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Voluntary Disclosure

US Voluntary Disclosure

US Voluntary Disclosure

... the voluntary disclosure program, but such activity may subject a taxpayer to a higher offshore penalty at the rate of ...the disclosure of tax information in response to a treaty request, without ...

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DUTCH VOLUNTARY DISCLOSURE SCHEME INCOME TAX

DUTCH VOLUNTARY DISCLOSURE SCHEME INCOME TAX

... the voluntary disclosure scheme and file a correct and complete income tax return and subsequently determine the tax due, complete information and data must be ...

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Mandatory Versus Voluntary Disclosure of Product Risks

Mandatory Versus Voluntary Disclosure of Product Risks

... voluntary disclosure. Thus, the main feature of a regime of voluntary disclosure that we emphasize — that firms keep silent about unfavorable information — does not arise in their model; nor, ...

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Evolutionary model of existing competition and voluntary disclosure

Evolutionary model of existing competition and voluntary disclosure

... The many nuances of this research line are beyond the scope of our work. However, there are two groups of articles which are the cornerstones of this research. First of all, the four papers in bold in Figure 1 (and later ...

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Determinants of Voluntary Disclosure by Shariah Approved Companies

Determinants of Voluntary Disclosure by Shariah Approved Companies

... Firth, M. (1979), The impact of size, stock market listing, and auditors on voluntary disclosure in corporate annual reports, Accounting and Business Research, 9, 273-80. Frankel, R., McNichols, M., & ...

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Mandatory Versus Voluntary Disclosure of Product Risks

Mandatory Versus Voluntary Disclosure of Product Risks

... of disclosure rules assuming that firms are not liable for the harm caused by their ...Mandatory disclosure is obviously superior to volun- tary disclosure given the information about product risks ...

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The Determinants and Characteristics of Voluntary Disclosure by Ethiopian Banks

The Determinants and Characteristics of Voluntary Disclosure by Ethiopian Banks

... of voluntary disclosure made by the Ethiopian ...corporate voluntary disclosure, we have used multiple regression ...and voluntary disclosure, which is statistically ...with ...

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Dynamic Relationship Between Voluntary Disclosure And Conservatism

Dynamic Relationship Between Voluntary Disclosure And Conservatism

... between voluntary disclosure and conservatism, empirical findings are not ...between voluntary disclosures and conservatism by examining their relation around debt ...between voluntary ...

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Voluntary disclosure schemes for offshore tax evasion

Voluntary disclosure schemes for offshore tax evasion

... for voluntary disclosure, rather than implement bespoke o¤shore disclosure ...O¤shore Disclosure Facility (ODF), was implemented in the UK following legal action to force …ve major UK banks to ...

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The Impact of Voluntary Disclosure on a Firm's Investment Policy

The Impact of Voluntary Disclosure on a Firm's Investment Policy

... Another approach that could be applied to our model, however, would be to assume that the shareholder can impose a corporate control challenge on the manager with some positive probability. “Corporate control is the ...

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The impact of voluntary disclosure on a firm’s investment policy

The impact of voluntary disclosure on a firm’s investment policy

... corporate voluntary disclosure on the timing of a firm’s investment decision when the manager of the firm has incomplete information regarding the true profitability of the investment and the true market ...

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A Case Study of Voluntary Disclosure by Chinese Enterprises

A Case Study of Voluntary Disclosure by Chinese Enterprises

... with voluntary disclosure, boards with a majority of independent directors have significantly higher levels of voluntary disclosure than firms with more balanced ...voluntary ...

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Impact of Voluntary Disclosure on the Relevance of Accounting Information

Impact of Voluntary Disclosure on the Relevance of Accounting Information

... of voluntary disclosure increases and so the voluntary disclosure decreases the relevance of accounting information (same result found by Luo and al, ...of disclosure have also ...

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Signaling Firm Performance Through Corporate Voluntary Disclosure

Signaling Firm Performance Through Corporate Voluntary Disclosure

... corporate voluntary disclosure by its effect on the cost of ...of voluntary disclosure show a lower cost of capital (Botosan, 1997; Piotroski, 1999; Verrecchia, 2001; Botosan and Plumlee, ...

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Exogenous Credit Rating Changes and the Provision of Voluntary Disclosure

Exogenous Credit Rating Changes and the Provision of Voluntary Disclosure

... We examine the opposite causal relation to these studies by examining whether exogenous credit rating changes affect the provision of voluntary disclosure. Even though prior studies have not investigated ...

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Corporate Governance, Voluntary Disclosure, And Firm Information Environment

Corporate Governance, Voluntary Disclosure, And Firm Information Environment

... The present study extends the literature and sheds additional light on the role of corporate governance practices (board characteristics, managerial ownership, and voluntary disclosure) on firm information ...

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Valuing voluntary disclosure using a real options approach

Valuing voluntary disclosure using a real options approach

... Our contribution gives a theoretical explanation of the growing body of survey, anecdotal, and empirical evidence that finds that managers take real economic actions (for example, postpone undertaking profitable ...

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Voluntary disclosure of intangibles by capital raising companies in Australia

Voluntary disclosure of intangibles by capital raising companies in Australia

... with voluntary disclosure, particularly among listed firms with a capital-raising ...Intangibles disclosure is currently regarded as a supplementary disclosure issue because it is unlikely ...

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Corporate Governance and Voluntary Disclosure: Evidence from Jordan

Corporate Governance and Voluntary Disclosure: Evidence from Jordan

... of disclosure in a market economy cannot be overemphasized if scarce resources are to be distributed to their most productive ...the disclosure practices, mainly, voluntary disclosure, in ...

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The economic benefits of voluntary disclosure with particular reference to environmental disclosure

The economic benefits of voluntary disclosure with particular reference to environmental disclosure

... of voluntary disclosures are the main reasons for the voluntary ...disclosures. Voluntary disclosure is an effective way for managers to transfer information, which has different economic ...

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