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Dissertations / Theses on the topic 'Corporate disclosure'

Author: Grafiati

Published: 4 June 2021

Last updated: 25 July 2025

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1

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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2

Östberg, Per. "Corporate disclosure and investor recognition." Doctoral thesis, Handelshögskolan i Stockholm, Finansiell Ekonomi (FI), 2005. http://urn.kb.se/resolve?urn=urn:nbn:se:hhs:diva-512.

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Disclosure Investment and RegulationThis paper provides a framework to analyze voluntary and mandatory disclosure. Since improved disclosure reduces the entrepreneur's ability to extract private benefits, it secures funding for new investments, but also provides existing claimholders with a windfall gain. The entrepreneur may choose to forgo investment in favor of extracting more private benefits. A mandatory disclosure standard reduces inefficient extraction and increases investment efficiency. Although the optimal standard is higher than the entrepreneur's optimal choice, it can be less than

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3

Abraham, Santhosh. "Essays in corporate disclosure practices." Thesis, University of Exeter, 2008. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.484833.

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This thesis Essays on corporate disclosure adds to the financial reporting literature in a series of three studies which seeks to further advance knowledge on corporate disclosure practices. Forward looking information released by company management is increasingly gaining importance in accounting and finance research in response to the changing business environment and is t1).e primary focus of this thesis. The first study examines the relation between corporate governance factors and regulation on the extent of risk disclosure in corporate annual reports in the United Kingdom. The second stu

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Östberg, Per. "Corporate disclosure and investor recognition /." Stockholm : Economic Research Institute, Stockholm School of Economics (EFI), 2005. http://www.hhs.se/efi/summary/687.htm.

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5

Yang, Jing-Wen. "Multiple audiences and corporate disclosure." College Park, Md. : University of Maryland, 2007. http://hdl.handle.net/1903/7411.

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Thesis (Ph. D.) -- University of Maryland, College Park, 2007.<br>Thesis research directed by: Business and Management: Accounting & Information Assurance. Title from t.p. of PDF. Includes bibliographical references. Published by UMI Dissertation Services, Ann Arbor, Mich. Also available in paper.

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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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7

Faisal. "Global corporate social responsibility disclosure practices." Thesis, Curtin University, 2012. http://hdl.handle.net/20.500.11937/2304.

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This thesis provides comparative evidence on corporate social responsibility disclosure (CSRD) practices by many of the world’s largest companies. Specifically, it investigates the relationship between company characteristics, institutional factors, the presence of a voluntary assurance statement, and internal contextual aspects with the extent of CSRD in sustainability reports. The thesis approach is based on legitimacy theory tenets to better explain the motivations of these prominent companies to communicate CSRD.The data collection focuses on the 2009 sustainability reports sourced from 46

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8

Andersson, Maria, and Manal Daoud. "Corporate governance disclosure : by Swedish listed corporations." Thesis, Jönköping University, Jönköping International Business School, 2005. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-67.

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<p>The Enron collapse in 2001 has resulted in an increasing attention to corporate governance. Even in Sweden, some scandals have occurred, for example Skandia, ABB, Trustor; a parallel could be drawn, implying that these scandals have resulted in increased attention to corporate governance. Corporate governance concerns the relationship between a corporation’s management, board of directors, shareholders and other stakeholders. The problems with the relationship between managers and share-holders are referred to as the principle-agent problem. The increase in corporate governance disclosure c

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9

Shehata, Nermeen. "Corporate governance disclosure in the Gulf countries." Thesis, Aston University, 2013. http://publications.aston.ac.uk/28848/.

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Corporate governance disclosure is important for countries aiming to attract international investors and reduce companies’ cost of capital. The relationship between corporate governance disclosure (CGD) and its determinants is the main objective of the current research. Accordingly, the research aimed to: (i) assess CGD level in the Gulf countries; (ii) investigate the impact of ownership structure (proportion of institutional, governmental, managerial and family ownership) on CGD; (iii) explore the effect of board characteristics (proportion of independent board members, proportion of family

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10

Abdul, Rahman Azhar Bin. "Disclosure of corporate financial information in Malaysia." Thesis, University of Newcastle Upon Tyne, 1998. http://hdl.handle.net/10443/168.

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This study examines empirically the relationship between a number of corporate attributes and levels of disclosure of information in annual reports of Malaysian public listed companies. The perceived importance of selected information items to two user groups; accountants and fmancial analysts is also examined using a structured questionnaire. Three unweighted disclosure indices (overall disclosure index, mandatory disclosure index and voluntary disclosure index) were applied to 54 corporate annual reports for three different years: 1974, 1984 and 1994. The results indicate that the level of d

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11

Nguyen, Lan Phuong. "The consequences of corporate social responsibility disclosure." Thesis, Rennes 1, 2019. http://www.theses.fr/2019REN1G013.

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La thèse traite des conséquences de l’information portant sur la responsabilité sociale des entreprises. Après avoir expliqué l’intérêt de cette problématique et réalisé une revue de la littérature, nous analysons la relation susceptible d’exister entre l’information RSE et les performances RSE en utilisant l’approche de la causalité au sens de Granger. Ensuite, nous portons notre attention sur l’impact de l’information RSE sur les performances de l’entreprise en testant le caractère médiateur ou modérateur de la qualité du système de gouvernance. Pour terminer, nous étudions les effets de l’i

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Alotaibi, Bader M. N. A. "Corporate governance and voluntary disclosure in Kuwait." Thesis, University of Bedfordshire, 2014. http://hdl.handle.net/10547/583235.

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Failure of high profile companies such as Enron, World.com had initiated a call for an investigation to analyse the reason for such radical consequence to prevent further similar financial crises. One of the common factors identified by the researchers is the poor disclosure, transparency and Corporate Governance (CG) mechanisms. Similar to the UK, the compliance towards CG codes are voluntary for the majority of the countries around the globe including Kuwait. CG codes aimed to improve the governance of a company including transparency. Thus, voluntary disclosure had been examined by numerous

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13

Thomas, Kim Laurel. "Corporate Governance Disclosure Practices in the OECD." Thesis, Griffith University, 2013. http://hdl.handle.net/10072/367020.

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This study investigates the determinants of the disclosure of corporate governance practices using a sample of 5200 companies from the OECD member countries. The OECD has thirty-four members but they differ, among other things, by their regulatory frameworks and cultures which impact of the companies’ decision of ‘what to and what not to’ disclose on corporate governance practices. Extant literature is very wealthy on corporate disclosure practices mainly in the area of accounting, but scant on disclosure of corporate governance practices by companies and peculiarly in the OECD countries whose

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Vanin, Martina <1989&gt. "CORPORATE GOVERNANCE E SOCIAL DISCLOSURE: UN'ANALISI EMPIRICA." Master's Degree Thesis, Università Ca' Foscari Venezia, 2015. http://hdl.handle.net/10579/6674.

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L'elaborato si pone come obiettivo quello di analizzare una possibile relazione tra la corporate governance di un'azienda e i processi comunicativi della stessa nell'ambito della responsabilita' sociale. L'elaborato si compone di quattro sezioni: nella prima si cerchera' di fornire un quadro riassuntivo delle modalita' con cui le aziende provvedono alla comunicazione aziendale, dando maggior spazio alla comunicazione volontaria; successivamente, verra' affrontato il tema della corporate social responsability sottolineando il peso che quest’ultima ha raggiunto nel tempo nell’ambito aziendale; n

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Menini, Andrea. "Corporate disclosure: an analysis of different channels." Doctoral thesis, Università degli studi di Padova, 2008. http://hdl.handle.net/11577/3425978.

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The main objective of this work is to increase the knowledge about corporate disclosure policies though the analysis of two external subjects that may affect the flow of information from companies to the other members of the capital market: press and competitors. Since financial reporting contains several decision-useful information for resources allocation it can be considered the main means that connects corporate with a wide range of stakeholders. Therefore, firms must identify the features of the users of financial reports, classify their focal needs and disclose information that may h

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Watson, Anna Elizabeth. "The voluntary disclosure of accounting ratios : a survey of disclosure practices and an investigation of company characteristics associated with disclosure." Thesis, Northumbria University, 1998. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.245263.

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17

Hui, Kai Wai. "Management forecast strategy and CEO disclosure credibility /." view abstract or download file of text, 2004. http://wwwlib.umi.com/cr/uoregon/fullcit?p3136421.

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Thesis (Ph. D.)--University of Oregon, 2004.<br>Typescript. Includes vita and abstract. Includes bibliographical references (leaves 89-93). Also available for download via the World Wide Web; free to University of Oregon users.

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Nzibonera, Eric. "Efficacy of corporate governance on corporate disclosure in developing economies: A comparative study of companies listed on selected stock markets in Sub Saharan Africa." Doctoral thesis, University of Cape Town, 2017. http://hdl.handle.net/11427/27026.

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The purpose of the study is to examine the relationship between corporate governance and disclosure of corporate information by listed companies in developing economies. A comparative study was carried out covering listed companies in South Africa, East Africa and Nigeria. The study is based on the agency theory which asserts that enhanced disclosure is one of the fundamental goals of a company's reporting system aimed at reducing agency costs and information asymmetries between shareholders and managers, hence a tenet of any effective governance system. Although corporate disclosure provides

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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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Jones, Kathryn Louise. "Corporate environmental disclosure : the medium and the message." Thesis, University of Sunderland, 2002. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.247310.

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Companies have been providing information on their interactions with the environment since the 1880s however there has been an upsurge in the amount of information they provide over the last three decades. This has been driven by a variety of legislative, internal, social drivers. These corporate environmental disclosures appear within three key channels and media: via the Internet, in their AnnuaVFinancial Report and in a stand alone Environmental Report. The USA was the fIrst country to introduce statutory requirements relating to the disclosure of environmental information in the AnnuaVFina

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21

Kläs, Elisabeth Pauline [Verfasser]. "Three Essays on Corporate Disclosure / Elisabeth Pauline Kläs." Frankfurt am Main : Frankfurt School of Finance & Management gGmbH, 2018. http://d-nb.info/116044823X/34.

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22

Abayo, Abdiel Gershom. "The accountability and corporate disclosure practices in Tanzania." Thesis, University of Glasgow, 1992. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.260010.

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23

Haniffa, Roszaini Mohamad. "Culture, corporate governance and disclosure in Malaysian corporations." Thesis, University of Exeter, 1999. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.267212.

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24

Herrerias, Renata. "Profit warnings : investors' reaction and corporate disclosure practices." Thesis, University of Exeter, 2004. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.413899.

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Rickmann, Georg(Georg Alexander). "The effect of market transparency on corporate disclosure." Thesis, Massachusetts Institute of Technology, 2020. https://hdl.handle.net/1721.1/129093.

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Thesis: Ph. D., Massachusetts Institute of Technology, Sloan School of Management, September, 2020<br>Cataloged from student-submitted PDF version of thesis.<br>Includes bibliographical references (pages 52-54).<br>Market prices and trading in financial markets are important information signals that reveal firm specific information to the public. I study how the observability of such prices and trading (hereafter, "market transparency") affects firms' disclosure incentives. I exploit the staggered introduction of TRACE, which made bond prices and transactions publicly observable, and show that

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26

Li, Zhongtian. "Corporate sustainability in Australia: Performance, disclosure and governance." Thesis, Queensland University of Technology, 2020. https://eprints.qut.edu.au/202715/1/Zhongtian_Li_Thesis.pdf.

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This thesis focuses on sustainability disclosure, sustainability performance, and sustainability committee. Analysing a sample of Australian firms, the thesis found that good performers disclose more information and communicate in optimistic, certain, and clear terms; they also present their information in a more readable way; the experience of sustainability disclosure improves the performance, and sustainability committee also contributes to the performance. The findings should of interest to investors, directors, managers, and regulators in Australia.

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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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Zhang, Tianyu. "Corporate layers and corporate transparency in a transition economy : evidence from China /." View abstract or full-text, 2004. http://library.ust.hk/cgi/db/thesis.pl?ACCT%202004%20ZHANG.

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Lee, Soojin. "News Media Coverage of Corporate Tax Avoidance and Corporate Tax Reporting." WU Vienna University of Economics and Business, Universität Wien, 2015. http://epub.wu.ac.at/4541/1/SSRN%2Did2603344.pdf.

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Drawing upon media agenda-setting theory and previous studies in organizational impression management, this paper empirically investigates the influence of tax avoidance news on corporate tax reporting. This study is based on the pronounced discontinuity in the amount of news articles related to tax avoidance in the United Kingdom over two periods (2010-2011 and 2012-2013). A difference-in-differences design is employed in order to enable a comparison of the media effects on those firms that have been reported in tax avoidance news versus those without media attention. Using a sample of annual

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de, Aguiar Thereza R. S. "Corporate disclosure of greenhouse gas emissions : a UK study." Thesis, University of St Andrews, 2009. http://hdl.handle.net/10023/840.

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Two beliefs drove this dissertation to be centered on the analysis of the UK corporate disclosure (CD) related to global climate change (GCC). Firstly, GCC is the most significant environmental concern of our current age (IPCC, 2001; Stern, 2006; IPCC, 2007). Secondly, CD could illustrate the values of organizations and possibilities for changing organizations’ responsibility regarding to GCC (Gray et al., 1996; Bebbington and Larrinaga-Gonzalez, 2008; Bebbington et al., 2009). This study utilizes content analysis as its principal method and seeks to achieve its goal by way of a two investigat

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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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Hetherington, Karen. "Corporate social disclosure and the influence of accountability standards." Thesis, University of Sunderland, 2002. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.247470.

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33

Badkook, Roaa. "Corporate social and environmental disclosure : evidence from Saudi Arabia." Thesis, Middlesex University, 2017. http://eprints.mdx.ac.uk/22664/.

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The aim of this study is to elevate the understanding of corporate social and environmental disclosure (CSED) by examining the nature and level of CSED by the listed companies in Saudi Arabia. It analyses CSED determinant’s which includes: firm characteristics and corporate governance aspects. Four theoretical perspectives, namely stakeholder, legitimacy, institutional, and Agency theory, used to assist in better understanding and analysing the findings on the CSED in Saudi Arabia. This study adopts a quantitative approach; the selected sample consists of 164 corporate reports of Saudi compani

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Marzouk, Mahmoud. "A framework for the quality of corporate risk disclosure." Thesis, University of York, 2017. http://etheses.whiterose.ac.uk/19474/.

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Corporate risk disclosure (CRD) has gained considerable attention particularly after the US accounting scandals and corporate failures of the early 2000s and the global financial crisis of 2007-8. These crises served as a wakeup call for companies, investors, policy makers, capital market authorities and other stakeholder groups to pay more attention to risk management and risk reporting. Consequently, there has been a growing demand for companies to provide more, and better, risk information (RI). Professional bodies have proposed guidelines encouraging companies to provide more information o

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Campbell, David. "Causes of variability in social disclosure in corporate reports." Thesis, Northumbria University, 2002. http://nrl.northumbria.ac.uk/3076/.

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Legitimacy theory as an explicator of longitudinal and cross-sectional variability in social and environmental disclosure is explored using a content analysis based method. Annual corporate reports are examined for ten UK FTSE 100 companies in five sectors over the year 1974 to 2000 by extracting word count data into the three categories of employee welfare, community and environmental disclosure. Eight hypotheses are generated, some of which are adapted from previous studies, to ''test for'' legitimacy theory. Three hypotheses test for intersectoral difference by disclosure category, three te

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Wan, Abdullah Wan Amalina. "Determinants of Corporate Governance Disclosure Practices of Islamic Banks." Thesis, Griffith University, 2013. http://hdl.handle.net/10072/365236.

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The Islamic community has an expectation that Islamic banks place utmost importance on corporate governance (CG), due to the additional risks embedded in Islamic financial instruments. However, recently, Islamic banks have been exposed to CG failures similar to conventional banks. Therefore, a higher standard of CG is now expected from Islamic banks to increase stakeholders’ confidence in their financial system. The central proposition of this study is that the difference in the capital structure of Islamic banks as compared to conventional banks and the need to comply with Shari’ah lead to di

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Hussain, Nazim <1985&gt. "Determinants and consequences of corporate sustainability performance and disclosure." Doctoral thesis, Università Ca' Foscari Venezia, 2015. http://hdl.handle.net/10579/8354.

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Since the UN Conference on the Human Environment, held in Stockholm in 1972, and following the great resonance of the Bruntland report issuance in 1987, corporate sustainability has climbed the ranking of governance priorities. Sustainability and Corporate Social Responsibility (CSR) reporting have become an increasingly relevant topic in business and academia. The body of knowledge about the determinants and outcomes of sustainability reporting has grown in last two decades. Although the relationships between key elements of corporate governance (CG) and the sustainability disclosure is a res

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Elijido-Ten, Evangeline. "Extending the application of stakeholder theory to Malaysian corporate environmental disclosures." Swinburne Research Bank, 2006. http://hdl.handle.net/1959.3/38308.

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Thesis (PhD) - Faculty of Business and Enterprise, Swinburne University of Technology, 2006.<br>A thesis is submitted in fulfilment of the requirements for the degree Doctor of Philosophy, Faculty of Business and Enterprise, Swinburne University of Technology - 2006. Typescript. Includes bibliographical references (p. 231-246)

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Coebergh, Henricus P. T. "Voluntary disclosure of corporate strategy: determinants and outcomes. An empirical study into the risks and payoffs of communicating corporate strategy." Thesis, University of Bradford, 2011. http://hdl.handle.net/10454/5701.

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Business leaders increasingly face pressure from stakeholders to be transparent. There appears however little consensus on the risks and payoffs of disclosing vital information such as corporate strategy. To fill this gap, this study analyzes firm-specific determinants and organisational outcomes of voluntary disclosure of corporate strategy. Stakeholder theory and agency theory help to understand whether companies serve their interest to engage with stakeholders and overcome information asymmetries. I connect these theories and propose a comprehensive approach to measure voluntary discl

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Garcia, Editinete André da Rocha. "A influência do disclosure na relação entre corporate social performance e corporate financial performance." Universidade de Fortaleza, 2016. http://dspace.unifor.br/handle/tede/99810.

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Made available in DSpace on 2019-03-29T23:51:09Z (GMT). No. of bitstreams: 0 Previous issue date: 2016-09-09<br>The Disclosure of the Corporate Social Performance (D-CSP) is a mechanism that can be used to evaluate the several social aspects involved in discretionary policies, actions, and activities identified in the managing process for stakeholders. As a result of such transparency, the D-CSP is a mechanism that may impact the relationship between the Corporate Social Performance (CFP), related to primary stakeholders and the Corporate Financial Performance (CFP). This research has the ge

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Coebergh, Henricus Petrus Theodorus. "Voluntary disclosure of corporate strategy : determinants and outcomes : an empirical study into the risks and payoffs of communicating corporate strategy." Thesis, University of Bradford, 2011. http://hdl.handle.net/10454/5701.

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Business leaders increasingly face pressure from stakeholders to be transparent. There appears however little consensus on the risks and payoffs of disclosing vital information such as corporate strategy. To fill this gap, this study analyzes firm-specific determinants and organisational outcomes of voluntary disclosure of corporate strategy. Stakeholder theory and agency theory help to understand whether companies serve their interest to engage with stakeholders and overcome information asymmetries. I connect these theories and propose a comprehensive approach to measure voluntary disclosure

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Ince, Davut. "Corporate, social and environmental reporting (CSER) : an application of stakeholder theory." Thesis, University of Exeter, 1998. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.284623.

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43

Tsui, Chen-Shiuan, and 崔震萱. "Corporate Information Disclosure and Corporate Performance." Thesis, 2007. http://ndltd.ncl.edu.tw/handle/56989011682108030423.

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碩士<br>國立交通大學<br>管理學院碩士在職專班管理科學組<br>95<br>In this thesis, we undertake a study on the relationship between corporation’s disclosure quality and their financial performance. Main sources of data include the public disclosure evaluation conducted by the Securities and Futures Institute during 2003~2005, as well as annual reports published by publicly listed Taiwanese companies. The quantitative methods, OLS (Ordinary Least Square Approach) and 2SLS (Two Stage Least Square Approach), were adopted to uncover the correlations and to reduce Homoskedasticity problems. The empirical results show that

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Ku, Fang, and 谷方. "Corporate Governance & Disclosure." Thesis, 2006. http://ndltd.ncl.edu.tw/handle/35300262296233586815.

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碩士<br>淡江大學<br>國際商學碩士在職專班<br>94<br>The purpose of this thesis is to capture to framework of corporate governance by examining its origin. The large sized corporation has recently grown up to a point far beyond the control of a national state. Any crises that occurred in the financial sector would initiate a tremendous damages to the entire economy. Under such a circumstances, how to strengthening has became the best cure to fight against the crises. Information disclosure are among the most important issues involved in the subject of corporate governance. We address the importance of informatio

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Ko, Yo-Long, and 柯佑隆. "Corporate Governance and Corporate Social Responsibility Information Disclosure." Thesis, 2011. http://ndltd.ncl.edu.tw/handle/13519891494520683554.

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碩士<br>國立臺北大學<br>會計學系<br>99<br>In recent years, corporate social responsibility has been widely discussed .Enterprises in addition to practice corporate social responsibility, preparation and issue of corporate social responsibility report has became an international business trends. And those times with the evolution of corporate governance theory, today's corporate governance is not just to shareholders, should guarantee the rights of persons are interested, this point coincides with the concept of corporate social responsibility. In the past, most empirical research focuses on the relationsh

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Chang, Hsiu-Pei, and 張修珮. "Information Disclosure and Corporate Governance." Thesis, 2009. http://ndltd.ncl.edu.tw/handle/33359269061577168787.

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碩士<br>國立交通大學<br>管理學院碩士在職專班經營管理組<br>97<br>Corporate governance is the focus of recent development. Information disclosure is the measure for stakeholders to rapidly understand the corporate governance. This study applies the structure-conduct-performance (SCP) model to analyze the coporate governance under the cross-strait trade opening. The incidents of Sanlu, Yili, King Car, and Wei Chuan companies are used for case studies. For instance, the powdered milk poisoning incidents are included as case scenarios. The major findings are as follows: 1. To promote the fundamental significance

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Huang, Li-Ting, and 黃莉婷. "Information Disclosure in Corporate Merger." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/63454505910249468140.

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碩士<br>銘傳大學<br>法律學系碩士班<br>100<br>This essay primarily discusses information disclosure in corporate mergers. In Taiwan, stipulations on corporate information disclosure are scattered in various commercial laws rather than as one unified provision. Beginning with the definition of information disclosure, the essay attempts to establish the principles of information disclosure in civil and commercial laws through a discussion of related stipulations in Taiwan’s civil and commercial laws, and legislative precedents in other countries. The essay also discusses whether information disclosure princip

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Saringat, Siti Masnah. "Corporate Environmental Disclosure in Malaysia." Thesis, 2019. https://vuir.vu.edu.au/40536/.

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The objective of this thesis is to theoretically and empirically investigate how the changing political and economic institutional environment in Malaysia influences the quantity (CEDQty) and quality (CEDQ) of corporate environmental disclosure in both annual and sustainability reports (ARs and SRs) of Malaysian publicly-listed companies in environmentally-sensitive industries (ESI). It also examines how the explanatory variables modify the relationship between the institutional environment factors and reporting practices. This thesis developed a research instrument (i.e., Corporate Environme

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CHEN, GUAN-ZHI, and 陳冠志. "The overview of corporate social responsibility disclosure in Taiwan and factors influencing corporate social responsibility disclosure." Thesis, 2011. http://ndltd.ncl.edu.tw/handle/43374448196279820357.

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碩士<br>國立臺北大學<br>會計學系<br>99<br>Recently, corporate social responsibility has been widely discussed and attention in the world. In addition to practice corporate social responsibility, preparation and issue of corporate social responsibility report has become an international trends. Purpose of this research is to analyze the profile of corporate social responsibility disclosure in Taiwan and find out affecting factors of corporate social responsibility disclosure. Empirical studies have shown that CSR disclosure activism varies across companies, industries, and time.Different theories about cor

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Hsu-Wen, Chu. "Corporate Bond Pricing With Discretionary Disclosure." 2006. http://www.cetd.com.tw/ec/thesisdetail.aspx?etdun=U0001-1107200616190900.

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