Disclosure quality under Integrated Reporting: A value relevance approach
Sign Up to like & getrecommendations! Published in 2019 at "Journal of Cleaner Production"
DOI: 10.1016/j.jclepro.2019.02.155
Abstract: Abstract In response to the growing information needs of stakeholders, the Integrated Report (IR) has been proposed to enhance overall transparency by merging traditional reporting and corporate social responsibility. Despite the wide debate on IR,… read more here.
Keywords: value relevance; value; disclosure quality;
Corporate disclosure quality and institutional investors' holdings during market downturns
Sign Up to like & getrecommendations! Published in 2020 at "Journal of Corporate Finance"
DOI: 10.1016/j.jcorpfin.2019.101523
Abstract: Abstract We examine institutional investors' responses to corporate disclosure quality conditional on market states. Transient institutions react more positively to corporate disclosure quality during market downturns than during normal market periods, as better disclosure practices… read more here.
Keywords: disclosure; corporate disclosure; market downturns; market ... See more keywords
Evaluation and Effect of Carbon Disclosure Quality in China: Based on the Perspective of Investor Protection
Sign Up to like & getrecommendations! Published in 2019 at "Emerging Markets Finance and Trade"
DOI: 10.1080/1540496x.2019.1680539
Abstract: ABSTRACT To evaluate the carbon disclosure quality of China’s Shenzhen-Shanghai listed companies and its impact on investor protection, this paper constructs an evaluation index framework for carbon disclosure quality. The content analysis and principal component… read more here.
Keywords: protection; carbon disclosure; carbon; disclosure quality ... See more keywords
The multi-faceted dimensions for the disclosure quality of non-financial information in revising directive 2014/95/EU
Sign Up to like & getrecommendations! Published in 2021 at "Journal of Applied Accounting Research"
DOI: 10.1108/jaar-04-2021-0118
Abstract: PurposeThe aim of this paper is to provide the state of the art in the academic and professional debate on the disclosure quality of NFI. This analysis is driven by the need to feature the… read more here.
Keywords: disclosure; quality; quality non; non financial ... See more keywords
Financial disclosure quality and sustainability disclosure quality. A case in China
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DOI: 10.1371/journal.pone.0250884
Abstract: This paper empirically examines whether there is an association between financial reporting disclosure quality and sustainability disclosure quality of the top 100 socially reputed Chinese listed firms. The paper computed financial disclosure quality by empirically… read more here.
Keywords: quality; disclosure quality; disclosure; sustainability disclosure ... See more keywords
ASEAN Countries CG Disclosure Practices: A Comparative Analysis of One-Tier and Two-Tier Board Structures
Sign Up to like & getrecommendations! Published in 2020 at "International Journal of Business Governance and Ethics"
DOI: 10.1504/ijbge.2020.10027493
Abstract: Study focal point is to access the influence of CEO characteristics and audit quality on disclosure quality in the comparison between one-tier and two-tier board structures. Tobit regression model with the random effect is used… read more here.
Keywords: quality; disclosure quality; disclosure; two tier ... See more keywords
Business Strategy and Environmental Information Disclosure Quality: Empirical Evidence from Chinese Heavy Pollution Listed Firms
Sign Up to like & getrecommendations! Published in 2022 at "International Journal of Environmental Research and Public Health"
DOI: 10.3390/ijerph19148325
Abstract: Using the data of listed firms in China’s A-share heavy pollution industry between 2008 and 2020, based on organizational theory, this study examines the impact of prospector-type firms and defender-type firms on environmental information disclosure… read more here.
Keywords: disclosure quality; environmental information; information disclosure;