Results 31 to 40 of about 50,196 (267)
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.
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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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Corporate Governance and Voluntary Disclosure Practices in Czech Republic
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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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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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
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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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Credit Rating and Managerial Voluntary Disclosure [PDF]
SSRN 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 ...
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PENGARUH LEVERAGE, SAHAM PUBLIK, SIZE DAN KOMITE AUDIT TERHADAP LUAS PENGUNGKAPAN SUKARELA
Jurnal 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
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