Voluntary Disclosures
Voluntary Disclosures in the Audit Committee Report
... of disclosures can be either performed by human or computer-aided (Beattie, McInnes, & Fearnley, ...the voluntary disclosures in the audit committee report and code based on its contextual ...
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Governance structures, voluntary disclosures and public accountability: The case of UK higher education institutions
... of voluntary disclosure is an extensive area of the corporate accounting literature ...typically, voluntary disclosure refers to information “ released to the outside, deriving from the management ’ s ...
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The Relation between Tax Avoidance and Voluntary Disclosures of Taxation in United Kingdom
... on voluntary tax ...still voluntary disclosures in the UK, different from the mandatory nature of financial reports, in which firms have relatively little ...tax disclosures, examining the ...
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Governance Structures, Voluntary Disclosures and Public Accountability: The Case of UK Higher Education Institutions
... to voluntary disclosures, we would also suggest that appropriate sector- based institutions, such as the British Universities Finance Directors Group (BUFDG), may consider developing voluntary ...
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Do voluntary disclosures of product and business expansion plans impact analyst coverage and forecasts?
... Voluntary disclosures and analyst coverage might be endogenously determined (Lang and Lundholm 1996), and this concern also applies to our research ...PBE disclosures and analyst coverage are ...
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Aspects of the motivation for voluntary disclosures: evidence from the publication of value added statements in an emerging economy
... one voluntary disclosure, the value added statement, is analysed to determine who it was aimed at and a questionnaire survey is then used to determine whether the intended audience find the value added statement ...
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Impact of Audit Committee Characteristics on Voluntary Disclosures: Evidence from Pakistan
... Literature suggests that independence of audit committee is among the key factors which makes the audit committee effective. Therefore, companies include members who are not involved in management to ensure the ...
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The Extent and Determinants of Voluntary Disclosures in Annual Reports: Evidence from Banking and Finance Companies in Sri Lanka
... Corporate disclosures can be considered as an imperative notion in both developed and emerging capital ...Corporate disclosures consist with both mandatory and voluntary ...Mandatory ...
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Voluntary Disclosures in Financial Reporting Among Listed Companies in Ghana: Does Corporate Governance Play a Part?
... and voluntary disclosures to meet their needs. Since voluntary disclosures are based on the discretion of management, it is therefore necessary to examine whether corporate governance play a ...
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Impact of Corporate Board and Audit Committee Characteristics on Voluntary Disclosures: A Case Study of Listed Manufacturing Companies in Sri Lanka
... the voluntary disclosures in this ...of disclosures in Sri Lankan listed companies and also it was unable find an impact of board independence on voluntary ...of voluntary ...
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CORPORATE GOVERNANCE ATTRIBUTES AND THE LEVEL OF CORPORATE VOLUNTARY DISCLOSURES IN ANNUAL REPORTS: THE CASE OF ETHIOPIA
... Besides, though information disclosure is made being between its costs and benefits (Frolov, 2004 and Diamond, 1985 cited in Hossian and Hammami, 2009), it is one of the socially desirable elements. Due to the ...
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Financial reporting quality and voluntary disclosures in private companies
... While family-owned private companies have fewer incentives to provide voluntary information as they incur higher proprietary information costs, results support the argument that financia[r] ...
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The Impact of Corporate Governance on Voluntary Information Disclosures of Quoted Firms in Nigeria: An Empirical Analysis
... of voluntary disclosure as the managers will be more concerned about the benefit of shareholders, thereby leading to a reduction in agency cost and increase the voluntary ...
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Impact of carbon pricing on voluntary environmental disclosures of electricity generating sector: a multi country analysis
... environmental disclosures, as organisations operating under carbon emission trading laws or in countries with proposals to issue new emissions constraint laws have higher emissions disclosure levels than their ...
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The Determinants of Voluntary Risk Disclosures: The Case of Shariah Compliant Companies in Malaysia
... of voluntary disclosure in Malaysian and Singaporean listed companies (Eng & Mak, 2003; Mohd Ghazali, 2007) and the results are ...(2007), voluntary disclosure is the director’s decision and they will ...
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Voluntary corporate governance disclosures and corporate governance mechanism among listed property companies in Malaysia
... Additional information and specifically voluntary disclosures provided in annual reports influence shareholder’s decision-making process related to investment. Therefore, the transparency and completeness ...
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AGREEMENTS AND DISCLOSURES
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Agreements and Disclosures
... When you use UBS Online Services or ResourceLine, our telephone voice response system, you may be required to provide your password or personal identification number (“PIN”). Certain [r] ...
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AGREEMENTS AND DISCLOSURES
... And Disclosures shall not be changed or terminated by said owners or any of them except by written notice to Us, which shall not affect transactions made prior to such ...
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Disclosures on water
... this report presents the results of Australian companies’ current water disclosures. the research found that there is significant variation in the performances of the companies included in this study. the overall ...
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