Download or read book Associations between corporate characteristics and disclosure levels in annual reports written by Kamran Ahmed and published by . This book was released on 1999 with total page 27 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Effect of Corporate Characteristics on Disclosure Quality in Corporate Annual Reports written by Kamran Ahmed and published by . This book was released on 2000 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Considerable volume of research have been undertaken over the last 30 years assessing the effect of organisational size, listing status, leverage and audit firm size on disclosure quality in corporate annual reports. By applying meta-analysis techniques, the purposes of this paper are to evaluate prior results and to examine whether variation in the results is purely artifactual or is moderated by external factors such as differences in environments and disclosure index construction. Using data from 22 studies, the results show that highly significant and positive relationships exist between the four corporate characteristics and disclosure quality. However, a significant portion of the variation in results could not be explained by sampling error, which means that differences in socio-economic environments and disclosure index construction have moderating effects on the relationships. The results suggest that international harmonisation efforts will be futile if the International Accounting Standards Committee (IASC) ignores environmental differences between countries in setting accounting standards.
Download or read book The Association Between Firm Characteristics and Corporate Financial Disclosures written by Khaled Aljifri and published by . This book was released on 2014 with total page 24 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper provides empirical evidence of the impact of firm specific characteristics on corporate financial disclosures amongst UAE companies. A total of 153 public, joint-stock companies, listed and unlisted, were incorporated at the time of study. Both descriptive statistics and multiple regression analyses are used to test the relationship between the characteristics of UAE firms and the extent of their financial disclosure. Eight hypotheses were established to examine the relationship between a number of explanatory variables (namely, type of industry, listing status, return on equity, liquidity, market capitalization, foreign ownership, non-executive directors, and audit committee) and the extent of disclosure in corporate annual reports. The results of this study show that listing status, industry type, and size of firm are found to be significantly associated with the level of disclosure. This finding not only provides support for previous studies, but also is of relevance to those in the UAE who want to understand corporate disclosure and should also be of interest to UAE user-groups. Conclusions drawn from this study may be of interest to policy makers and regulators who want to improve corporate financial disclosure in their countries.
Download or read book Disclosure and Compliance Practices and Associated Corporate Characteristics written by Meha Kohli and published by . This book was released on 2012 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: The present study empirically investigates the level of compliance by listed Indian firms with disclosure requirements of Indian Accounting Standards. India0́9s Accounting Standards have been gradually converging with the International Financial Reporting Standards (IFRS) since 2001. India currently stands on the verge of adopting the International standards. Indian companies are working fervently towards adopting IFRS. This provides an extraordinary research environment to assess the level of compliance during this transitional time as well as lending an opportunity for a post adoption study. This study addresses two research questions developed to review annual reports of 156 listed Indian firms to determine (1) their current level of compliance with selected disclosure requirements of Indian Accounting Standards, and (2) key corporate characteristics that affect their level of compliance. The data used for the study pertains to the financial year 2009-2010 and utilizes disclosure and compliance index methodology to calculate the level of disclosure. Overall, the findings of this study indicate none of the companies in the sample was fully compliant with the mandatory requirements of the Indian Accounting Standards. On average, level of disclosure made by Indian companies based on selected mandatory disclosures is 70.91%. Nevertheless, the disclosure levels were on an average comparable to results from similar studies conducted in other developing countries. Moreover, results indicated a strong and positive association between level of disclosure and the size, profitability and timeliness of reporting of the sample companies.
Download or read book Firm Characteristics and the Extent of Voluntary Disclosure written by Mohammed Soliman and published by . This book was released on 2013 with total page 11 pages. Available in PDF, EPUB and Kindle. Book excerpt: In a society depending on real time information, corporate disclosure is crucial for the capital market efficiency. The more disclosures a company makes, the more transparent becomes the information to investors, the lower becomes the information asymmetry and more credible the firms will be for the market. The purpose of this study is to investigate the association between the voluntary disclosure level in annual reports and firm characteristics of more active 50 Egyptian companies listed on the Egyptian Stock Exchange of the non-financial sector during the period 2007-2010. The firm characteristics used in the study are: firm size, auditor size, profitability, and firm's age. A disclosure checklist consisting of 60 voluntary items of information is developed and statistical analysis is performed using multiple regression analysis. The results of univariate and multivariate analyses indicated that firm size and profitability have significant positive association with voluntary disclosure level in annual reports. On the other hand, auditor size and firm's age do not have any significant association with voluntary disclosure level. However, this paper has contributed to the academic literature that firms in the Middle East provide voluntary corporate information which builds a confidence to the investors in general.
Download or read book The Relationship Between Corporate Disclosure and Risk written by Henry Perrin Garsombke and published by . This book was released on 1976 with total page 428 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book An empirical investigation of the relationship between the extent of disclosure in corporate annual reports and two company characteristics written by Stephen L. Buzby and published by . This book was released on 1976 with total page 312 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book An Empirical Investigation of the Relationship Between the Extent of Disclosure in Corporate Annual Reports and Two Company Characteristics written by Stephen Lewis Buzby and published by . This book was released on 1972 with total page 312 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Annual Report Disclosure in New Zealand written by John K. Courtis and published by . This book was released on 1979 with total page 43 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Perceptions of Corporate Annual Reports Users Toward Accounting Information and Voluntary Disclosure and Its Determinants written by Abdullah M. A. E. Almutawaa and published by . This book was released on 2013 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: This study investigates four significant dimensions of the corporate annual reports (CARs) environment in one of the emerging markets in the Middle East, Kuwait: [1] the perceptions of major external users of annual reports regarding current voluntary disclosure practices, [2] the identification of voluntary items perceived as useful, [3] the assessment of voluntary disclosure levels and their evolvement over the period covered by the current study (2005-2008), [4] the impact of a comprehensive set of company characteristics and corporate governance attributes on explaining variations in the extent of disclosure. A questionnaire survey is used to test the first two dimensions, covering four user groups, while hand-collected data from a sample of 206 annual reports of non-financial companies and other complementary sources are used to test the other two. The study employs a theoretical framework (agency, signalling, legitimacy, and stakeholder theories) to explore the motivations of companies to release voluntary information. The 143 received responses are analysed using Kruskal-Wallis and Mann-Whitney tests. The analysis brings to light the remarkable agreement among the participants on the importance of CARs, interim reports, and advice from specialists as sources of information for making judgments. Regarding the level of voluntary disclosure, respondents strongly agree that the annual reports of listed companies provide inadequate information to users. Participants also indicate their desire for more information to be required than companies currently provide, to improve decision making and the usefulness of CARs. The results suggest that most users believe that there is a necessity to develop sophisticated capital market infrastructure and comprehensive regulations to help foster confidence in the capital market and protect market participants. Although multivariate analysis reveals that the actual level of voluntary disclosure is low, the overall level is gradually improving over time. The extent of voluntary disclosure tends to be significantly higher as the percentage of government ownership increases. Disclosure practices are also positively influenced by cross-listing and company size. Conversely, voluntary disclosure practices are negatively influenced by cross-directorships, board size, role duality, and company growth, while family members, ruling family on the board, and audit committees have no bearing on disclosure. Interestingly, the determinants of disclosure vary among the categories of information. No single explanatory variable explains the variation in the overall level of voluntary disclosure and the variations in the disclosure level of all categories of information.
Download or read book The Voluntary Disclosure of Financial Statements written by Antonio Chirico and published by LAP Lambert Academic Publishing. This book was released on 2013 with total page 172 pages. Available in PDF, EPUB and Kindle. Book excerpt: The objective of our work is to examine the relationship between the level of forward-looking disclosure and firm characteristics (structured-related variables, performance-related variables, and market-related variables)for the period 2008-2010. The results show that firm size and audit firm size were significantly (in all the three years) with the level of forward-looking disclosure. Firm age was also significantly only in the year 2008 and with insignificant in years 2009 and 2010. While, profitability (measured by earning per share) and liquidity ratio were significantly in the years 2009 and 2010, and insignificantly only in the year 2008 with the level of forward-looking disclosure. However, leverage, ownership dispersion, profitability (measured by return equity ratio) and industry type variables were found insignificantly associated with the level of forward-looking information disclosed in the annual reports for all the three years.
Download or read book The Relationship Between Auditing Expectations Gap and Voluntary Corporate Disclosure written by and published by . This book was released on 2008 with total page 375 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Integrated Reporting written by Chiara Mio and published by Springer. This book was released on 2016-08-11 with total page 336 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is a timely addition to the fast-growing international debate on Integrated Reporting, which offers a holistic view of the evolution and practice of Integrated Reporting. The book covers the determinants and consequences of Integrated Reporting, as well as examining some of the most relevant issues (particularly in the context of the United States) in the debate about Integrated Reporting.
Download or read book The Relationship Between Firm Characteristics and Mandatory Disclosure Level written by Nermeen F. Shehata and published by . This book was released on 2014 with total page 19 pages. Available in PDF, EPUB and Kindle. Book excerpt: Egypt witnessed continuous developments in accounting regulations which led to a comprehensive set of Egyptian Accounting Standards (EAS) in June 2006, to be implemented starting 2007. It is expected that complying with high quality accounting standards would result in more adequate information disclosure. This research aims to identify companies' disclosure level after compliance with the newly issued EAS, and test the relationship between firm characteristics and mandatory disclosure level in the Egyptian context. Firm characteristics have been divided into three groups: market-related, structure-related and performance related characteristics. The research used annual reports of 39 listed companies for the year ended December 2007. Findings reveal that the average mandatory disclosure level was 74%, while the maximum disclosure level was 83%. Results indicate that the firm characteristics with a positive significant relationship with disclosure level are company size, and auditor type, while the factor that had a negative relationship is liquidity.
Download or read book Corporate Social Accountability written by Dr. Deepak Gupta and published by Mittal Publications. This book was released on 1995 with total page 140 pages. Available in PDF, EPUB and Kindle. Book excerpt: Study of divergent social responsibility disclosure practices in Indian companies, both in the public as well as private sector.
Download or read book Proceedings of the Ninth International Conference on Management Science and Engineering Management written by Jiuping Xu and published by Springer. This book was released on 2015-05-20 with total page 1559 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is the Proceedings of the Ninth International Conference on Management Science and Engineering Management (ICMSEM) held from July 21-23, 2015 at Karlsruhe, Germany. The goals of the conference are to foster international research collaborations in Management Science and Engineering Management as well as to provide a forum to present current findings. These proceedings cover various areas in management science and engineering management. It focuses on the identification of management science problems in engineering and innovatively using management theory and methods to solve engineering problems effectively. It also establishes a new management theory and methods based on experience of new management issues in engineering. Readers interested in the fields of management science and engineering management will benefit from the latest cutting-edge innovations and research advances presented in these proceedings and will find new ideas and research directions. A total number of 132 papers from 15 countries are selected for the proceedings by the conference scientific committee through rigorous referee review. The selected papers in the first volume are focused on Intelligent System and Management Science covering areas of Intelligent Systems, Logistics Engineering, Information Technology and Risk Management. The selected papers in the second volume are focused on Computing and Engineering Management covering areas of Computing Methodology, Project Management, Industrial Engineering and Decision Making Systems.
Download or read book Research in Corporate and Shari ah Governance in the Muslim World written by Toseef Azid and published by Emerald Group Publishing. This book was released on 2019-05-20 with total page 456 pages. Available in PDF, EPUB and Kindle. Book excerpt: Research in Corporate and Shari'ah Governance in the Muslim World: Theory and Practice aims to address a critical disciplinary gap between Islamic theory and the practice of the corporate sector in the Muslim World. Adopting a critical approach, the book sheds light on the impact of corporate governance on the economies of the Muslim world.
