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 16 of 16 for “"Voluntary disclosures"”.
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Corporate voluntary disclosures of pre-decision information
… consists of two essays in the area of corporate voluntary disclosure of predecision information. The first essay entitled, "Disclosure Choice in a Duopoly", focusses on the phenomenon of partial disclosure, where the manager of the firm discloses selected signals and withholds the rest. The …
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The carbon disclosure project, an evolution in international environmental corporate governance : motivations and determinants of market response to voluntary disclosures
… equity market's response to the environmental disclosures being made were used to test these hypotheses. Support was found for shareholder activism, low cost publicity, and litigation risk. However, the equity market's response was not found to be statistically significant.
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Value relevance of information in high-tech industries in Australia: financial and non-financial
… data: earnings, book value and intangible asset disclosures. Value relevance was examined by partially replicating and modifying Ohlson's (1995) Value Relevance Model, by incorporating quantified voluntary disclosures of intangible assets.
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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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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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Disclosure through multiple disclosure channels
… firm stock price. I examine two channels of voluntary disclosures: the voluntary portions of SEC filings and firm websites. Investors appear to react differently to these channels, as SEC filings are likely to be more costly for investors to process (in terms of both acquisition and cognitive …
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Essays on financial reporting quality and auditor attributes
… specialisation is associated with the quality of voluntary non-GAAP earnings disclosures. Industry-specialist auditors are expected to influence the measurement and reporting of non-GAAP earnings due to their greater understanding of industry-specific accounting issues. More generally, the role of …
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Are voluntary internal controls-related audit report disclosures informative in IPOs?
… risk concerns, these voluntarily audit report disclosures are likely informative as to the quality of internal controls. Using a sample of IPOs completed on United States equity exchanges from 2005 through 2014, I predict and find that the above-mentioned voluntary internal controls-related …
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Corporate Governance or Corporate Governments? Voluntary Firm Practices on Paths to Regulation
… that explain a regulatory paradox: how voluntary firm practice contributes to formal regulation. Regulation is considered having legal, political, and economic characteristics, but it is also an inherently social process. The recommendation, adoption, and spread of both firm practices …
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Forward looking information disclosures, earnings management practices, and "the CEO's" personal characteristcs: the case of Jordan
… on the level of FLID as a proxy for voluntary disclosures and EM practices, in the context of a developing country.
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Analysis of energy use and carbon emissions from automobile manufacturing
… emissions reported by automobile companies in voluntary disclosures to the Carbon Disclosure Project (CDP), and in their sustainability reports. A model of a typical global vehicle assembly plant is created by using data published in literature. We find a good fit of this data with the CDP …
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The Effects of Human Capital and Voluntary Human Capital Disclosures on Investors' Decision-Making and Assessments of Firm Value
… investigates the usefulness and importance of voluntary human capital disclosures. The 2 X 2 X 2 experiment manipulates firm financial performance, non-GAAP voluntary disclosures, and disclosure attestation to identify the extent to which human capital disclosures influence investor …
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Equity options trading and non-GAAP earnings disclosure
Submission published under a 24 month embargo labeled 'U of I Access', the embargo will last until 2027-05-01
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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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Exploring the aggregate, mandatory and voluntary financial disclosure behaviour under a new regulatory environment : the case of Jordan
… evaluate the extent of aggregate, mandatory and voluntary disclosure practices for Jordanian companies listed in Amman Stock Exchange (ASE).2- To examine the relationship between the aggregate disclosure (mandatory and voluntary) and a number of company characteristics (financial and …