Disclosure Quality
Product market competition, board structure, and disclosure quality
... on disclosure quality ...and disclosure quality remains unclear, we test the following non-directional hypothesis (stated in the null form): ...
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Disclosure Quality and Firm's Characteristics: Evidence from Iran
... between disclosure quality and stock returns in the ...for disclosure quality and test whether such a factor is useful in explaining the time-series variation of UK stock ...the ...
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Disclosure Quality and Corporate Governance: Evidence from the French Stock Market.
... Following recent financial scandals, corporate governance has drawn the attention of regulators and policy makers (NRE act, Bouton report (2002), LSF act…). On one hand, the LSF act, similar to the Sarbanes-Oxley act in ...
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Disclosure Quality and Corporate Governance: Evidence from Iran
... the disclosure of the information, the investors deal with informational ...information disclosure is indicated in the corporate governance which includes monitoring and the procedures to make sure that not ...
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Determinants of Disclosure Quality: Empirical Evidence from Iran
... more quality and more information was needed and has been resulted in more demand regarding more transparency, informativeness and reporting concerning corporations(Mashayekhi, ...More disclosure and ...
17
Disclosure quality and corporate governance: Evidence from the French Stock Market
... measure disclosure quality using the annual report prices of AGEFI and ...good disclosure quality and those who have poor disclosure ...poor disclosure quality are ...
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Accounting quality under IFRS: Essays on value relevance, earnings management and disclosure quality
... the quality of disclosures, researchers have used various proxies such as self- constructed disclosure indices, external disclosure ratings or disclosure scores from annu- al report ’beauty ...
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Study on Environmental Disclosure Quality and Cost of Equity Capital
... the quality of a firm’s environmental disclosure and cost of equity capital based on the sample of chemical listed ...environmental disclosure quality using a disclosure index ...
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Seniority and Information Disclosure Quality——Evidence from China
... Based on the classical research framework of agency problem, I examine the effect of “Seniority” on the quality of information disclosure. Seniority is a kind of informal institution which is highly ...
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Disclosure Quality, Corporate Governance Mechanisms and Firm Value
... between disclosure quality and corporate governance ...Secondly, disclosure quality is not considered as endogenous variable in similar studies ...of quality score shows a significant F ...
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Examining the effect of auditing quality on nonfinancial information disclosure quality
... Nonfinancial disclosure means the presentation of all qualitative and quantitative nonfinancial information issued through the descriptive notes with financial statements and directors‟ board ...
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The Information-Leveling Role of Voluntary Disclosure Quality in Facilitating Investment Efficiency
... voluntary disclosure quality plays an information-leveling role in facilitating investment ...voluntary disclosure quality as the (inverse) standard deviation of managers’ prior earnings ...
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Disclosure Quality and its Impact on Financial Reporting Quality, Audit Quality, and Investors’ Perceptions of the Quality of Financial Reporting: A Literature Review
... the quality of voluntary ...and disclosure quality and the size of both audit firms and audit ...of disclosure quality were found to be associated with large audit firms ...
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Disclosure quality and stock returns in the UK
... of disclosure quality developed in Hussainey et ...their disclosure scores for a large sample of UK annual reports automatically by using QSR N6 ...of disclosure quality is the number ...
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The determinants and use of risk disclosure quality: Evidence from an emerging market
... risk disclosure practices from the perspective of ...risk disclosure and ...risk disclosure quality, whereas previous studies have shown a positive relationship (Cheng et ...
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Disclosure Quality, Cost of Capital, and Investors’ Welfare
... that disclosure quality improves investors’ welfare by reducing cost of capital could fail in two ...does disclosure quality monotonically reduce cost of capital in the presence of the ...
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The Effect of Corporate Governance and Audit Quality on Disclosure Quality: Evidence from Tehran Stock Exchange
... information quality and transparency of accounting standards or disclosure system are used jointly and alternatively, it is very difficult to provide a clear and accurate definition of quality or ...
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Determinants and impacts of risk disclosure quality: evidence from China
... risk disclosure, the quality of risk reporting by financial firms continues to be empirically debatable (Wang et ...risk disclosure (Elshandidy and Shrives, ...risk disclosure to decrease ...
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Governance disclosure quality and market valuation of firms
... the quality of expla- nations provided by companies and its association with the market valuation of ...good quality explanations is positively associated with the market value (Tobin's Q) of firms in the ...
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Determinants of Quality Accounting Information Disclosure
... output, disclosure quality had a positive relationship with size, institutional ownership, performance and earnings per share while firm leverage had a negative relationship with disclosure ...of ...
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