Global ETD Search
Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
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Showing 1 to 20 of 22 for “"Disclosure Quality"”.
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Private equity, disclosure quality, and audit quality
I study the influence of disclosure/audit quality on private equity funds’ investment decisions, and the relationship between private equity ownership and disclosure/audit quality. Using Preqin and FAME data, I find that PE funds are more likely to invest in firms with superior financial statement …
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Disclosure quality in capital markets from the perspective of analysts
… general public frequently advocate for higher-quality disclosure policies to reduce information asymmetry. Research and anecdotal evidence documents sizable benefits to firms that maintain high quality disclosure. This thesis explores the costs and benefits of changing disclosure quality from …
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The association between corporate governance and environmental disclosure quality: evidence from Nigerian listed companies.
Environmental disclosure quality (EDQ) refers to the transparency, accuracy and comprehensive disclosure that companies use to disclose their environmental impact. High EDQ is vital for stakeholders to examine their environmental sustainability. Corporate governance is the principles and system of …
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Ethical investment and financial sustainability among resource extraction companies in South Africa : the moderating role of disclosure quality
Dissertation submitted in fulfillment of the requirements of the degree of Master of Accounting, Durban University of Technology, Durban, South Africa, 2025.
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A More Efficient and Effective Objective Measure of Financial Disclosure Quality: Omissions of Seven Key Financial Statement Variables
… a new and simple measure of financial reporting quality. Chapter Two and Chapter Three apply this new measure to examine the association between financial reporting quality and firms' internal governance issues, such as internal control quality and a possible outcome of internal control weakness …
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An Investigation of the Effectiveness of the Division of Corporate Finance as a Monitor of Financial Reporting
… the SEC effectively comments on firms with poor disclosure quality. I utilize forward earnings response coefficients (FERC) as a measure of the market's perception of disclosure quality. I expect comment letter firms to have lower disclosure quality and thus lower FERCs. Secondly, within the …
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The Role of Market Forces and Regulation in Disclosure: Evidence from Cyber Risk Factors
… to disclose their private information and yet disclosure regulation is pervasive in practice. Using the setting of cyber risk disclosures, I speak to the debate regarding the effectiveness of both market forces and regulation in eliciting disclosure. I find that market forces (specifically, …
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Climate Change Disclosures in Family Firms
… participants raised concerns about the lack and quality of CCR disclosure. This research explores the effects of family control as an important determinant of CCR disclosure strategies. Family firms are the world’s most common form of economic organizations, dominating the global economy. The …
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Three Essays on Segment Reporting
… with a controversial provision of SFAS No. 131, Disclosures about Segments of an Enterprise and Related Information (FASB 1997). Contributing to mandatory disclosure and segment disclosure literature, this dissertation consists of three studies, exploring the management motives to disclose or …
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An analysis of the quality of environmental disclosures in the annual financial statements of selected South African companies and a suggested environmental reporting model
… of environmental information. As a result, these disclosures are often ad hoc, and objective determination of their quality is extremely difficult. Furthermore, to the writer's knowledge, no survey of environmental disclosures has been conducted in South Africa. The objectives of this dissertation …
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Three Essays on ESG: Informal Scrutiny and Regulatory Pressures in the US, India, and the UK
… concerns about greenwashing and inconsistent disclosure quality have raised questions about whether firms’ sustainability responses are substantive or symbolic. The thesis situates these issues within a governance continuum that spans three institutional contexts: reputational pressure exerted …
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Autistic Men in the Workplace: An Interpretative Phenomenological Study
… (which encompasses issues relating to disclosure, quality of relationships). It was concluded that autistic workers face a number of difficulties which they learn to cope with through coping strategies like control or avoidance. Masking difficulties through strategies which hide but do …
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Critical Evaluation of Leadership Gender Diversity as a Driver of ESG Disclosure: A Case Study of Companies Listed on the Johannesburg Stock Exchange
… and Environmental, Social, and Governance (ESG) disclosure within Johannesburg Stock Exchange (JSE) - listed companies. Motivated by the increasing global emphasis on stakeholder capitalism, the study investigates whether the presence of women on corporate boards influences the quality of ESG …
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The value relevance of goodwill and its disclosure for companies listed on the JSE
… in the accounting standards regarding the disclosure of goodwill and goodwill impairment. International Financial Reporting Standard (IFRS) 3 was implemented in March 2004 with the aim of improving the reliability of goodwill accounting, introducing a major change, namely the requirement to …
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Corporate internet reporting, firm characteristics, corporate governance and firm financial performance of Saudi listed companies
… via the internet. This type of voluntary disclosure, Corporate Internet Reporting (CIR), can improve the disclosure quality and the transparency to satisfy all users’ needs. Furthermore, corporate governance has attracted considerable global attention, especially after the collapses that …
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Does the Permanently Reinvested Earnings Assertion Influence Perceptions of Credit Risk?
… concerned with the default risk of a firm. The disclosure of PRE-related information varies substantially and the actual degree of compliance with this accounting standard has been questioned by the Securities and Exchange Commission (SEC). While firms may believe it is advantageous to obscure …
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Determinants and Consequences of Earnings Disclosure Readability
… analyst forecasts have had an impact on earnings disclosure readability over the 1997-2007 timeframe and whether firm managers are able to make negative firm financial information less transparent to the market by making negative earnings disclosures less readable. The idea that management may …
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Essays on Economic and Behavioral Consequences of CSR Reporting Regulations
… soft in the sense that most countries pass disclosure regulations that contain ‘comply-or-explain’ provisions. This dissertation contains three distinct studies that collectively examine economic and behavioral consequences of CSR reporting regulations. Study One surveys a large empirical …
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The quality of environmental KPIs disclosure in ESG reporting for SMEs in Hong Kong
… the environmental KPIs which are mandatory for disclosure. 138 SMEs were proportionately selected by stratified sampling method based on the HKEx’s 11 categories of industries. It was found that the general disclosure quality was low at score 1.98while the complete disclosure is score 3. KPI 2.3 …
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Essays on Green Finance
… <p><strong>Chapter 3: The Effect of ESG Disclosure on Corporate Investment Efficiency</strong></p> <p>This paper examines the effects of environmental, social and governance (ESG) disclosure on investment efficiency, using the adoption of Directive 2014/95/EU as a quasi-natural shock on …
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