[PDF] Top 20 Determinants of Corporate Disclosure in Financial Statements: Evidence from Vietnamese Listed Firms

... higher corporate disclosure degree. This is counter evidence against the agency theory, proposing that members of director board should not take any executive role in the ...members from ... See full document

... and corporate financial disclosure among Kuwait Stock Exchange (KSE)-listed ...prior disclosure research, the extent of corporate disclosures among all KSE-listed ... See full document

... results from developing economies where the incentive for voluntary disclosure is not upheld in greater ...extracted from the firm’s annual reports indicated companies information and ... See full document

... of financial crisis and also the period following the adoption of the new Bucharest Stock Exchange Corporate Governance ...voluntary disclosure and reporting for listed ... See full document

... global financial crisis of 2008 could show how external determinants impact the capital structure of Dutch firms, as the crisis had a major impact on the macroeconomic ...global financial ... See full document

... like corporate governance (board and audit committee attributes) determines CSR disclosure by firms; or the relationship between CSR costs and the performance of oil and gas or manufacturing ... See full document

... some evidence on the positive influence of female participation on a BOD on company ...provided evidence that the presence of female members on a BOD positively affected the performance of ...managers ... See full document

... the corporate governance quality and management efficiency can be enhanced through block holders, as they debate that the existence of block holders can reflect a positive signal to shareholders that mangers will ... See full document

... worst financial crisis in ...of corporate disclosure and transparency using annual reports of 2007 and 2008 of listed companies in Zimbabwe and analysed corporate disc losure practices ... See full document

... investigate determinants of financial performance of ...and corporate profitability, Mwangi et ...and financial performance on non- financial companies listed in the Bairobi ... See full document

... CSR disclosure, as most of them have reported a positive relationship between the size of a company and the extent of CSR disclosure ...attention from relevant publics or stakeholders, and are thus ... See full document

... be determinants of CSR ...that firms with much available slack resources are likely to hold a high CSR ...However, from the results it was found that both return on assets and return on equity do not ... See full document

... banks, firms, state, individuals and employees. Evidence revealed that ownership by individuals and employees is associated with low CSR ...instance, financial institutions are intermediaries who ... See full document

... The disclosure principle in accounting requires that financial statements present the most useful amount of relevant information that is necessary in order not to be ...between corporate ... See full document

... theory. Firms carry out CSR activities because of their stakeholders’ ...on corporate social ...ranking financial claimants rather than the level of profitability per se that drives CSP (Artiach et ... See full document

... and corporate governance on financial ratios disclosure in Malaysian listed firms’ annual reports over two key periods, 2001 and ...of financial ratios disclosure has ... See full document

... In this research, the dependent variable is firm performance. In most studies, researchers use one or more ratios to determine firm performance (Andres, 2008; Bhagat & Bolton, 2008; Conyon & He, 2017; Cornett et ... See full document

... of corporate governance in the Arab Republic of ...for corporate governance in Egypt, where she was to the concept of corporate governance and its importance, and controls that govern the performance ... See full document

... Another argument is that credit terms offered determine the effective price of products (Wilson and Summers, 2002). Fisman and Love (2003) specify that trade credit can only be used as price discrimination in the ... See full document

... the firms issue new stock as the stock price is overvalued and buy back their shares in times of ...the firms issue equity directly over positive information this reduces the asymmetry conflict between the ... See full document