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 8 of 8 for “"Quality of disclosure"”.
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The quality of disclosure and governance and their effect on litigation risk
… examines the relationship between three sets of variables: corporate governance and monitoring, the quality of disclosure in annual reports and securities class action litigation. In the first section, I present a game-theoretic model in which shareholders select from ex ante monitoring or ex …
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Social and environmental disclosures: a comparative analysis of listed Nigerian and UK oil and gas companies
Exploration, production and marketing of oil and gas by listed Nigerian oil and gas companies are fraught with lots of negative social and environmental impacts. Corporate social disclosure is a medium employed by corporations to communicate their impacts and commitments to the society and …
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Ownership Structure and Characteristics of Earnings
… assumed to be associated with the quality of reported earnings. I provide evidence that the absolute value of discretionary accruals, the standard deviation of residuals from the Dechow-Dichev model, and earnings smoothing ratio are increasing in managerial ownership and the …
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The value relevance of goodwill and its disclosure for companies listed on the JSE
The value relevance of goodwill is a topic of ongoing discussion in accounting, because of the nature of this intangible asset, and changes in the accounting standards regarding the disclosure of goodwill and goodwill impairment. International Financial Reporting Standard (IFRS) 3 was implemented …
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The influence of corporate disclosure on investor confidence in Thai listed companies
The thesis is a study of corporate disclosure and stock market liquidity in Thailand. It uses a two-phase exploratory design in which the results from the qualitative method phase of the study are used to inform the quantitative method phase. The qualitative phase of the study aims to gain an …
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The determinants and consequences of corporate social responsibility disclosure : the case of Jordan
… investigating the determinants and consequences of Corporate Social Responsibility Disclosure (CSRD) in Jordan. The study examines factors that influences CSR disclosure extent and quality, such as corporate characteristics (size, gearing, firm’s age, and industry type), corporate governance …
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Users’ perceptions of the drivers for corporate sustainability disclosures made by Chinese listed companies
… prosperity, but also a significant degree of concern about corporate sustainability. As a vehicle of communication to society, corporate sustainability disclosures (CSD) are considered the most effective and efficient, facilitating the empowerment and acknowledgement of stakeholders in the …