   +9 more
core   +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

Bridging the Gap in Neuroblastoma Care: Consensus‐Based Statements With Recommendations for Improved Patient and Caregiver Experiences

open access: yesPediatric Blood &Cancer, EarlyView.
ABSTRACT Neuroblastoma's complex, heterogeneous biology poses significant diagnostic and therapeutic challenges, often requiring caregivers to absorb complex information and participate in time‐sensitive decisions. However, caregivers often feel unprepared to evaluate options.
Vickie Buenger   +8 more
wiley   +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  

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  

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

Animal‐Assisted Activities With Therapy Dogs in Pediatric Oncology: A Multicenter Survey of the Current Status, Implementation, and Challenges in Germany, Austria, and Switzerland

open access: yesPediatric Blood &Cancer, EarlyView.
ABSTRACT Background Animal‐assisted activities (AAAs) with therapy dogs have shown positive effects on patient well‐being and quality of life in various areas of medicine, including pediatric oncology. However, research on this topic is limited. The aim of this study is to present the current status of AAA in pediatric oncology in Germany, Austria, and
Jan‐Marius Wedig   +7 more
wiley   +1 more source

Pengaruh luas pengungkapan informasi, konsentrasi kepemilikan dan diversifikasi pada biaya modal ekuitas: studi pada perusahaan non-keuangan di Indonesia

open access: yesJurnal Siasat Bisnis, 2018
This study aims to investigate the effect of disclosure, ownership concentration and diversification on the cost of equity capital among non-financial Indonesian firms using IDX data during 2010-2014 periods.
Ratih Kusumawardhani
doaj   +1 more source

تاثیر افشای سرمایه فکری بر هزینه سرمایه [PDF]

open access: yesراهبرد مدیریت مالی, 2014
In a knowledge-intensive economy, a company’s intellectual capital contributes to its success and its ultimate value. Most of these intangible assets cannot be included into the company’s balance sheet and intellectual capital disclosures in the annual ...
ali rahmani   +2 more
doaj   +1 more source

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