... around corporatedisclosure beyond Agency ...in corporatedisclosure in the context of alternative and probably multi- theoretical ...on corporatedisclosure to experiment and ...
... report disclosure may be either mandatory or voluntary. Mandatory disclosure may arise from a number of sources, such as stock exchange listing requirements, professional promulgations, and ...Voluntary ...
... CSR-oriented corporate identity comprehensively, eight dimensions of interest are derived from prior literature on CSR and surveys meas- uring general corporate identity (Sackmann 2006): (i) People ...
... information disclosure is the effective transfer of financial data to people who are outside the organization in a way that is valid and timely (Bolo and Hosseini 2007; Salehi and Azary, ...of corporate ...
... in corporate operations and in connections with stakeholders (van Marrewijk & Verre, ...Empirical studies of the association between CSR and monetary performance encompass essentially two ...these ...
... capital disclosure index based on 33 attributes are presented in table 2, 3 and ...mean disclosure index in the sample ...this disclosure (table ...any disclosure in the areas of patent, ...
... 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 financial ...
... as disclosure information (examples include report from management meeting, financial press releases) however only information from annual report were used since it is regarded as the most imminent source of ...
... and disclosure practice is varied worldwide and termed as corporate social disclosure, social accounting, socially responsible accounting, sustainable reporting, and social and ethical accounting ...
... Most studies have also argued that primary attraction to a company is premised on the perception of firm‟s reputation, which would be determined by both CSR actions and disclosure (Branco & Rodrigues ...
... the research, and the research questions or hypotheses are specific questions the researcher intends to find answers (Ellis & Levy, 2008). Social researchers need to forsake the idea of building a grand theory ...
... of disclosure which include different stakeholder perspec- tives such as: human resources, environment, community, customers, suppliers and corporate governance (see the ...the disclosure during the ...
... on corporate governance and performance is based on the principal-agent theory in which principal or owners and agents or managers have opposing preferences regarding ...of corporate governance, where the ...
... Strategic Studies; Electronic Science; Corporate Governance; Industrial Relations; and emerging paradigms in allied subjects like Accounting; Accounting Information Systems; Accounting Theory & ...
... good corporate governance plays an effective role in monitoring and supervising management actions; this leads to better decision making by the management, and information risks faced by shareholders and agency ...
... of disclosure quality (DQ) on earnings management (EM) in firms listed in the Amman Stock Exchange in ...of disclosure increased, the level of the magnitude of (EM) decreased, thus leading to enhanced ...
... responsibility can be an intangible asset that results in a more efficient use of resources, which in turn positively affects financial performance (Surroca et al., 2010: 465). Providing additional empirical evidence, ...
... the disclosure of sustainability reporting, when corporate’s managers realize higher and better disclosures, the corporates have the ability to disclose information about them on sustainability issues whose ...
... The objectives of the study were to investigate whether board size, composition and corporate disclosure which are attributes of corporate governance have effect on efficient performance[r] ...
... Whereas disclosure score of private sector for these two items have been ...percent disclosure for one item and 75 percent disclosure score for investment ...lesser disclosure for these two ...