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.
Results
Showing 1 to 20 of 45 for “"Voluntary Disclosure"”.
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Voluntary disclosure of intellectual capital in Chinese (mainland) companies
… and determinants of intellectual capital (IC) disclosure in Chinese companies in order to obtain a comprehensive understanding with regard to the current status of IC disclosure in China, and further to provide some recommendations for IC reporting guidelines. A mixed methods approach, …
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Shareholder litigation and the information content of management voluntary disclosure
… I study the information content of managers’ voluntary disclosures in a shareholder litigation environment. I model the litigation mechanism in which the legal liability is based on the actual damages shareholders incur from buying a stock at an inflated price. I find that the optimal …
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Voluntary disclosure as a response to low accounting quality : evidence from quarterly conference calls
Thesis (Ph. D.)--Massachusetts Institute of Technology, Sloan School of Management, 1997.
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Voluntary disclosure of corporate strategy: determinants and outcomes. An empirical study into the risks and payoffs of communicating corporate strategy
… determinants and organisational outcomes of voluntary disclosure of corporate strategy. Stakeholder theory and agency theory help to understand whether companies serve their interest to engage with stakeholders and overcome information asymmetries. I connect these theories and propose a …
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Effect of litigation risk on management forecasts
I examine the link between changes in the disclosure behavior of firms and changes in ex ante litigation risk as proxied by changes in the firms' director and officer insurance premiums. I find evidence that there is a negative link between the voluntary disclosure of bad news and ex ante …
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Faktor-faktor yang mempengaruhi pengungkapan sukarela bank syariah di Indonesia
… leverage and efficiency of the extensive voluntary disclosure the annual report of Islamic banking at Indonesia Bank in the period 2012-2011. This study uses secondary data of financial statements and annual reports of Islamic banking that published by the Indonesian Bank for the years …
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The impact of political connectedness on corporate governance disclosure : empirical evidence from Pakistan
… influences the corporate governance disclosure practices of listed companies. The research also explores the process of preparation of annual reports and seeks explanations on decision making, regarding the level and nature of corporate governance disclosure. This research uses annual …
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Three Essays on Anti-Corruption Legislation and Reform
… manner how the instrument of a voluntary disclosure program can be applied strategically to break the pact of silence between a bribe-taker and a bribe-giver and to simultaneously further opportunism. It is shown that a bribe-taker should be penalized less for taking bribes and …
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Does Corporate Governance Influence Misstatement Disclosure Timeliness?
… between corporate governance and firm disclosure for firms in crisis, specifically firms in violation of GAAP, may differ from the relationship demonstrated in prior literature between governance and voluntary disclosure. An emerging stream of disclosure literature assumes that the …
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Assurance of CSR Reports and Its Association With CSR Disclosure and Company Financial and Sustainability Performance.
… size and leverage are associated with the CSR disclosures, the decision to assure, and assurance quality. Given the wide variety of disclosures, this study also gives some support to voluntary disclosure theory. Using voluntary disclosure theory, a company with superior performance will prepare …
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CEO Extraversion and Management Earnings Forecasts
… with two industry-level determinants of voluntary disclosure in management earnings forecasting decisions. I find that extraverted CEOs are more likely to issue earnings forecasts. In addition, extraverted CEOs issue less upward biased forecasts and are less likely to miss their own …
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The Extent and determinants of greenhouse gas reporting in the United Kingdom.
… the extent and determinants of greenhouse gas voluntary disclosures by FTSE350 United Kingdom (UK) listed companies from both theory and practitioners’ views. In accomplishing the aim, the study has the following objectives: (1) to analyse the extent of voluntary disclosure of GHG information …
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CAUSES AND CONSEQUENCES OF SUPPLY CHAIN TRANSPARENCY: EVIDENCE FROM SUPPLIER IDENTITY DISCLOSURE.
… costs are important determinants in a firm’s voluntary disclosure choices regarding the identity of suppliers. Further analyses reveal that both shareholders and financial intermediaries find supplier identity disclosures useful. I find that shareholder response to supply chain risk events is …
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Voluntary climate change disclosure in South Africa
… still being largely unregulated and carbon disclosure not being mandatory, many companies in South Africa have voluntarily decided to reduce emissions and make disclosures to the Carbon Disclosure Project (CDP). Institutional, socio-political and economic voluntary disclosure theories all …
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The Impact of Unions on Information Asymmetry
… the negative association between union power and voluntary disclosure. Using a sample of company observations for fiscal years 2008 through 2010, I examine the effect of company-specific measures of employee unionization on market-based measures of information asymmetry (proxied for by insider …
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Factors Affecting Internet Corporate Reporting (ICR) Adoption and Practices in Jordan
… in explaining different ICR practices as a voluntary disclosure channel. The theoretical foundation of this study, on the other hand, integrates several disclosure frameworks with innovation diffusion theories. The resulting framework involves dimensions of technology, management, …
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Essays on Corporate Governance
… test whether family control influences corporate disclosure. After an exogenous decrease in the information environment, we find that family firms provide greater, more informative, and more rapidly produced disclosures than their nonfamily peer firms. Family control increases the likelihood of …
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The Hidden Value of Employee Pay Disclosures Evidenced through Cost of Capital
Voluntary disclosure theory suggests a firm increasing its disclosures should lower the information asymmetry component of its cost of capital. Empirical results on specific disclosures are mixed though, as individual disclosures may not provide enough value to investors in disclosure rich …
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