Log in

Relevant bibliographies by topics / Corporate disclosure / Journal articles

To see the other types of publications on this topic, follow the link: Corporate disclosure.

Journal articles on the topic 'Corporate disclosure'

Author: Grafiati

Published: 4 June 2021

Last updated: 25 July 2025

Create a spot-on reference in APA, MLA, Chicago, Harvard, and other styles

Select a source type:

Consult the top 50 journal articles for your research on the topic 'Corporate disclosure.'

Next to every source in the list of references, there is an 'Add to bibliography' button. Press on it, and we will generate automatically the bibliographic reference to the chosen work in the citation style you need: APA, MLA, Harvard, Chicago, Vancouver, etc.

You can also download the full text of the academic publication as pdf and read online its abstract whenever available in the metadata.

Browse journal articles on a wide variety of disciplines and organise your bibliography correctly.

1

Wei, Jing. "Does the “Greenwashing” and “Brownwashing” of Corporate Environmental Information Affect the Analyst Forecast Accuracy?" Sustainability 15, no. 14 (2023): 11461. http://dx.doi.org/10.3390/su151411461.

Full text

Abstract:

Taking the listed firms of heavy pollution industries in China for 2010–2021 as a sample, this study explored the impact and heterogeneity of corporate environmental disclosure behavior on analyst forecasts’ accuracy. We discovered that corporates measure or disclose environmental information and, the more environmental information is measured or disclosed, the more accurate analysts’ forecasts are; moreover, there is a strong and significant correlation between the environmental information given in the special reports and analysts’ forecast accuracy. This positive correlation is even more si

APA, Harvard, Vancouver, ISO, and other styles

2

G., Ezhilarasi, and K. C. Kabra. "The Impact of Corporate Governance Attributes on Environmental Disclosures: Evidence from India." Indian Journal of Corporate Governance 10, no. 1 (2017): 24–43. http://dx.doi.org/10.1177/0974686217701464.

Full text

Abstract:

This article empirically investigates the impact of corporate governance attributes on companies’ decision to disclose environmental information since corporate governance ensures fair, responsible, credible and transparent corporate behaviours to its stakeholders. The corporate governance attributes used in the study are board size, chief executive officer duality, domestic institutional ownership and foreign institutional ownership. Environmental disclosures are measured by a checklist of items based on Global Reporting Initiative guidelines as well as environmental regulations prevailing in

APA, Harvard, Vancouver, ISO, and other styles

3

Simon, Chosani, and Walter Pikisayi Mkumbuzi. "Firm Characteristics and Corporate Governance Mechanisms as Drivers of Corporate Social Responsibility Disclosure in Zimbabwe." European Journal of Theoretical and Applied Sciences 2, no. 2 (2024): 194–222. http://dx.doi.org/10.59324/ejtas.2024.2(2).18.

Full text

Abstract:

This study extends the literature on the determinants of voluntary disclosure of corporate social responsibility (CSR) in a sample of 61 annual reports from the Zimbabwe Stock Exchange for the year ended 31 December 2020. The purpose of the study is to determine why firms voluntarily disclose CSR and whether corporate governance mechanisms have an impact on firms’ disclosure policy. An unweighted disclosure index consisting of 30 corporate social responsibility attributes was developed; using content analysis to determine the level of corporate social responsibility disclosure. The results sho

APA, Harvard, Vancouver, ISO, and other styles

4

Chosani, Simon, and Pikisayi Mkumbuzi Walter. "Firm Characteristics and Corporate Governance Mechanisms as Drivers of Corporate Social Responsibility Disclosure in Zimbabwe." European Journal of Theoretical and Applied Sciences 2, no. 2 (2024): 194–222. https://doi.org/10.59324/ejtas.2024.2(2).18.

Full text

Abstract:

This study extends the literature on the determinants of voluntary disclosure of corporate social responsibility (CSR) in a sample of 61 annual reports from the Zimbabwe Stock Exchange for the year ended 31 December 2020. The purpose of the study is to determine why firms voluntarily disclose CSR and whether corporate governance mechanisms have an impact on firms’ disclosure policy. An unweighted disclosure index consisting of 30 corporate social responsibility attributes was developed; using content analysis to determine the level of corporate social responsibility disclosure. The resul

APA, Harvard, Vancouver, ISO, and other styles

5

Bloomfield, Robert J. "A Pragmatic Approach to More Efficient Corporate Disclosure." Accounting Horizons 26, no. 2 (2012): 357–70. http://dx.doi.org/10.2308/acch-10261.

Full text

Abstract:

SYNOPSIS This paper uses a Pragmatic theory of language (drawn from philosophy and linguistics) to diagnose the causes of excessive financial disclosure and propose a regulatory solution. The diagnosis is that existing disclosure regulations are one sided, effectively encouraging firms to disclose any information that might be relevant, but failing to discourage disclosure of information that adds little to what investors already know. This one-sidedness limits investors' ability to draw inferences that items the firm chooses not to disclose are not newsworthy (an inference Pragmatic theorists

APA, Harvard, Vancouver, ISO, and other styles

6

Hoq Masum, Mofijul, Sarkar James Bakul, and Hassan Nazmul. "Effect of corporate voluntary disclosure on corporate performance: Evidence from a transitional economy." Problems and Perspectives in Management 22, no. 4 (2024): 414–26. https://doi.org/10.21511/ppm.22(4).2024.31.

Full text

Abstract:

Corporate performance is one of the core pillars of accelerating the economic growth of any economy. There are some direct and indirect components of corporate performance. This study is conducted to measure the impact of indirect factors, such as corporate voluntary disclosures, on corporate performance. A sample of 872 annual reports is investigated. A content analysis has been conducted to measure voluntary disclosure. The study employs the short panel data, fixed model regression, and Panel Corrected Standard Error (PCSE). The analysis indicates that corporate voluntary disclosure has infl

APA, Harvard, Vancouver, ISO, and other styles

7

Ramdhony, Dineshwar. "Corporate Social Reporting By Mauritian Banks." International Journal of Accounting and Financial Reporting 5, no. 2 (2015): 56. http://dx.doi.org/10.5296/ijafr.v5i2.8067.

Full text

Abstract:

The paper examines CSR disclosures by commercial banks operating in Mauritius. Annual reports for the year 2011 were scrutinized using content analysis. Five categories of disclosure were chosen in line with the Code of corporate governance and prior studies. Due to the small number (20) of banks operating in the country all banks were selected. Findings show that banks with higher visibility disclose more CSR information thus confirming that the legitimacy theory is an explanation for CSR disclosure by Mauritian banks. CSR reporting is prevalent among all banks but forty percent of banks disc

APA, Harvard, Vancouver, ISO, and other styles

8

Czernkowski, Robert, Stephen Kean, and Stephen Lim. "Impact of ASX corporate governance guidelines on sustainability reporting." Accounting Research Journal 32, no. 4 (2019): 692–724. http://dx.doi.org/10.1108/arj-07-2017-0122.

Full text

Abstract:

Purpose This paper aims to examine the impact of the Australian Securities Exchange Corporate Governance recommendations on the breadth (amount of items covered) of (environmental and social) sustainability reporting by the firms in the Top 100, around the change from G3.1 to G4 disclosure regimes. Design/methodology/approach This paper undertakes comparisons of means and regression models to investigate the changes between disclosure scores of 98 listed entities from the 2013 G3.1 to the 2015 G4 disclosure regimes. Findings This paper finds that average disclosure levels did not change. Nonet

APA, Harvard, Vancouver, ISO, and other styles

9

Alnabsha, Abdalrhman, Hussein A. Abdou, Collins G. Ntim, and Ahmed A. Elamer. "Corporate boards, ownership structures and corporate disclosures." Journal of Applied Accounting Research 19, no. 1 (2018): 20–41. http://dx.doi.org/10.1108/jaar-01-2016-0001.

Full text

Abstract:

Purpose The purpose of this paper is to investigate the effect of corporate board attributes, ownership structure and firm-level characteristics on both corporate mandatory and voluntary disclosure behaviour. Design/methodology/approach Multivariate regression techniques are used to estimate the effect of corporate board and ownership structures on mandatory and voluntary disclosures of a sample of Libyan listed and non-listed firms between 2006 and 2010. Findings First, the authors find that board size, board composition, the frequency of board meetings and the presence of an audit committee

APA, Harvard, Vancouver, ISO, and other styles

10

Hoelscher, Seth A. "Voluntary hedging disclosure and corporate governance." Review of Accounting and Finance 19, no. 1 (2019): 5–29. http://dx.doi.org/10.1108/raf-01-2018-0001.

Full text

Abstract:

Purpose This paper aims to investigate the implications of governance quality on a firm’s information environment in the context of voluntary changes in hedging disclosures made by oil and gas companies. Design/methodology/approach The research utilizes a Factiva-guided search to hand-collect public disclosures related to changes in hedging policies along with the hand collection of financial derivatives positions and operational hedging contracts data using 10-K filings. The paper addresses self-selection bias, which typically plagues voluntary disclosure studies, by implementing a Heckman (1

APA, Harvard, Vancouver, ISO, and other styles

11

Zhang, Haifeng, Zhuo Zhang, Adrian Tan, and Ekaterina Steklova. "Quantity, Quality, and Performance of Corporate Social Responsibility Information Disclosure by Listed Enterprises in China: A Regional Perspective." International Journal of Environmental Research and Public Health 17, no. 7 (2020): 2245. http://dx.doi.org/10.3390/ijerph17072245.

Full text

Abstract:

The purpose of this article is to promote an increase in the number of enterprises that will disclose corporate social responsibility (CSR) information, and to improve on their quality of CSR information disclosure. Using the theory of organizational ecology, we propose that the density of companies that disclose CSR information in a region has an impact on both the quality and the performance of CSR disclosures. The study results suggest that an increase in the density of CSR information disclosing enterprises in a region will increase the number of enterprises with disclosure intentions. A d

APA, Harvard, Vancouver, ISO, and other styles

12

Samuel, Abass Olabode, Umaru Zubairu, and Bilkisu Abubakar. "Evaluating the Corporate Social Responsibility Disclosure of Nigeria’s Most Profitable Companies." TIJAB (The International Journal of Applied Business) 4, no. 2 (2020): 106. http://dx.doi.org/10.20473/tijab.v4.i2.2020.106-115.

Full text

Abstract:

This study evaluated Corporate Social Responsibility (CSR) disclosure in the most profitable companies in Nigeria, a review was carried out on the annual reports and websites of the five most profitable companies in Nigeria according to the market cap list 2018. This research focused on the quantity and quality of CSR disclosures, provided by these companies. The method of analysis used was content analysis. The result of this study revealed that from the three dimensions constituting Community disclosure, Environmental disclosure and Human Resource disclosure, Community disclosure was the mos

APA, Harvard, Vancouver, ISO, and other styles

13

Arshad, Roshayani, Ruhaya Atan, and Faizah Darus. "Board structure, institutional pressures and corporate voluntary disclosures." Corporate Ownership and Control 6, no. 3 (2009): 360–70. http://dx.doi.org/10.22495/cocv6i3c3p2.

Full text

Abstract:

Corporate disclosure has been subjected to calls for corporate transparency by corporate governance movement as a matter of good corporate governance. Managers face substantial pressure to make more transparent disclosure of their activities to promote efficient governance of their companies or risk losing legitimacy from the perspectives of the investors and other stakeholders. Using the annual reports of 155 Malaysian listed companies, this study investigates the competing effects of board structure and institutional pressures on the extent and credibility of corporate voluntary disclosure d

APA, Harvard, Vancouver, ISO, and other styles

14

Elberry, Noha, and Khaled Hussainey. "Does corporate investment efficiency affect corporate disclosure practices?" Journal of Applied Accounting Research 21, no. 2 (2020): 309–27. http://dx.doi.org/10.1108/jaar-03-2019-0045.

Full text

Abstract:

PurposeThe authors examine the impact of corporate investment efficiency on corporate voluntary disclosure for a sample of UK non-financial companies.Design/methodology/approachThe authors use a sample of FTSE All-Share firms for the period of 2007–2014. Disclosure scores are collected from Corporate Financial Information Environment (CFIE). They follow Biddle et al. (2009) and Chen et al. (2011) in measuring corporate investment efficiency.FindingsThe authors find that high level of performance-related disclosure is associated with high level of corporate investment efficiency, while high lev

APA, Harvard, Vancouver, ISO, and other styles

15

Serrasqueiro, Rogério Marques, and Tânia Sofia Mineiro. "Corporate risk reporting: Analysis of risk disclosures in the interim reports of public Portuguese non-financial companies." Contaduría y Administración 63, no. 2 (2018): 34. http://dx.doi.org/10.22201/fca.24488410e.2018.1615.

Full text

Abstract:

<p class="Default">Fast changing environments, globalization, coupled with financial scandals, and the advance of information technologies made corporate risk a very central issue in management and accounting. Current governance codes require that management disclose in annual reports its responsibility for the adequacy of risk management and internal control systems and the disclosure of risk and uncertainties faced by companies are required by both governance codes and corporate reporting. This study seeks to capture risk disclosure patterns adopted by public Portuguese companies in i

APA, Harvard, Vancouver, ISO, and other styles

16

Hoopes, Jeffrey L., Leslie Robinson, and Joel Slemrod. "Corporate Tax Disclosure." Journal of the American Taxation Association 46, no. 2 (2024): 31–61. http://dx.doi.org/10.2308/jata-2022-037.

Full text

Abstract:

ABSTRACT Policies that require, or recommend, disclosure of corporate tax information are becoming more common throughout the world, as are examples of tax-related information increasingly influencing public policy and perceptions. In addition, companies are increasing the voluntary provision of tax-related information. We describe those trends and place them within a taxonomy of public and private tax disclosure. We then review the academic literature on corporate tax disclosures and discuss what is known about their effects. One key takeaway is the paucity of evidence that many tax disclosur

APA, Harvard, Vancouver, ISO, and other styles

17

Muliaturrohmah Ikhwani, Ananda, Irma Paramita, and Karsam Sunaryo. "Pengaruh Ukuran Perusahaan dan Corporate Governance Terhadap Konerja Keuangan Dengan Pengungkapan Sustaunability Report Sebagai Variabel Intervening." JRB-Jurnal Riset Bisnis 2, no. 2 (2019): 147–69. http://dx.doi.org/10.35592/jrb.v2i2.407.

Full text

Abstract:

Financial performance can provide an overview of past performance and future prospects of a company. Many companies carry out business activities related to nature but do not disclose sustainability reports. Companies that have a large company size should disclose more information than small companies, including disclosures about the implementation of Corporate Governance and sustainability reports disclosure. With these disclosures of information, it is expected to increase public trust in the company and improve the company's financial performance. This research aims to obtain evidence that

APA, Harvard, Vancouver, ISO, and other styles

18

Louie, Judy, Kamran Ahmed, and Xu-Dong Ji. "Voluntary disclosures practices of family firms in Australia." Accounting Research Journal 32, no. 2 (2019): 273–94. http://dx.doi.org/10.1108/arj-04-2016-0042.

Full text

Abstract:

Purpose This paper aims to examine the voluntary disclosure practices of family and non-family listed firms and whether family firms have improved their disclosure practices following the introduction of the Principles of Good Corporate Governance and Best Practice Recommendations in 2003 in Australia. Design/methodology/approach Voluntary disclosures are measured by constructing an index specifically for this study. Such indexes consist of corporate governance disclosure, strategic disclosure and future disclosures. They are then regressed on firm-specific variables while controlling for fami

APA, Harvard, Vancouver, ISO, and other styles

19

Elgammal, Mohammed M., Khaled Hussainey, and Fatma Ahmed. "Corporate governance and voluntary risk and forward-looking disclosures." Journal of Applied Accounting Research 19, no. 4 (2018): 592–607. http://dx.doi.org/10.1108/jaar-01-2017-0014.

Full text

Abstract:

PurposeThe purpose of this paper is to examine the impact of corporate governance on risk and forward-looking disclosures in Qatar.Design/methodology/approachThe authors automatically measure levels of risk and forward-looking disclosures in the annual reports of Qatari firms for the period 2008–2014. The authors also use two ways clustered error pooled panel regressions to examine the determinants of these disclosures.FindingsThe authors find that firms with a higher percentage of foreign ownership disclose more forward-looking information; conversely, board size has a negative impact on the

APA, Harvard, Vancouver, ISO, and other styles

20

Blanc, Renata, Muhammad Azizul Islam, Dennis M. Patten, and Manuel Castelo Branco. "Corporate anti-corruption disclosure." Accounting, Auditing & Accountability Journal 30, no. 8 (2017): 1746–70. http://dx.doi.org/10.1108/aaaj-02-2015-1965.

Full text

Abstract:

Purpose The purpose of this paper is to investigate whether differences in media exposure regarding corporate corruption appear to influence companies’ anti-corruption disclosures. The authors also examine whether the level of press freedom in firms’ home countries affects disclosure and the impact of media exposure in different ways. Design/methodology/approach The authors use Transparency International’s 2012 ratings of anti-corruption disclosure by the 105 largest multinational firms in the world, press freedom assessments from the non-governmental organization Reporters Without Borders, an

APA, Harvard, Vancouver, ISO, and other styles

21

Thi, Hinh Nguyen, Kim Lien Tran Thi, and Thu Hien Phan Thi. "Measurement and Disclosure Corporate Social Responsibility." International Journal of Case Studies (ISSN Online 2305-509X) 08, no. 09 (2019): 16–20. https://doi.org/10.5281/zenodo.4835598.

Full text

Abstract:

Implementation of corporate social responsibility, towards sustainable development, is one of the important goals of businesses. In particular, the issues of social responsibility, such as environmental protection, community activities, and employee regimes are always focused on by managers. Therefore, the publication of information on the sustainability reports in general or the disclosure of corporate social responsibility attracts the attention of many managers as well as economists. This paper presents a theoretical basis for the need to disclose corporate social responsibility information

APA, Harvard, Vancouver, ISO, and other styles

22

Thi, Hinh Nguyen, Kim Lien Tran Thi, and Thu Hien Phan Thi. "Measurement and Disclosure Corporate Social Responsibility." International Journal of Case Studies 4, no. 7 (2015): 16–20. https://doi.org/10.5281/zenodo.3529241.

Full text

Abstract:

Implementation of corporate social responsibility, towards sustainable development, is one of the important goals of businesses. In particular, the issues of social responsibility, such as environmental protection, community activities, and employee regimes are always focused on by managers. Therefore, the publication of information on the sustainability reports in general or the disclosure of corporate social responsibility attracts the attention of many managers as well as economists. This paper presents a theoretical basis for the need to disclose corporate social responsibility information

APA, Harvard, Vancouver, ISO, and other styles

23

Mai Tran, Ngoc, and Manh Ha Tran. "Corporate social responsibility disclosure and firm performance: Evidence from Vietnam." Investment Management and Financial Innovations 19, no. 3 (2022): 49–59. http://dx.doi.org/10.21511/imfi.19(3).2022.05.

Full text

Abstract:

Corporate social responsibility (CSR) is quite a new concept to business and society in Vietnam. Information on CSR reflects a firm’s commitment to ethical behavior in its activities and reputation. However, it is questioned whether the information disclosure has any relationship with firm performance. Employing panel regression of about 200 listed firms on the Vietnam Stock Exchange and space-based measurement of CSR disclosure, the study confirms a positive impact of CSR disclosure on firm performance. Firms use CSR disclosures to indirectly improve their performance. Firms that disclose CSR

APA, Harvard, Vancouver, ISO, and other styles

24

Talpur, Shabana, Mohd Lizam, and Nazia Keerio. "Determining firm characteristics and the level of voluntary corporate governance disclosures among Malaysian listed property companies." MATEC Web of Conferences 150 (2018): 05010. http://dx.doi.org/10.1051/matecconf/201815005010.

Full text

Abstract:

This study examined the level of voluntary corporate governance disclosures and the influence of firm characteristics (i.e., firm size, firm age, and firm market listing) on the level of these disclosures among Malaysian property listed companies. The check-list to measure the voluntary corporate governance disclosures was adopted from Malaysian corporate governance index 2011 by Minority Shareholder Watchdog Group (MSWG). The voluntary corporate governance disclosure practices and firm specific characteristics were obtained from annual reports of property listed companies on Bursa Malaysia fo

APA, Harvard, Vancouver, ISO, and other styles

25

Saraswati, Erwin, Alfizah Azzahra, and Ananda Sagitaputri. "Corporate Governance Mechanisms and Voluntary Disclosure." AKRUAL: Jurnal Akuntansi 11, no. 2 (2020): 82. http://dx.doi.org/10.26740/jaj.v11n2.p82-94.

Full text

Abstract:

Corporate disclosure and corporate governance are two inseparable instruments of investor protection. This research sought to find evidence on how corporate governance mechanisms affect the extent of voluntary disclosures. Voluntary disclosures were measured using content analysis on published annual reports. The sample of this research consisted of 81 firm-year observations from 27 firms of consumer goods sector listed on Indonesian Stock Exchange from 2016 to 2018. Using multiple regression method, the result has shown that board size and board independence increase voluntary disclosures, in

APA, Harvard, Vancouver, ISO, and other styles

26

Haque, Shamima, and Muhammad Azizul Islam. "Stakeholder pressures on corporate climate change-related accountability and disclosures: Australian evidence." Business and Politics 17, no. 2 (2015): 355–90. http://dx.doi.org/10.1017/s1369525800001674.

Full text

Abstract:

This study investigates stakeholder pressures on corporate climate change-related accountability and disclosure practices in Australia. While existing scholarship investigates stakeholder pressures on companies to discharge their broader accountability through general social and environmental disclosures, there is a lack of research investigating whether and how stakeholder pressures emerge to influence accountability and disclosure practices related to climate change. We surveyed various stakeholder groups to understand their concerns about climate change-related corporate accountability and

APA, Harvard, Vancouver, ISO, and other styles

27

Mendes-da-Silva, Wesley, Theodore E. Christensen, and Vernon J. Richardson. "Determinants of internet financial disclosure in an emerging market: lessons from Brazil." Corporate Ownership and Control 5, no. 2 (2008): 379–92. http://dx.doi.org/10.22495/cocv5i2c3p7.

Full text

Abstract:

Disclosure transparency is one of the pillars of good corporate governance. Moreover, the digital age has produced a dramatic shift in the corporate communication paradigm. As a result, companies increasingly use the Internet as a means of disseminating and disclosing financial information to shareholders, analysts and other interested capital market participants. This research examines the determinants of voluntary disclosure of financial information on the Internet by Brazilian firms. Cross-sectional analyses based on 291 non-financial companies listed on the São Paulo Stock Exchange in 2002

APA, Harvard, Vancouver, ISO, and other styles

28

Abraham, Santhosh, Claire Marston, and Edward Jones. "Disclosure by Indian companies following corporate governance reform." Journal of Applied Accounting Research 16, no. 1 (2015): 114–37. http://dx.doi.org/10.1108/jaar-05-2012-0042.

Full text

Abstract:

Purpose – The purpose of this paper is to investigate Indian companies’ compliance with the mandatory and voluntary corporate governance disclosure requirements of the Stock Exchange Board of India’s Clause 49. Design/methodology/approach – The authors develop a corporate governance disclosure index and sub-indices based on Clause 49. Annual reports of listed Indian companies are scored according to their disclosures in two periods – pre and post amendments to Clause 49. Findings – Indian companies are highly compliant with corporate governance disclosure requirements of Clause 49. Disclosure

APA, Harvard, Vancouver, ISO, and other styles

29

Hasanah, Koriatul, Lia Uzliawati, and Tri Lestari. "Pengaruh Islamic Values Dan Corporate governance Terhadap Corporate Governance Disclosure Pada Bank Syariah di Indonesia." Owner 8, no. 1 (2024): 617–26. http://dx.doi.org/10.33395/owner.v8i1.1774.

Full text

Abstract:

This research aims to determine the effect of Islamic values and corporate governance on corporate governance disclosure. The independent variables in this research are Islamic values and corporate governance, which are proxied by corporate governance mechanisms, managerial ownership, and institutional ownership. The dependent variable in this research is corporate governance disclosure. This research's population consists of all Annual Reports of Islamic Commercial Banks that are registered with the Financial Services Authority (OJK). The sampling method used was purposive sampling, and 13 co

APA, Harvard, Vancouver, ISO, and other styles

30

Zhang, Yi, Gin Chong, and Ruixin Jia. "Fair value, corporate governance, social responsibility disclosure and banks’ performance." Review of Accounting and Finance 19, no. 1 (2019): 30–47. http://dx.doi.org/10.1108/raf-01-2018-0016.

Full text

Abstract:

Purpose The purpose of this paper is to investigate the interaction between mandatory disclosures and voluntary disclosures of banks and the information content of corporate disclosures on firm performance. Design/methodology/approach Based on the US-listed banks from 2007 to 2015, this paper examines the interplay among the fair-value measurement, corporate governance disclosure and voluntary social responsibility disclosure. In addition, the paper examines the extent of such disclosure of mandatory items (fair-value measurement) versus voluntary items (corporate governance and social respons

APA, Harvard, Vancouver, ISO, and other styles

31

Tello, Edward, James Hazelton, and Shane Vincent Leong. "Australian corporate political donation disclosures." Accounting, Auditing & Accountability Journal 32, no. 2 (2019): 581–611. http://dx.doi.org/10.1108/aaaj-04-2016-2515.

Full text

Abstract:

Purpose A primary tool for managing the democratic risks posed by political donations is disclosure. In Australia, corporate donations are disclosed in government databases. Despite the potential accountability benefits, corporations are not, however, required to report this information in their annual or stand-alone reports. The purpose of this paper is to investigate the quantity and quality of voluntary reporting and seek to add to the nascent theoretical understanding of voluntary corporate political donations. Design/methodology/approach Corporate donors were obtained from the Australian

APA, Harvard, Vancouver, ISO, and other styles

32

Joanne Shaza Janang, Corina Joseph, and Roshima Said. "Corporate Governance and Corporate Social Responsibility Society Disclosure: The Application of Legitimacy Theory." International Journal of Business and Society 21, no. 2 (2020): 660–78. http://dx.doi.org/10.33736/ijbs.3281.2020.

Full text

Abstract:

It is important for companies to adhere to society’s values by engaging in corporate social responsibility activities to remain legitimate, which in turn, translated into disclosures in annual reports. Corporate governance mechanisms have been used as explanatory factors in determining the level of disclosures. This paper aims to determine the influence of corporate governance mechanisms on the society disclosure in Malaysian companies’ annual reports using the legitimacy theory. The level of society disclosure is examined against the Modified Society Disclosure Index (MoSDI), which was develo

APA, Harvard, Vancouver, ISO, and other styles

33

Ahmad, Syahrul Ahmar, Noraisah Sungip, Halil Paino, and Rahimah Mohamed Yunos. "Whistleblowing Policy Disclosure among Malaysian Listed Shariah-Compliant Companies." 13th GLOBAL CONFERENCE ON BUSINESS AND SOCIAL SCIENCES 13, no. 1 (2022): 1. http://dx.doi.org/10.35609/gcbssproceeding.2022.1(73).

Full text

Abstract:

According to Islamic beliefs, commercial operations must be directed by fairness, equality, and morality, as dictated by Shariah requirements. As a result, Shariah-compliant companies must include a religious dimension in their disclosures for the benefit of Muslim stakeholders. Recent research on these Shariah-compliant corporations has focused on their corporate social responsibility disclosures (Said et al., 2018) or the quality of these companies' voluntary disclosure policies in Malaysia (Ousama & Fatima, 2010). The Islamic perspective of disclosure is based on the concept of social a

APA, Harvard, Vancouver, ISO, and other styles

34

Choi, Jang-Ho, Kyungok Song, and Jaewook Shin. "A Conceptual Study on the Human Capital Disclosure System and Implications from Overseas Cases." Korean Academy of Organization and Management 49, no. 2 (2025): 1–26. https://doi.org/10.36459/jom.2025.49.2.1.

Full text

Abstract:

As the proportion of intangible assets held by companies increases, efforts to disclose information about these assets to stakeholders, including investors, are growing worldwide. These efforts aim to reduce unreasonable decisions caused by information asymmetry. In particular, the importance of human capital disclosure, which seeks to reveal information about human capital capable of providing sustainable competitive advantages through its value and inimitability, is rising. In this context, various frameworks, such as ISO 30414, have emerged to measure and disclose companies' human capital.

APA, Harvard, Vancouver, ISO, and other styles

35

Liu, Yang Stephanie, and Jessica Hong Yang. "A longitudinal analysis of corporate greenhouse gas disclosure strategy." Corporate Governance: The International Journal of Business in Society 18, no. 2 (2018): 317–30. http://dx.doi.org/10.1108/cg-11-2016-0213.

Full text

Abstract:

Purpose This paper aims to investigate the extent to which greenhouse gas (GHG)-sensitive companies in the FTSE 100 disclose carbon emission information in their annual reports and stand-alone reports during the period of 2004-2012 and how they respond to the launch of legally binding GHG-reduction schemes – the European (EU) Emission Trading Scheme (EU ETS) and the Climate Change Act (CCA). Design/methodology/approach A 42-item disclosure index is constructed to analyse the quality of corporate GHG disclosures. The authors initially chart the development of corporate GHG disclosure from 2004

APA, Harvard, Vancouver, ISO, and other styles

36

CHEN, JIFAN, and MENGZE ZHANG. "Effect of Firm ESG Disclosure on Corporate Financial Performance and Firm Value." Korea Industrial Technology Convergence Society 29, no. 4 (2024): 165–74. https://doi.org/10.29279/jitr.k.2024.29.4.165.

Full text

Abstract:

Corporate social responsibilityand sustainability has increasingly emphasized the impact of ESG factors on corporate management in recent years. maximizing financial benefits and creating social value in this context, this study comparatively analyzed the impact of ESG disclosures on Korean logistic companies’ financial performance and market value during 2010-2023. ESG disclosure was measured via Bloomberg's ESG Disclosure Score. The analysis revealed that companies with higher ESG disclosure scores had significantly greaterfinancial outcomes and market value. Furthermore, ESG disclosures had

APA, Harvard, Vancouver, ISO, and other styles

37

Jiang, Yabing, and Wullianallur Raghupathi. "IT-Enabled Corporate Governance." Information Resources Management Journal 23, no. 4 (2010): 1–20. http://dx.doi.org/10.4018/irmj.2010100101.

Full text

Abstract:

Sophisticated information technologies allow companies to provide stakeholders with more transparency. Web-based disclosures have the advantages of low cost, mass reach, frequency and speed, and yet the extent of Internet disclosure varies across companies and industries. Drawing on interdisciplinary work in information technology and corporate governance, in this paper, the authors examine the S&P 100 companies’ use of the Web for corporate governance information disclosure and analyze the association between the Web disclosing practice and firm attributes. Their findings support the prop

APA, Harvard, Vancouver, ISO, and other styles

38

Ramananda, Dimaz, and Apriani Dorkas Rambu Atahau. "Corporate social disclosure through social media: an exploratory study." Journal of Applied Accounting Research 21, no. 2 (2019): 265–81. http://dx.doi.org/10.1108/jaar-12-2018-0189.

Full text

Abstract:

Purpose The purpose of this paper is to determine the extent of voluntary corporate social responsibility (CSR) disclosure by Indonesian firms on their social media and to compare it with the mandatory disclosure on their annual reports. Design/methodology/approach The authors use publicly listed Indonesian firms that are included in the SRI-KEHATI Index as the sample. Further, by using NVIVO software, the authors qualitatively analyze CSR activities disclosed on firms’ social media and annual reports with an interpretive approach. Findings The findings indicate that Indonesian firms still exh

APA, Harvard, Vancouver, ISO, and other styles

39

Firmansyah, Amrie, Mitsalina Choirun Husna, and Maritsa Agasta Putri. "Corporate Social Responsibility Disclosure, Corporate Governance Disclosures, and Firm Value In Indonesia Chemical, Plastic, and Packaging Sub-Sector Companies." Accounting Analysis Journal 10, no. 1 (2021): 9–17. http://dx.doi.org/10.15294/aaj.v10i1.42102.

Full text

Abstract:

This study aims to examine environmental disclosure, social disclosure, economic disclosure, and corporate governance disclosures on the firm value in Indonesia. This study uses a quantitative method with multiple regression. This study employs data from chemical, plastic, and packaging sub-sector companies which listed in the IDX. After purposive sampling was conducted, the final sample consists of eleven companies from 2016 up to 2019. The result suggests that environmental disclosure positively affects firm value. Meanwhile, economic and social disclosures do not affect firm value. Also, th

APA, Harvard, Vancouver, ISO, and other styles

40

Farkas, Maia, and Walied Keshk. "How Facebook influences non-professional investors’ affective reactions and judgments." Journal of Financial Reporting and Accounting 17, no. 1 (2019): 80–103. http://dx.doi.org/10.1108/jfra-10-2017-0092.

Full text

Abstract:

Purpose The use of social networking websites by companies to disclose corporate news and by investors to collect information for investment purposes is increasing rapidly. However, the role of investors’ affective reactions to corporate disclosures on social networking websites is under-researched. This paper aims to examine how the disclosure platform (disclosing news on a company’s Facebook Web page or the corporate investor relations Web page) and news valence (positive or negative) jointly influence investors’ affective reactions to corporate news and stock price change judgments. Design/

APA, Harvard, Vancouver, ISO, and other styles

41

Tang, Juanjie. "Corporate Social Responsibility Information Disclosure, Environmental Dynamics and Corporate Value." Highlights in Business, Economics and Management 20 (November 30, 2023): 496–507. http://dx.doi.org/10.54097/hbem.v20i.13017.

Full text

Abstract:

With the rapid economic development, social responsibility issues such as environmental protection, food safety, and employee health have become increasingly severe, and have received widespread attention from the general public. The relationship between corporate social responsibility information disclosure and corporate value has also become a hot issue in academia and practice. There are countless relevant studies, but they have not reached a consistent conclusion. With the introduction of relevant policies, although the number of companies that disclose social responsibility information in

APA, Harvard, Vancouver, ISO, and other styles

42

Ould Daoud Ellili, Nejla, та Haitham Nobanee. "Corporate risk disclosure of Islamic and сonventional banks". Banks and Bank Systems 12, № 3 (2017): 247–56. http://dx.doi.org/10.21511/bbs.12(3-1).2017.09.

Full text

Abstract:

This study examines the degree of the corporate risk disclosure and its impact on the banking performance using annual data of banks listed on the UAE financial markets: Abu Dhabi Stock Exchange (ADX) and Dubai Financial Market (DFM) during the period 2003–2013. The authors conduct the content analysis of the annual reports to measure the degree of the corporate risk disclosure. In addition, they use the panel data regressions to analyze the impact of the corporate risk disclosure on the performance of the banks. The results show low degree of the overall corporate risk disclosure index, strat

APA, Harvard, Vancouver, ISO, and other styles

43

Adamu, Musa Uba. "Ownership Structure and Corporate Risk Disclosure in Emerging Countries." Journal of Corporate Finance Research / Корпоративные Финансы | ISSN: 2073-0438 18, no. 2 (2024): 70–81. http://dx.doi.org/10.17323/j.jcfr.2073-0438.18.2.2024.70-81.

Full text

Abstract:

The study examines the impact of ownership structure on corporate risk disclosure in African emerging countries. The sample includes 42 firms that are listed on the Johannesburg Stock Exchange and the Nigerian Stock Exchange. The data for the independent variables were taken from the Bloomberg data stream, whereas the data for the dependent variable were taken from annual reports retrieved from the website of the sample companies. The study’s time period runs from 2014 to 2018. Regression and content analysis were employed as the analytical tools. We perform text analysis on company annual rep

APA, Harvard, Vancouver, ISO, and other styles

44

Gladys Malobi OKOLIE and Edirin JEROH. "CORPORATE DISCLOSURES AND STOCK PERFORMANCE IN NIGERIA." Finance & Accounting Research Journal 4, no. 4 (2022): 231–42. http://dx.doi.org/10.51594/farj.v4i5.414.

Full text

Abstract:

This work empirically assessed whether corporate disclosures exert significant influence on stock performance of publicly listed firms in Nigeria. Specifically, we measured corporate disclosures using four dimensions – profit-related disclosure, governance-related disclosure, dividend-related disclosure, and CSR-related disclosure; whereas stock performance was gleaned by the published stock prices of companies for the relevant years. Secondary data from 25 sampled companies proportionately drawn from 5 different industrial groupings on the Nigerian Exchange Group (NGX) were obtained and analy

APA, Harvard, Vancouver, ISO, and other styles

45

Priyadarshanie, W. A. N., Siti Khalidah Md Yusoff, and S. M. Ferdous Azam. "Determinants of corporate disclosures: An empirical test of political economy theory." International Journal of Applied Economics, Finance and Accounting 17, no. 2 (2023): 483–96. http://dx.doi.org/10.33094/ijaefa.v17i2.1210.

Full text

Abstract:

The principle objective of this study was to employ political economy theory in order to examine the determinants that impact the corporate disclosure of listed companies in Sri Lanka. Data was gathered from 122 companies over a period of eight years, from 2012 to 2019. Corporate disclosures of Sri Lankan listed corporations were analysed using Partial Least Square Structural Equation Modelling (PLS-SEM). Determinants of corporate disclosures have been examined in light of political economy theory, namely legitimacy, isomorphic effects, and stakeholder power. The amount of corporate disclosure

APA, Harvard, Vancouver, ISO, and other styles

46

Rehman, Ramiz ur, Zahid Riaz, Charles Cullinan, Junrui Zhang, and Fanghua Wang. "Institutional Ownership and Value Relevance of Corporate Social Responsibility Disclosure: Empirical Evidence from China." Sustainability 12, no. 6 (2020): 2311. http://dx.doi.org/10.3390/su12062311.

Full text

Abstract:

We examine the relationship between corporate social responsibility (CSR) disclosure and firm value in China. Using a sample of listed companies on the Shanghai Stock Exchange from 2008 to 2012, we find that market value of a firm is higher when a company makes a lower level of CSR disclosure. Other things being equal, this relationship becomes positive when the CSR disclosure is moderated with the institutional ownership. With regard to the CSR disclosure, we found consistent results with respect to the little evidence that the amount of CSR disclosure is significantly associated with market

APA, Harvard, Vancouver, ISO, and other styles

47

Al-Bassam, Waleed M., Collins G. Ntim, Kwaku K. Opong, and Yvonne Downs. "Corporate Boards and Ownership Structure as Antecedents of Corporate Governance Disclosure in Saudi Arabian Publicly Listed Corporations." Business & Society 57, no. 2 (2015): 335–77. http://dx.doi.org/10.1177/0007650315610611.

Full text

Abstract:

This study investigates whether and to what extent publicly listed corporations voluntarily comply with and disclose recommended good corporate governance (CG) practices, and distinctively examines whether the observed cross-sectional differences in such CG disclosures can be explained by ownership and board mechanisms with specific focus on Saudi Arabia. The study’s results suggest that corporations with larger boards, a Big 4 auditor, higher government ownership, a CG committee, and higher institutional ownership disclose considerably more than those that are not. By contrast, the study find

APA, Harvard, Vancouver, ISO, and other styles

48

Joanna (Jingwen) Zhao, Xinruo Wang, and David C. Yang. "CLIMATE CHANGE RISK DISCLOSURE AND ACCOUNTING CHOICE: EVIDENCE FROM U.S. OIL AND GAS COMPANIES." International Journal of Business & Economics (IJBE) 8, no. 2 (2023): 89–106. http://dx.doi.org/10.58885/ijbe.v08i2.089.jz.

Full text

Abstract:

Focusing on U.S. oil and gas companies following the SEC’s investigation of ExxonMobil’s climate risk issues, this study investigates the impact of climate change risk (CCR) disclosure on corporate accounting choices. After examining U.S. oil and gas firms’ 10-K filings, carbon disclosure project (CDP) reports, and multi-source corporate sustainability reports, we find a positive association between CCR disclosure and the full cost (FC) accounting choice, designating that oil and gas firms with greater CCR disclosures are more likely to adopt the FC method to record oil and gas exploration act

APA, Harvard, Vancouver, ISO, and other styles

49

Liu, Qiao, and Charl de Villiers. "Does the provision of voluntary corporate social responsibility disclosure influence the cost of equity capital? Evidence from Australia and the United Kingdom." Corporate Ownership and Control 8, no. 4 (2011): 201–13. http://dx.doi.org/10.22495/cocv8i4c1p6.

Full text

Abstract:

The practice of managers of firms making voluntary social disclosures has become widespread. Corporate ownership (shareholders) will be interested to know whether these voluntary social disclosures affect them by influencing the firm’s cost of equity capital. This study investigates the relationship between the voluntary corporate social responsibility disclosure of Australian and UK firms, based on the 2008 KPMG International Survey of Corporate Social Responsibility Reporting and the cost of equity capital based on the Botosan and Plumlee (2005) model. Using a sample of 59 firms ranked in th

APA, Harvard, Vancouver, ISO, and other styles

50

Koernia, Mellany, and Ari Dewi Cahyati. "The Impact of Corporate Governance, Leverage, and Profitability on Intellectual Capital Disclosure with Company Size as a Moderating Variable." Journal of Auditing, Finance, and Forensic Accounting 10, no. 1 (2022): 27–43. http://dx.doi.org/10.21107/jaffa.v10i1.13299.

Full text

Abstract:

This research focuses to examine the impact of Corporate Governance, Leverage, and Profitability on Intellectual Capital Disclosure with Company Size as a Moderating Variable. This research method is descriptive method with a quantitative approach. The data used in this study is secondary data, namely the annual report obtained from www.IDX.co.id and the corporate governance perception index report obtained from The Indonesian Institute for Corporate Governance. The number of samples is 46 data with the technique of taking using the purposive sampling method. The findings of this study demonst

APA, Harvard, Vancouver, ISO, and other styles

We offer discounts on all premium plans for authors whose works are included in thematic literature selections. Contact us to get a unique promo code!