The effect of exogenous information on voluntary disclosure and market quality
Sign Up to like & getrecommendations! Published in 2020 at "Journal of Financial Economics"
DOI: 10.1016/j.jfineco.2020.04.018
Abstract: Abstract We analyze a model in which information may be voluntarily disclosed by a firm and/or by a third party, e.g., financial analysts. Due to its strategic nature, corporate voluntary disclosure is qualitatively different from… read more here.
Keywords: market quality; disclosure; voluntary disclosure; information ... See more keywords
Voluntary disclosure with evolving news
Sign Up to like & getrecommendations! Published in 2020 at "Journal of Financial Economics"
DOI: 10.1016/j.jfineco.2020.11.004
Abstract: Abstract We study a dynamic voluntary disclosure setting where the manager’s information and the firm’s value evolve over time. The manager is not limited in her disclosure opportunities, but disclosure is costly. The results show… read more here.
Keywords: disclosure; voluntary disclosure; manager; evolving news ... See more keywords
Voluntary disclosure and corporate governance: empirical evidence from Kuwait
Sign Up to like & getrecommendations! Published in 2017 at "International Journal of Law and Management"
DOI: 10.1108/ijlma-10-2015-0052
Abstract: Purpose The purpose of this paper is to assess and analyse the level of voluntary disclosure practices in the annual reports of Kuwait Stock Exchange (KSE) listed firms and explore the association between corporate governance… read more here.
Keywords: voluntary disclosure; disclosure practices; governance mechanisms; disclosure ... See more keywords
Ownership structure and voluntary disclosure: A synthesis of empirical studies
Sign Up to like & getrecommendations! Published in 2017 at "Australian Journal of Management"
DOI: 10.1177/0312896216641475
Abstract: In this article, we meta-analyse 69 empirical studies assessing the association between corporate voluntary disclosure and ownership concentration and types, and how institutional characteristics and research design moderate these relationships. Our overall analyses show that… read more here.
Keywords: voluntary disclosure; empirical studies; effect; ownership ... See more keywords
Corporate Governance and Voluntary Disclosure: A Synthesis of Empirical Studies
Sign Up to like & getrecommendations! Published in 2020 at "Business Perspectives and Research"
DOI: 10.1177/2278533719886998
Abstract: Abstract Voluntary disclosure (VD) is considered potentially important for efficient functioning of the capital market as it communicates firms’ performance and governance to shareholders and potential investors, which boost their confidence. This article attempts to… read more here.
Keywords: voluntary disclosure; empirical studies; corporate governance; governance ... See more keywords
EFFECTS OF IFRS, ANALYSTS AND ADR ON VOLUNTARY DISCLOSURE OF BRAZILIAN PUBLIC COMPANIES
Sign Up to like & getrecommendations! Published in 2017 at "Journal of International Accounting Research"
DOI: 10.2308/jiar-51649
Abstract: ABSTRACT: This study examines the effects of the interactions among IFRS adoption, analyst coverage, and cross-listings in the U.S. on the voluntary disclosure of Brazilian public companies. We document a significant positive shift on voluntary… read more here.
Keywords: voluntary disclosure; public companies; disclosure; adoption ... See more keywords
Industry Competition, Corporate Governance, and Voluntary Disclosure of Greenhouse Gas Emissions Information: Evidence from South Korea
Sign Up to like & getrecommendations! Published in 2022 at "International Journal of Environmental Research and Public Health"
DOI: 10.3390/ijerph192316272
Abstract: This study investigates the relationship between industry competition and managers’ voluntary disclosure policies and examined how the corporate governance structure affects this relationship in South Korean companies. The fiercer the competition within the industry to… read more here.
Keywords: governance; competition; voluntary disclosure; industry ... See more keywords
Voluntary Disclosure of GRI and CSR Environmental Criteria in Colombian Companies
Sign Up to like & getrecommendations! Published in 2021 at "Sustainability"
DOI: 10.3390/su13105405
Abstract: The study analysed the asymmetry in the disclosure of environmental criteria of the Global Reporting Initiative (GRI) standard based on financial and non-financial information in 37 companies in 19 sub-sectors of the Colombian economy that… read more here.
Keywords: disclosure; voluntary disclosure; csr; gri ... See more keywords
CEO Overconfidence and Voluntary Disclosure of Greenhouse Gas Emissions: With a Focus on the Role of Corporate Governance
Sign Up to like & getrecommendations! Published in 2021 at "Sustainability"
DOI: 10.3390/su13116054
Abstract: The purpose of this study is to investigate the relationship between overconfident CEOs, voluntary disclosure of greenhouse gas emissions and firm value, and whether corporate (internal and external) governance affects this association. Using logistic regression… read more here.
Keywords: greenhouse gas; voluntary disclosure; disclosure greenhouse; governance ... See more keywords
Voluntary Disclosure of Carbon Emissions and Sustainable Existence of Firms: With a Focus on Human Resources of Internal Control System
Sign Up to like & getrecommendations! Published in 2021 at "Sustainability"
DOI: 10.3390/su13179955
Abstract: The purpose of this study is to examine the relationship between the voluntary disclosure of carbon emissions and firm value. In addition, we examine whether the human resources of the internal control system affect the… read more here.
Keywords: carbon emissions; voluntary disclosure; disclosure carbon; disclosure ... See more keywords