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Thematische Bibliographien / Firm disclosures / Dissertationen

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Dissertationen zum Thema „Firm disclosures“

Autor: Grafiati

Veröffentlicht am 7. September 2024

Zuletzt aktualisiert am 31. Juli 2025

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1

Ding, Xin. "Climate Change Disclosures in Family Firms." Thesis, Université d'Ottawa / University of Ottawa, 2019. http://hdl.handle.net/10393/39222.

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Global warming imposes significant physical, regulatory and reputational risks to listed corporations. Consequently, climate-related issues have recently received increased attention from investors, creditors and stock market regulators. In February 2010, The United States (US) Securities and Exchange Commission (SEC) issued an interpretative guidance requiring publicly listed firms to disclose material climate change risks (CCR) in their annual securities filings (10Ks). However, considering the level of enforcement and managerial discretion in the definition of materiality, market participan

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Åhman, Elisabeth, and Fredrik Lundberg. "The effect of firm characteristics on disclosures: A Swedish context." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-258802.

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The aim of this thesis is to examine the quality of the disclosure IAS 1 Presentation of Financial Statements, paragraphs 122 and 125 in the annual reports of Swedish publicly listed firms. These paragraphs state that firms are required to disclose judgments made by management in preparing financial statements that may have significant impact on the recognized carrying amount. These paragraphs should also include information about major sources of estimation uncertainty. A quantitative research approach is used and the sample consists of 1,519 annual reports over a 7-year period. We construct

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Tao, Cong. "Three essays on corporate disclosure and investment analysis." Electronic Thesis or Diss., Cergy-Pontoise, Ecole supérieure des sciences économiques et commerciales, 2024. http://www.theses.fr/2024ESEC0002.

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Cette thèse comprend trois essais qui explorent diverses facettes de la divulgation d'informations par les entreprises sous le thème général de « la divulgation d'informations par les entreprises et l'analyse de l'investissement ». En utilisant des données empiriques innovantes et des techniques avancées de traitement du langage naturel, j'examine la relation entre les besoins d'information des investisseurs individuels et institutionnels et le contenu thématique de l'information publiée par les entreprises. En outre, j'étudie la manière dont la communication des entreprises joue un rôle dans

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Saucedo, Gabriel D. "The Effects of Human Capital and Voluntary Human Capital Disclosures on Investors' Decision-Making and Assessments of Firm Value." Diss., Virginia Tech, 2014. http://hdl.handle.net/10919/46978.

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A common cliché found in annual reports is "our employees are our most important, valuable asset." While many companies claim human capital is an important asset and source of valuable earnings, there is nary a human asset found in financial statements. This research paper investigates the usefulness and importance of voluntary human capital disclosures. The 2 X 2 X 2 experiment manipulates firm financial performance, non-GAAP voluntary disclosures, and disclosure attestation to identify the extent to which human capital disclosures influence investor decision-making related to assessments

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Westerlund, Daniela. "The Adherence Level of Sustainability Disclosures and Firm Value : Empirical Study on the Impact of GRI Report’s Adherence Level in regard to Firm Value in the Manufacturing Industry in Europe." Thesis, Jönköping University, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-52693.

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Background: Sustainability reporting has become increasingly important for firms that want to appease their stakeholders and the society, whilst possibly increasing the corporate financial performance (CFP) of the firm. This is because sustainability disclosures currently work as the main channel for firms to inform their stakeholders of the CSR practices and environmental management carried out by the company. However, there have been various previous studies that examine the relation between corporate social performance (CSP) or the reported CSP, and CFP but not a study that would focus on G

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Garner, Steve A. "A Study of Firm Location to Examine Disclosures and Governance Using a Dual Approach: Quantitative Analysis Based Upon the Sarbanes-Oxley Act of 2002 and Qualitative Analysis of the Annual Report’s Management Discussion and Analysis." Thesis, University of North Texas, 2015. https://digital.library.unt.edu/ark:/67531/metadc799474/.

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The purpose of this dissertation is to investigate the effect of U.S. firms’ geographic location, whether urban or rural, on their corporate disclosure and governance practices. An “urban” firm is one that is headquartered in a large metropolitan area; whereas, a “rural” firm is one that is headquartered some distance from any metropolitan area. Specifically, the study examines whether there are different stock market reactions to urban and rural firms around key event dates relative to the enactment of the Sarbanes-Oxley Act (SOX) on July 30, 2002. Also, the readability and linguistic style i

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Chludek, Astrid K. [Verfasser], and Norbert [Akademischer Betreuer] Herzig. "The Impact of Deferred Taxes on Firm Value : Three Empirical Studies on the Cash Flow and Value Relevance of Deferred Taxes and Related Disclosures / Astrid K. Chludek. Gutachter: Norbert Herzig." Köln : Universitäts- und Stadtbibliothek Köln, 2011. http://d-nb.info/103811165X/34.

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8

Ronnie, Lo Hok-Leung. "Voluntary corporate governance disclosure, firm valuation and dividend payout : evidence from Hong Kong listed firms." Thesis, University of Glasgow, 2009. http://theses.gla.ac.uk/1357/.

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The disclosure of Corporate Governance (CG) information by firms has been found in prior studies to have an impact on the market value of firms. This thesis extends the research by studying the impact of voluntary CG disclosure by firms in Hong Kong, a market which provides a strong legal investor protection but characterized by a high insider ownership, on company valuation, as proxied by Tobin’s q. This thesis also examines the role of dividend payout on the CG of Hong Kong firms. Based on hand-collected data for a sample of 258 firm-years over the 2003-2005 period, the empirical results sho

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Anis, Radwa Magdy Mohamed. "Disclosure quality, corporate governance mechanisms and firm value." Thesis, University of Stirling, 2016. http://hdl.handle.net/1893/24454.

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One of the main aims of the underlying research is to respond to continuous calls for introducing and measuring a sound economic definition for best practice disclosure quality (e.g. Beyer et al., 2010) that is derived from a reliable guidance framework (Botosan, 2004) using an innovative natural language processing technique (Berger, 2011). It also aims to examine the impact of corporate governance on best practice disclosure quality. Finally, it aims to examine the joint effect of both best practice disclosure quality and corporate governance on firm value. The thesis contributes to disclosu

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Bradbury, M. E. "Characteristics of firms and voluntary interim earnings disclosures." Thesis, University of Auckland, 1988. http://hdl.handle.net/2292/1992.

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This thesis reviews the evolution of interim reporting in New Zealand. The attempts to regulate interim reporting by the stock Exchange Association of New Zealand and the lobbying behaviour of affected parties are documented. The regulation of interim reporting is interpreted as a series of self-interest actions by the affected parties. In 1973 semiannual reports were mandated for all firms listed on the New Zealand stock Exchange. However, the content of these reports, was not specified until 1976. The extent of voluntary reporting practice prior to 1973 is recorded. The major empirical analy

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Boshnak, H. "Mandatory and voluntary disclosures in GCC listed firms." Thesis, University of the West of England, Bristol, 2017. http://eprints.uwe.ac.uk/30789/.

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The aim of this study is to investigate empirically the extent of mandatory disclosure with International Financial Reporting Standards (IFRSs) and the level of voluntary disclosure by firms in the Gulf Co-Operation Council (GCC) member states — namely, Bahrain, Kuwait, Oman, Qatar, Saudi Arabia and the United Arab Emirates (UAE) — over the period 2010 to 2013, and to explain why some firms disclose more than others. It aims to investigate the determinants of mandatory disclosure and voluntary disclosure in the annual reports of GCC listed firms. It seeks to assess the relationship between a n

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Ghani, Osman. "Topics in asymmetric information : the role of firm disclosure policy." Thesis, University of Warwick, 2016. http://wrap.warwick.ac.uk/81050/.

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In a world of asymmetric information, firms can use accounting policy as a means to signal information to outsiders and thereby, attempt to reduce the level of asymmetric information that outsiders face. I examine ‘commitment’ mechanisms that can be used by firms to signal information to outsiders. In particular, I examine the use of International Financial Reporting Standards (IFRS) and the use of Fair Value Accounting (FVA). The first paper examine the influence of Uncertainty Avoidance (UAI) as introduced by Hofstede (1980), on the cost of equity for IFRS adopters in the EU. The results sug

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Zheng, Shucui. "EARRNINGS MANAGEMENT AND PATENTING DISCLOSURES." OpenSIUC, 2019. https://opensiuc.lib.siu.edu/dissertations/1661.

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Conventional wisdom suggests that firm’s patenting choice is largely due to strategic considerations such as industry competition and the prominence of the invention. We explore this issue from a managerial discretion perspective, suggesting that patenting choice facilitates managerial discretion via earnings management. On the one hand, not filing patents generates a more opaque information environment for market scrutiny, suggesting higher chance of earnings management. On the other hand, stewardship theory indicates that managers use trade secrets to protect their intellectual property. We

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Vu, Kelly Bao Anh Huynh. "Determinants of voluntary disclosure for Vietnamese listed firms." Thesis, Curtin University, 2012. http://hdl.handle.net/20.500.11937/2181.

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Using a positivist empirical approach, this thesis extends the existing literature by examining the Vietnamese accounting and financial reporting environment using contemporary data.Regression analysis reveals some interesting characteristics of Vietnamese listed firms. Vietnamese listed firms have a moderately average proportion of independent directors on their corporate boards (53.89 per cent), a high level of state ownership (26.63 per cent), a moderate level of managerial ownership (12.77 per cent) and a relatively low level of foreign ownership (9.80 per cent).Regression analysis results

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Wang, Yin. "Essays on Corporate Disclosure." Thesis, Université Paris-Saclay (ComUE), 2018. http://www.theses.fr/2018SACLH002.

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Cette thèse est articulée en trois chapitres et s’inscrit dans le domaine de la recherche empirique en comptabilité financière. Elle examine les déterminants et les conséquences de la communication des entreprises. Le premier chapitre étudie les effets réels de la communication financière sur les dépenses de publicité des entreprises. Le deuxième chapitre, co-écrit avec Thomas Bourveau et Vedran Capkun, étudie les conséquences réelles de la communication des résultats de recherche médicale sur les marchés financiers et sur la société. Le troisième chapitre, co-écrit avec Vedran Capkun et Yun L

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WANG, JING. "ACQUIRING FIRMS’ STRATEGIC DISCLOSURE PRACTICES AROUND MERGERS AND ACQUISITIONS." Kent State University / OhioLINK, 2016. http://rave.ohiolink.edu/etdc/view?acc_num=kent1478491843462049.

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Chen, Wei. "Does information asymmetry affect firm disclosure? Evidence from mergers and acquisitions of financial institutions." Diss., University of Iowa, 2018. https://ir.uiowa.edu/etd/6392.

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I use a quasi-exogeneous shock to information asymmetry among shareholders to evaluate the effect of information asymmetry on corporate disclosure. In the post-Regulation FD period, the merger between a shareholder and a lender of the same firm provides a shock to the information asymmetry among equity investors, because Regulation FD applies to shareholders but not lenders. After the merger, the shareholder gains access to the firm-specific private information held by the lender. I first provide evidence that information asymmetry among shareholders increases after the shareholder-lender merg

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Bae, Ji-hun, and 裴志憲. "Why do firms keep silent about upcoming earnings disappointments?" Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2013. http://hub.hku.hk/bib/B5066217X.

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I investigate why the majority of firms do not issue earnings warnings in the face of upcoming earnings disappointments. SEC Rule 10b-5 imposes a duty on managers to correct or update when they discover that prior disclosures are misleading. I posit that managers assess the 10b-5 duty to disclose based on private information about optimism and misstatements embedded in their prior disclosures. Specifically, I hypothesize that managers who did not issue forecasts or managers who previously issued non-optimistic forecasts are more likely to be silent about upcoming earnings disappointments tha

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Dapko, Jennifer. "Perceived Firm Transparency: Scale and Model Development." Scholar Commons, 2012. http://scholarcommons.usf.edu/etd/4025.

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In the last few years alone, calls for transparency by consumers have grown louder. No longer are consumers willing to sit back and allow firms to make `closed door' decisions that benefit the company (and its executives) at the expense of consumers and society. This dissertation begins to answer the call for a greater understanding of transparency from both practitioner and academic perspectives. In particular, this dissertation focuses on systematically developing a succinct definition of perceived firm transparency, developing a valid measure of transparency, and empirically testing antec

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Tarmizi, Achmad. "Corporate governance of family firms and voluntary disclosure : the case of Indonesian manufacturing firms." UWA Business School, 2007. http://theses.library.uwa.edu.au/adt-WU2008.0042.

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Weakness in corporate governance and lack of transparency are often considered causes of, or contributors to, the Asian Financial Crisis. Publicly listed companies in Indonesia, like other Asian firms, have a concentrated ownership structure. Focusing on manufacturing firms listed on the Jakarta Stock Exchange (JSX) for the year 2003, this study adopts an agency framework to examine voluntary disclosures included in the annual reports of 149 Indonesian firms and their relationship to various attributes such as: ownership structure; whether a firm is family-owned or not; the owner's involvement

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Klevan, Andrew. "Disclosure of the everyday : the undramatic achievements in narrative film." Thesis, University of Warwick, 1996. http://wrap.warwick.ac.uk/4099/.

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The claim providing the starting point for this thesis is that most narrative films are in an overtly dramatic, melodramatic or comic idiom. These modes seem most adept at tapping the visually expressive potentialities of the art and satisfying the needs of the audience: the narratives of most films are structured around either confrontation, or colourful events, or crisis, or periods of significant change, and they are expressed in a demonstrative visual style. This thesis is interested in the way a few films uncover profundity by structuring narrative around a range of life experiences unava

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Epping, Lori L. "U.S.- listed foreign firms' non-GAAP financial performance disclosure behavior /." Full text available from ProQuest UM Digital Dissertations, 2009. http://0-proquest.umi.com.umiss.lib.olemiss.edu/pqdweb?index=0&did=1798967621&SrchMode=1&sid=6&Fmt=2&VInst=PROD&VType=PQD&RQT=309&VName=PQD&TS=1268336685&clientId=22256.

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Salama, Aly Ibrahim. "The relationship between corporate environmental disclosure, environmental reputation, and firm financial performance : UK evidence." Thesis, University of Nottingham, 2003. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.397582.

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24

Liu, Han. "The relationship between corporate governance, environmental disclosure, and firm value in Chinese listed companies." Thesis, Durham University, 2015. http://etheses.dur.ac.uk/11246/.

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In the last three decades, the rapid economic growth of China has attracted increasing research on its corporate governance and disclosure practices. However, there is, in general, a lack of understanding from the outside world due to the specific knowledge needed of the unique situation of China. In addition, previous studies lack research on the relationship between corporate governance and environmental disclosure in developing countries. In this thesis, the roles of ownership structure and board composition on the extent of environmental disclosure in the annual reports are examined throug

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Enache, Luminita. "Corporate governance and voluntary disclosure." Doctoral thesis, Università degli studi di Padova, 2012. http://hdl.handle.net/11577/3422545.

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The main objective of this work is to increase the knowledge about corporate governance and voluntary disclosure in reducing information asymmetries. The first chapter is a review of the literature on corporate governance and voluntary disclosure. The second chapter analyzes whether board composition and voluntary disclosure substitute or complement each other in reducing information asymmetries. Finally, the third chapter analyzes the role of disclosure and governance in the biotech setting in enhancing analysts ability to forecasts earnings. More in detail, in the second chapter, we assess

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Hassanein, Ahmed. "Informativeness of unaudited forward-looking financial disclosure : evidence from UK narrative reporting." Thesis, University of Plymouth, 2015. http://hdl.handle.net/10026.1/5143.

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Forward-looking financial disclosure (FLFD) is potentially uninformative if it does not change from the previous year, especially after a significant change in firm performance. This study uses a sample of UK narrative statements of the annual reports over the period from 2005 to 2011. It employed the automated content analysis technique to measure change in FLFD over years to answer three research questions. First, to what extent does change in firms’ earnings performance drive managers to change FLFD over years? Second, what are the other drivers of the change of FLFD from year to year? Thir

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Zhang, Yunyan. "Firms’ Disclosure Policies and Capital Investment Constraints: Evidence from Reg FD." The Ohio State University, 2011. http://rave.ohiolink.edu/etdc/view?acc_num=osu1312309779.

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Thoresson, Alexander, and Pontus Niléhn. "Determinants of voluntary disclosure in Swedish corporate annual reports." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-230442.

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This study examines if three hypothesized variables affect the extent of corporate strategic information, i.e. voluntary information, in corporate annual reports, specifically in Sweden in the year of 2012. The variables deemed appropriate to the Swedish environment, i.e. firm size, ownership dispersion and performance, were retrieved from previous disclosure research conducted in a Swedish context (Cook, 1989; Adrem, 1999), as well as relevant theoretical consideration. The statistical analysis conducted in this thesis suggests that firm size is significantly positively related to the extent

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Khaledi, Soheila. "Corporate Risk Disclosure: A Content Analysis of Swedish Interim Reports." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-231965.

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The aim of this research is to examine the determinants of the level of corporate risk disclosure (CRD) in the interim reports of Swedish non-financial companies. A quantitative research approach is used, the sample data of which consist of 166 firms with 4,849 interim reports over a 10-year period. By utilizing the notion of risk and its definition, I have distinguished three categories of risk, namely risk as uncertainty, risk as threat and risk as opportunity. A systematic content analysis is conducted with the use of a software program, which is specifically designed for this purpose. The

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McDermott, Michael C. "Foreign divestment and employee disclosure and consulatation in the UK, 1978-1985." Thesis, University of Glasgow, 1986. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.236561.

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Vural, Derya. "Disclosing the Books : Evidence on Swedish publicly listed firms' accounting disclosure practices." Doctoral thesis, Uppsala universitet, Företagsekonomiska institutionen, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-318594.

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Disclosure of accounting information is crucial in facilitating efficient contracts in the publicly listed firm and in reducing information asymmetries in capital markets. A well-known perception in disclosure literature is that, as the separation between managers and owners increases, so does the demand for publicly available disclosure. Many publicly listed firms around the world are controlled by a few large owners that obtain information through their insider positions in the firm. Thus, variations in ownership structures have a considerable effect on how firms’ disclosure practices are re

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Ahmed, Kemal. "Auditing Fair Value measurements and Disclosures: A case of the Big 4 Audit Firms." Thesis, Umeå universitet, Handelshögskolan vid Umeå universitet (USBE), 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-67452.

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Abstract Problem: In today’s business environment, rising demand in financial reporting and frequent changes in accounting frameworks lead to an increased focus on reliability in Fair Value Measurement (FVM) and disclosures. The frequent changes in accounting frameworks create a challenge for managers in measuring accounting estimates accurately and have been an exceedingly difficult task. The difficult task is that of the auditors. How would auditors endorse and ensure the reliability and relevance of financial statements? Also how could they evaluate the accuracy of the measurement of fair v

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Yahya, Sofri B. "The communicate effectivness of market risk disclosures in the annual reports of financial firms." Thesis, University of Southampton, 2002. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.249994.

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Cheng, Mei Ling. "Firm equity decision, disclosure rule and corporate transparency, a revisit of market's use of earnings information." HKBU Institutional Repository, 2020. https://repository.hkbu.edu.hk/etd_oa/895.

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This paper extends the scope of Earnings per share ("EPS") studies by incorporating Bushman et al. (2004)'s conceptual framework of corporate transparency to illustrate how the disclosure requirement of an accounting rule governing EPS could have far-reaching effects on the information environment in US. Informed participants are having a keener edger over average investors in using EPS as a guide to investment value. EPS signals a summary measure of firm performance to market participants. The market reactions to EPS and change in per share earnings provide a distinct opportunity to gauge the

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Ismail, Sherif. "Accountability practices of Islamic banks : a stakeholders' perspective." Thesis, University of Plymouth, 2015. http://hdl.handle.net/10026.1/4256.

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This study explores the concept of accountability in Islamic Banks (IB), which may achieve through disclosure. It aims to measuring the bank’s disclosure levels which contains Sharia, Social and Financial (SSF) as well as determinants and consequences of this disclosure. It moreover aims to identify the gap between Islamic banks’ board and stakeholders concerned with the accountabilities priorities of IBs. To achieve these objectives the researcher conducted six empirical studies. The first three empirical studies uses content analysis to measuring compliance level with Accounting and Auditing

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Entwistle, Gary. "Managing disclosure, the case of research and development in knowledge-based firms." Thesis, National Library of Canada = Bibliothèque nationale du Canada, 1997. http://www.collectionscanada.ca/obj/s4/f2/dsk3/ftp04/nq21285.pdf.

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Ullah, S., S. Ahmad, Saeed Akbar, D. Kodwani, and J. Frecknall-Hughes. "Governance disclosure quality and market valuation of firms in UK and Germany." Wiley, 2020. http://hdl.handle.net/10454/17933.

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Yes<br>This study develops a 'comply or explain' index which captures compliance and quality of explanations given for non-compliance with the corporate governance codes in UK and Germany. In particular, we explain, how compliance and quality of explanations provided in non-compliance disclosures, and various other internal corporate governance mechanisms, affect the market valuation of firms in the two countries. A dynamic generalised method of moments (GMM) estimator is employed as the research technique for our analysis, which enabled us to control for the potential effects of endogeneity i

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Kröchert, Sarah. "Three Essays on the Consequences of Disclosure." Doctoral thesis, Humboldt-Universität zu Berlin, 2018. http://dx.doi.org/10.18452/19226.

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Diese Dissertation umfasst drei Papiere, die sich mit den Konsequenzen von verpflichtend aufzustellender finanzieller Berichterstattung befassen. Die erste Studie beschäftigt sich mit einer Gesetzesänderung, die Investoren betrifft, deren Stimmrechtsanteile offenzulegen sind. Sie untersucht, welche Investoren ihre Unternehmensanteile anpassen, nachdem die Gesetzesänderung, die in einer Herabsetzung des Eingangsschwellenwerts für Stimmrechtsmitteilungen resultiert, in Kraft tritt. Die Ergebnisse sind konsistent mit einer Umschichtung in der Eigentümerstruktur von Unternehmen. Sie zeigen, dass I

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Hassan, Mohamat Sabri. "The information quality of derivative disclosure in corporate annual reports of Australian firms in the extractive industries." Thesis, Queensland University of Technology, 2004. https://eprints.qut.edu.au/15962/1/Mohamat_Sabri_Hassan_Thesis.pdf.

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Recent events in the business world have focused attention on the importance of high quality financial reporting. Of particular interest is where the collapse of prominent companies such as Baring Plc. was due to the company's involvement with derivative instruments. In Australia, some derivative instruments are not recognised in the balance sheet. However, the Australian accounting standard AASB 1033 Presentation and Disclosure of Financial Instruments requires extensive disclosures to overcome the lack of guidance with regard to the recognition and measurement. Therefore, AASB 1033 may be re

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Hassan, Mohamat Sabri. "The information quality of derivative disclosure in corporate annual reports of Australian firms in the extractive industries." Queensland University of Technology, 2004. http://eprints.qut.edu.au/15962/.

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Recent events in the business world have focused attention on the importance of high quality financial reporting. Of particular interest is where the collapse of prominent companies such as Baring Plc. was due to the company's involvement with derivative instruments. In Australia, some derivative instruments are not recognised in the balance sheet. However, the Australian accounting standard AASB 1033 Presentation and Disclosure of Financial Instruments requires extensive disclosures to overcome the lack of guidance with regard to the recognition and measurement. Therefore, AASB 1033 may be re

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Hettler, Barry R. "Disclosure Practices of Dual Class Firms: An Examination of Voluntary and Mandatory Reporting." Kent State University / OhioLINK, 2015. http://rave.ohiolink.edu/etdc/view?acc_num=kent1428570715.

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Lai, Hui-Chun, and 賴薈群. "xamining Security Price changes Accompanying and Subsequent to TSE Firm''s Insider Trading Disclosures." Thesis, 1998. http://ndltd.ncl.edu.tw/handle/54166512789950125148.

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碩士<br>國立臺灣大學<br>國際企業學系研究所<br>86<br>This empirical thesis explores the extent to which Taiwan Stock Exchange (TSE) public firm insiders manipulate the stock prices through their disclosures of reducing the shareholdings, examining the price impacts of these announcement s. It aims to better understand (1) whether and how the security market reacts to these events? Specially, do investors appear to use all available informat ion while determining the share prices? (2) do there exist significant structu r

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Song, In-Man. "Differential stock price reaction to inflation-adjusted disclosures under SFAS 33 effects of firm-specific characteristics /." 1986. http://catalog.hathitrust.org/api/volumes/oclc/15184806.html.

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Thesis (Ph. D.)--University of Wisconsin--Madison, 1986.<br>Typescript. Vita. eContent provider-neutral record in process. Description based on print version record. Includes bibliographical references (leaves 150-156).

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Kuo, Yuhan, and 郭語涵. "The Relation of comparison Intellectual Capital Disclosure betweenFamily Firms and Non-Family Firms on Firm Value." Thesis, 2011. http://ndltd.ncl.edu.tw/handle/95123778203220082800.

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碩士<br>東海大學<br>會計學系<br>100<br>Intellectual capital disclosure is voluntary disclosure. Intellectual capital disclosure is important to enterprises according to the interview of Goran Ross, the professor of ICS in England, held in Taiwan in 2006(Wu,2006). Also, Goran mentioned that intellectual capital disclosure is the root of firm value and a challenge that people have to face in the future because the global capital market is affected by environment. However, Yeh, Su, Ke, and Lee mentioned that over half of enterprises in Taiwan are family firm (2003). This study discusses that, among listed

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Liu, Chih-Liang, and 劉志良. "Compensation Disclosure and Firm Value." Thesis, 2010. http://ndltd.ncl.edu.tw/handle/25048937266230241677.

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博士<br>國立交通大學<br>經營管理研究所<br>98<br>The dissertation is set out to explore the market value of different transparency levels of disclosure of information on compensation paid to directors and executives. Under the theory of self selection, firms with higher levels of board independence will tend to provide comprehensive disclosure of compensation, thereby leading to lower agency conflicts. Since the authorities in Taiwan adopt a policy of gradual enforcement of compensation disclosure, firms are provided with discretion with regard to any greater levels of transparency that they may choose to pro

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Chen, Chin Pei, and 陳進培. "Information Disclosure Quality and Firm Valuation." Thesis, 2011. http://ndltd.ncl.edu.tw/handle/37571287611851378795.

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碩士<br>國立臺灣大學<br>會計與管理決策組<br>99<br>The purpose of this study is to discuss the information disclosure system built by the Securities and Futures Institute of Taiwan. Evaluated results of Information Transparency Raking System were used as the disclosure transparency proxy variable to examine whether the firms with better disclosure have higher valuation. Evaluation results from the third through the seventh round of evaluation of Taiwanese listed companies were used as samples for the Ohlson regression model and Spearman Rank Order Correlation, to see whether the system improve financial report

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Yu-FanHung and 洪宇凡. "The Relation between Sustainable Value Matrix Disclosure and Firm Value: Evidence from Taiwan Listed Firms." Thesis, 2019. http://ndltd.ncl.edu.tw/handle/983jk7.

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碩士<br>國立成功大學<br>會計學系<br>107<br>As the rise of the world's environmental awareness, companies must face environmental, social and governance issues. At present, there is a lack of consensus on the implementation of corporate social responsibility issues. Some scholars believe that companies can enhance the firm value by satisfying the non-shareholder stakeholders. Other scholars believe that if the company invest too much resource in corporate social responsibility issues, it will lead to deterioration of financial performance and reduce the firm value. However, if companies use Sustainable Val

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Chen, Chien-Cheng, and 陳建成. "Compatibility,Technology Disclosure and Firm''s Competition." Thesis, 2001. http://ndltd.ncl.edu.tw/handle/67582676721323880993.

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碩士<br>淡江大學<br>產業經濟學系<br>89<br>As we can see, many existent products have to be united together when using them in order to generate their product values, such as video and tapes, computer hardware and software, ATM machine and our ATM card, etc. Generally speaking, these united products are called “system product.” The purpose for this thesis is to investigate the effect of compatibility, network externality, and system technology disclosure and entry, to firms’ behaviors in a Cournot competition. The differences between this thesis and the existing literature are several folds. Fir

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Yen, Chai-Po, and 顏嘉柏. "The Decline Firm Increasing Information Transparency and Disclosure and Improving Firm Performance." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/84217976321854755870.

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碩士<br>國立東華大學<br>國際企業學系<br>102<br>The company with higher level of information transparency has been argued to generate better performance in the previous studies. However, on the contrary, fewer studies to investigate whether the declining firms increase information transparency improve their performance. According to signaling theory, firm with information asymmetry problems, can turn to the increased information transparency to reduce agency costs and improve their performance. Hence, the level of information transparency is a good way for declining firms to improve performance. The purpose

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Yu-Xuan, Lin, and 林育瑄. "The Impacts of Tax Aggressiveness Strategies on Information Disclosure and Firm Value for Listed Firms in Taiwan." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/q9r9b6.

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碩士<br>國立高雄應用科技大學<br>會計系<br>102<br>The taxes burden may affect the cash flows of firms and shareholders. How to manage tax costs and reduce tax risk has become important considerations for firms’ business decisions, so firms would reduce the costs through the tax strategies. This study investigates the impacts of tax aggressiveness strategies on information disclosure and firm value for listed firms in Taiwan. The empirical results show that no relation between the tax aggressiveness strategies and information disclosure for listed firms in Taiwan. Furthermore, the results suggest that tax aggr

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