TOWARDS A THEORY OF CORPORATE DISCLOSURE
The General Tenets of Positive Accounting Theory Towards Accounting Practice and Disclosure in Corporate Organizations in Nigeria
... profit corporate failures, financial crises and economic scandals which have emphasized the importance of transparency and the need for strong corporate governance and disclosures (Linsley &Shrives, 2005; ...
11
On dimensions in corporate disclosure studies
... around corporate disclosure beyond Agency ...in corporate disclosure in the context of alternative and probably multi- theoretical ...agency theory. We therefore encourage future ...
9
Disclosing Corporate Disclosure Policies
... on Disclosure, 32 ...Mandatory Corporate Disclosure System, 9 ...mandatory disclosure as (1) preventing issuers from concealing or misrepresenting information material to investment decisions; ...
52
Corporate Disclosure and Market Failure
... ῎ ῑΐ ῏ !g῎ῐ6 ῍ 7 ῎ t=uvw ῏ῌ ῎ῐ6 ῐ ΐ $ ῍ 7 ῎ xyvw ῏ῌ ῎ῐ 6 ῑ $ ῍ 7 ῎ yvwkz{vw ῏῍ ^=uT8 ῌ |* =u'}I ῌ hi~῍ῑ6 ῎ d ῏ 7D ῌ hi~῍῏6Sv S ῍ ῍ῑ U.S.C. ῒῒ ΐ m ῎ a ῏ & ΐ o ῎ d ῏ . ῌ ^=u
῍ῐῐ A S=u8 ῌ <JKD \I ῍ ...
46
Theoretical Framework for Corporate Disclosure Research
... a corporate disclosure ...a theory and its relationship with research is discussed in light of both quantitative and qualitative methods of research and their contribution to theory are ...to ...
14
TO TELL OR NOT TO TELL: The Value of Corporate Disclosure
... overall disclosure quality and the interest rate on private debt ...banking theory, which postulates that banks possess superior monitoring skills and thus act as “delegated monitors” on behalf of their ...
29
Corporate social responsibility disclosure through Sharia Enterprise Theory
... responsibility towards Allah SWT, fellow human beings, and nature can make things more useful and bring good to all parties who are stakeholders of the ...the disclosure of corporate social ...
9
The Effects of Corporate Governance Structure and Firm Characteristic Towards Environmental Disclosure
... provide disclosure of the wider ...environmental disclosure. This result support the agency theory which states that the modern economic like nowaday, many companies split between management and ...
11
The Moderating Effect of Competitive Business Strategy on Corporate Environmental Performance and Corporate Carbon Emission Disclosure Towards Corporate Financial Performance
... stakeholder theory has been applied to analytical and empirical analysis of the company and its operating environment, a stakeholder model based on critical realist theory of differentiation and social ...
10
Stakeholder Power towards Corporate Social and Environmental Responsibility Disclosure: Evidence from Malaysia
... in corporate social and environmental responsibility ( CSER ) disclosure in ...the disclosure level of CSER in the annual reports by listed companies in ...‘stakeholder theory’ because this ...
10
Does corporate governance contribute towards financial information disclosure in Malaysian listed banks?
... higher disclosure since they have the voting power that could be used as a tool to monitor the agents (David & Kochhar, ...Agency theory also suggests that block holders have the interests in the firms; ...
14
The role of ISR disclosure as moderator the relationship between profitability and leverage towards corporate value
... ISR Disclosure Moderates the Relationship between Profitability and Company Value Companies can increase the value of the company by increasing the value of ROA, but investors in addition to seeing the level of ...
9
The Determinants Of Corporate Social Disclosure In The Annual Reports Of Malaysian Construction Companies: An Application Of Stakeholder Theory
... of corporate social ...of corporate social disclosure in the companies’ annual ...posture towards social and environmental issues disclose higher quantity and quality of corporate ...
40
Corporate Environmental Disclosure in Libya: Evidence and Environmental Determinism Theory.
... However, there is no evidence of research which examines the nature of CED in the Libyan context, so perhaps it is unsurprising to find that, despite more than one decad[r] ...
337
The Attitudes of Managers and Stakeholders towards Corporate Social and Environmental Disclosure
... preventing disclosure of social and environmental information at acceptable level is that some managers are not convincing that CSED is really vital for their ...responsibility towards society and ...social ...
12
CORPORATE DISCLOSURE
... President, Corporate Services and Chief Financial Officer have been designated as Corporation ...Corporation’s disclosure practices and for setting benchmarks to determine when current developments justify ...
7
Towards a Theory on Corporate Reputation and Survival of Young Firms
... Domenico Nicolò a * a DI.GI.EC., University Mediterranea of Reggio Calabria, Via dei Bianchi 2, Reggio Calabria 89127, Italy Abstract A high percentage of companies cease to exist in the first years of life because of ...
8
CORPORATE GOVERNANCE DISCLOSURE
... The Corporate Governance, Nomination and Succession Committee is responsible for the orientation of new directors and continuing ...pertinent corporate information and other reference materials, and are ...
8
CORPORATE GOVERNANCE DISCLOSURE
... If the roles of chairman and CEO are combined, the proportion of independent directors within the board structure assumes greater importance. For example, the Cadbury Report recommended that where the roles were ...
52
The Emergence of Accounting Theory from Practice Towards General Accounting Theory in a Corporate Organizations in Nigeria
... a theory. The pragmatic perspective lends itself to develop a theory of accounting that is capable of addressing business ...each theory for accounting has been proposed to respond to a change in ...
10