Download or read book Theories and Determinants of Voluntary Disclosure written by Nermeen F. Shehata and published by . This book was released on 2014 with total page 9 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper aims to discuss the theoretical aspects of voluntary disclosure in terms of its role in the economy, the theories that are usually used through the literature to explain voluntary disclosure, its determinants, and the common sources of voluntary information disclosure. Theories related to voluntary disclosure that are commonly used through the literature include agency theory, signalling theory, capital need theory, and legitimacy theory. Determinants of voluntary disclosure fall into motivations and constraints. Finally, different sources of voluntary information disclosure are addressed clarifying why the annual reports are the most preferred source of information. The paper provides a snapshot to different parties interested in voluntary disclosure including academics and practitioners. Academics would use this paper while designing empirical voluntary disclosure research. Practitioners could probably better understand companies' behaviours towards increased or decreased voluntary information disclosure.

Download or read book Determinants of Voluntary Disclosure of Segment Information written by Michael J. Aitken and published by . This book was released on 1996 with total page 29 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Determinants of Voluntary Disclosure written by Hazim Qassim Alrawashdeh and published by . This book was released on 2010 with total page 48 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Determinants of Voluntary Disclosure in the Banking Sector written by Madan Lal Bhasin and published by . This book was released on 2015 with total page 12 pages. Available in PDF, EPUB and Kindle. Book excerpt: This study investigates the extent and determinants of total voluntary disclosure and disclosure categories in financial and non-financial reports of banking companies listed on the Kazakhstan Stock Exchange. In particular, we examine the association between voluntary disclosure and governance factors, such as board size and board composition. We also examine how bank size and age explain variation in voluntary disclosure index. The empirical results suggest that the number of outside directors has the most significantly positive impact on disclosure score. Increase in bank size also leads to higher degree of voluntary reporting. However, the findings provide evidence that voluntary reporting does not improve over time.

Download or read book Determinants for the Extent of Voluntary Disclosure and Firm Performance in Egypt written by and published by . This book was released on 2019 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Corporate Science and Voluntary Disclosure written by Markus Simeth and published by . This book was released on 2013 with total page 112 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Determinants of Quality of Corporate Voluntary Disclosure in Emerging Countries written by Majedh M. Alasiry and published by . This book was released on 2017 with total page 202 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Determinants of Voluntary Disclosure of Sales by Small Private Companies written by Stefanie Ceustermans and published by . This book was released on 2013 with total page 25 pages. Available in PDF, EPUB and Kindle. Book excerpt: The purpose of this paper is to provide generalizable evidence on the determinants influencing the voluntary disclosure of sales in the abbreviated financial statements of small private companies. We estimate our model separately for micro-entities and non-micro small companies. The existing literature examining voluntary disclosure behavior does so mainly in a context of capital markets, leaving voluntary disclosure incentives of small and private companies largely unexplored. As we observe that many small private companies in Belgium disclose more financial information than required, understanding the benefits associated with higher disclosure levels is important. We empirically show on a sample of 243,633 small companies, which includes 163,686 micro-entities, that small private companies have incentives to disclose financially sensitive information on a voluntary basis.

Download or read book Managing Risk to Enhance Stakeholder Value written by and published by . This book was released on 2002 with total page 86 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Determinants of Quality of Corporate Voluntary Disclosure in Emerging Countries written by Majedh Al-Asiry and published by . This book was released on 2017 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Determinants of Voluntary Disclosure of Financial Information On the Internet by Brazilian Firms written by Wesley Mendes-Da-Silva and published by . This book was released on 2014 with total page 28 pages. Available in PDF, EPUB and Kindle. Book excerpt: Disclosure transparency is one of the pillars of good corporate governance. Moreover, the digital age has produced a dramatic shift in the corporate communication paradigm. As a result, companies increasingly use the Internet as an investor relations medium and a vehicle to disseminate financial information to capital markets. This paper examines the determinants of voluntary disclosure of financial information on the Internet by Brazilian firms. Cross-sectional analyses based on 291 non-financial companies listed on the Sao Paulo Stock Exchange in 2002 suggest that firm size and lower annual stock returns are associated with higher levels of voluntary financial information disclosure on corporate websites. These results are consistent with the notion that Brazilian firms (1) under public scrutiny or (2) that are performing poorly are more likely to disclose financial information on corporate websites.

Download or read book Voluntary Disclosure Incentives written by Partha Sengupta and published by . This book was released on 1995 with total page 216 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Determinants of the voluntary disclosure of employee information in annual reports an application of stakeholder theory written by Tamara Zunker and published by . This book was released on 2011 with total page 400 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper seeks to examine why Australian publicly listed companies voluntarily disclose employee-related information in their annual report.

Download or read book Determinants of Voluntary Disclosure of Executive Compensation Practices by Boards of Directors written by Indrarini Laksmana and published by . This book was released on 2004 with total page 130 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Determinants of Voluntary Disclosure by Shariah Approved Companies written by Shazila Zakaria and published by . This book was released on 2012 with total page 56 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Determinants of Corporate Voluntary Disclosure in Brazil written by Fernando D.R Murcia and published by . This book was released on 2010 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The central objective of this paper is to identify the factors that explain the level of voluntary disclosure of Brazilian public companies. The theory underpinning this work is the Discretionary-based Disclosure (Verrecchia, 2001). Sample is composed by the top 100 largest non-financial public companies listed in Bovespa. Information has been gathered from Financial Statements for the years ended in 2006, 2007 and 2008 with the use of content analysis. For these, a disclosure framework based on 27 studies has been elaborated. This framework contains a total of 92 voluntary items, divided in two dimensions: economic (43), social-environmental (49). Based on the existing literature, a total of 12 hypotheses have been elaborated and tested using a panel data approach. We have also analyzed the association between voluntary disclosure and company's sector, which has been confirmed by the Chi-square test at a significance level of 1%. Correspondence Analysis, by means of the perceptual map, has evidenced that (i) retail sector is associated with a 'bad' level of disclosure and (ii) electric sector is associated with a 'good' and 'great' level of voluntary disclosure. Panel data analysis has evidence that: (i) 'Sector' and 'Origin of Control' are statically significant in all three models tested: economic, social-environmental, and total; (ii) 'Profitability' is relevant in the economic model and in the total model; (iii) Tobin's Q is relevant in the social-environmental model and in the total disclosure model, (iv) 'Leverage' and 'Auditing Firm' are relevant, only, in the economic disclosure model; (v) 'Size', 'Governance', 'Stock Issuing', 'Growth Opportunities' and 'Concentration of Control' are not statistically significant in any of the three models of disclosure.

Download or read book Determinants of Voluntary Disclosure written by Lianny Forte and published by . This book was released on 2016 with total page 15 pages. Available in PDF, EPUB and Kindle. Book excerpt: Disclosure theory assumes the wide availability of information to users, increasing the level of corporate transparency and reducing information asymmetry common to the business environment. This research aims to investigate the factors influencing the level of voluntary disclosure by companies in the Brazilian banking sector. Corporate reputation (REP), firm size (TAM), performance (DES), and internationalization (ADR) were the variables used as factors influencing the level of disclosure. The sample was composed of the 100 largest Brazilian banks in relation to total assets in 2012. The methodology technique used multiple linear regression. The evidence revealed that the corporate reputation and the size of the companies had a significant and positive relationship with the level of voluntary disclosure. In this sense, the larger the company and higher the standard of corporate reputation, the higher the level of corporate disclosure. Performance and internationalization were not statistically significant.