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 21 for “"Financial disclosure"”.
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Corporate Financial Disclosure in an Emerging Capital Market: Evidence from Kuwait
The importance of disclosure in corporate annual reports has increased over the past couple of decades (Beattie and Pratt, 2002). This increase has been attributed in part to growth in the knowledge economy (Beattie and Pratt, 2002; Beattie, 2012). Disclosure is now accepted as an essential …
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Financial disclosure practices in developing countries: evidence from the Libyan banking sector
… (i) perceptions regarding: and (ii) the nature financial disclosure practices in Libyan banks' reports. As regards the former. the focus was placed on both preparers and users of the documents. In terms of the latter. the level of disclosure is examined and its relationship with certain …
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A study of company characteristics associated with financial disclosure practices in India
… firms characteristics associated with aggregate financial disclosure practices of listed Indian manufacturing and trading companies for the financial year 1999-2000. Eight research hypothesis were developed. It is hypothesised that firm size, size of the audit firm, leverage, multinational …
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A More Efficient and Effective Objective Measure of Financial Disclosure Quality: Omissions of Seven Key Financial Statement Variables
… Chapter One proposes 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 …
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Exploring the aggregate, mandatory and voluntary financial disclosure behaviour under a new regulatory environment : the case of Jordan
The scope of the study is to investigate the disclosure behaviour in Jordan after important changes in the economic and accounting regulations. The Securities Law No. 23 in 1997 was a significant turning point for the Jordanian Capital Market (JCM). The Law restructured JCM and imposed new …
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A comparative study of the accounting systems of five countries in East and Southeast Asia
… that upgrade quality of accountants and improve financial disclosure by businesses exist. The demand for accountants exceeds their supply throughout the five countries. The accounting profession is prosperous and thriving. Although the five accounting systems still exhibit some differences in …
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Essays on ESG Disclosure Policies
… adopted worldwide as countries implement non-financial disclosure policies to address climate-related risks. This dissertation comprises two chapters, each examining climate mitigation policies in China and drawing comparisons with international practices to identify effective strategies and …
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The effect of political finance on corruption risk in Colombia
… focusing on donations, small donations, and financial disclosure. To that end, I seized publicly disclosed contribution-level data from the 2015 municipal elections and a novel index of institutionalized public procurement corruption risks based upon contract-level data from the near …
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Creating a Fog: Can Plain English Be Used to Mislead Investors?
… Yet the complexity of the text used in the financial disclosure is also relevant in evaluating readability and sentiment. Experimental results in this dissertation thesis show that a change in annual report complexity is associated with a change in the probability that a subject will …
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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 shifting sands of transparency: Sustainability reporting in New Zealand
… and react to stakeholders’ expectations for non-financial disclosure, and the factors that may have caused the current lack of sustainability reporting in this country. It also looks critically into the relative power of shareholders and other stakeholders to influence the publication of …
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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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Essays on the effect of exogenous factors on price momentum profit
… exogenous factors such as industry structure, financial report tone and terrorism which have strong impact on price momentum profit. We believe that the intrinsic value which originates from the time varying characteristic is not the only source of “winner minus loser” excess return. The …
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Corporate Internet reporting in Egypt : practices and perceptions
… Internet Reporting (CIR) practices amongst non-financial companies listed on the Egyptian Exchange (EGX), and explore the perceptions of both users and preparers of corporate information concerning this phenomenon in Egypt. The investigation involves: (i) a disclosure index analysis of CIR …
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The impact of IFRS 8 on segmental reporting by Jordanian Listed Companies: an analysis of disclosure practices and some stakeholders’ perceptions
… Standards Board (IASB) issued International Financial Reporting Standard No. 8 (IFRS 8) “Operating Segments” in November 2006 as a part of its convergence programme with the Financial Accounting Standards Board (FASB); the new standard became effective for periods beginning on or after …
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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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User Perceptions of CSR Disclosure Credibility with Reasonable, Limited and Hybrid Assurances
… on their Corporate Social Responsibility (CSR) disclosures for various reasons, including to enhance the credibility of such disclosures or to enhance the reliability of management's CSR report. However, there are multiple levels of assurance available for CSR disclosures. The forthcoming …
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Formulation of weighted disclosure indices and its application in evaluating accounting disclosure and financial performance of listed firms
… The purpose was to formulate two novel weighted disclosure indices for evaluating accounting disclosure in financial statements, and apply them in a multivariate regression analysis together with agency costs and economic value-added metric, to study listed firms on the Johannesburg Stock …
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