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Journal articles on the topic 'Disclosure of Negative Information'

Author: Grafiati

Published: 25 June 2021

Last updated: 29 July 2025

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1

Al-Jabri, Ibrahim M., Mustafa I. Eid, and Amer Abed. "The willingness to disclose personal information." Information & Computer Security 28, no. 2 (2019): 161–81. http://dx.doi.org/10.1108/ics-01-2018-0012.

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Purpose Customer privacy and security are major concerns. Online firms worldwide collect customer data for various reasons. This study aims to investigate factors that motivate and hinder a customer’s willingness to disclose personal information (WTD) to online firms on e-commerce websites. Design/methodology/approach Based on an extensive literature review, three sets of factors have been identified. These sets of factors are privacy concern, perceived disclosure benefits and privacy assurances. It is hypothesized that privacy concerns negatively affect the disclosure of personal information,

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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.

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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

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Lee, Eric Y., and John R. Busenbark. "When Do Managers Disclose Negative Information? A Voluntary Disclosure Theory Perspective." Academy of Management Proceedings 2018, no. 1 (2018): 15427. http://dx.doi.org/10.5465/ambpp.2018.15427abstract.

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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.

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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

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Nasser A., Alharbi Nesreen, and Yanhui Li. "Impacts of Trust in Government and Privacy Risk Concern on Willingness to Provide Personal Information in Saudi Arabia." INTERNATIONAL JOURNAL OF MANAGEMENT SCIENCE AND BUSINESS ADMINISTRATION 6, no. 2 (2020): 7–18. http://dx.doi.org/10.18775/ijmsba.1849-5664-5419.2014.62.1001.

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The current study followed a quantitative research design to determine the significance of the relationships presented in the research model. The relationships between Privacy risk concerns, benefit to disclose, trust, and willingness to provide personal information has been tested using SPSS. An online questionnaire in Arabic language was used collect data by distributing survey link via WhatsApp, Twitter, Snapchat, Facebook and Instagram. The sample consists out of 268 respondents. The results of the study indicate that trust has a positive impact on the privacy disclosure revenue whereas pr

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Bertomeu, Jeremy, Anne Beyer, and Ronald A. Dye. "Capital Structure, Cost of Capital, and Voluntary Disclosures." Accounting Review 86, no. 3 (2011): 857–86. http://dx.doi.org/10.2308/accr.00000037.

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ABSTRACT: This paper develops a model of financing that jointly determines a firm’s capital structure, its voluntary disclosure policy, and its cost of capital. Investors who receive securities in return for supplying capital sometimes incur losses when they trade their securities with an informed trader. The firm’s disclosure policy and the structure of its securities determine the information advantage of the informed trader and, hence, the size of investors’ trading losses and the firm’s cost of capital. We establish a hierarchy of optimal securities and disclosure policies that varies with

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Filzen, Joshua J. "The Information Content of Risk Factor Disclosures in Quarterly Reports." Accounting Horizons 29, no. 4 (2015): 887–916. http://dx.doi.org/10.2308/acch-51175.

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SYNOPSIS I examine whether recently required risk factor update disclosures in quarterly reports provide investors with timely information regarding potential future negative economic events. Specifically, I examine whether risk factor updates in 10-Q filings are associated with negative abnormal returns at the time the updates are disclosed and whether quarterly updates are followed by negative earnings shocks. I find that firms presenting updates to their risk factor disclosures have significantly lower abnormal returns around the filing date of the 10-Q relative to firms without updates. I

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Kim, Bitna, Kyung-Shik Shin, and Sangmi Chai. "How People Disclose Themselves Differently According To The Strength Of Relationship In SNS?" Journal of Applied Business Research (JABR) 31, no. 6 (2015): 2139. http://dx.doi.org/10.19030/jabr.v31i6.9472.

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Self-disclosure is defined as “act of revealing personal information to others” (Archer, 1980, p.183). It plays a key role in development and maintenance of relationships.Since many companies adopt social networking services for their organizational information sharing platform, it is important to identify the process of creating and maintaining social relationship in virtual spaces for successful adoption of SNS. In this research, we identify a self-disclosure as a driving factor for initiating and maintaining online social relationships.This research assumes that the self-disclose strategy a

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Ekundayo, Gbenga, Ndubuisi Jeffery Jamani, and Festus Odhigu. "Environmental Disclosure Modelling in a Developing Economy: Does Corporate Governance Matter? A Double Hurdle Regression Approach." International Journal of Financial Research 12, no. 4 (2021): 111. http://dx.doi.org/10.5430/ijfr.v12n4p111.

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The paper examines environmental Disclosure Modelling in a Developing Economy using the Craigg double hurdle model and controlling for the role of corporate governance. This study employs the ex-post research design and investigates firm’s environmental disclosures in Nigeria, by controlling for corporate governance characteristics. The study employs a sample of 35 non-financial firms listed on the Nigerian Stock Exchange using the simple random sampling technique. Secondary data retrieved from the financial statements of the selected companies was used for the study. Both the Tobit and double

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Shin, Hoyoung, and Hyunmin Oh. "The Effect Of Accruals Quality On The Association Between Voluntary Disclosure And Information Asymmetry In Korea." Journal of Applied Business Research (JABR) 33, no. 1 (2016): 223–36. http://dx.doi.org/10.19030/jabr.v33i1.9892.

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Using data on the firms' voluntary disclosures from the Korea Stock Exchange from 2011 to 2014, we first empirically examine the association between voluntary disclosure and information asymmetry and then investigate the extent to which this association is affected by accruals quality since Korea adopted International Financial Reporting Standards (IFRS) in 2011. We use Comprix et al. (2011) and Shin and Park (2014)'s measures of information asymmetry. They are daily stock return volatility (VOLA) and trading volume turnover (VOL). We use the Dechow et al.'s (1995) revised Jones model and the

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Yang, Hongwei “Chris.” "Prior Negative Experience, Online Privacy Concerns and Intent to Disclose Personal Information in Chinese Social Media." International Journal of E-Business Research 10, no. 2 (2014): 23–44. http://dx.doi.org/10.4018/ijebr.2014040102.

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A paper survey of 489 Chinese college students was conducted in spring, 2012 to test a conceptual model of online information disclosure in social media. It shows that young Chinese SNS users' prior negative experience of online disclosure significantly increased their online privacy concerns and their perceived risk. Their online privacy concerns undermined their trust of online companies, marketers and laws to protect privacy and elevated their perceived risk. Their trust strongly predicted their intent to disclose the lifestyle and sensitive information. Their online privacy concerns only i

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Beneish, Messod Daniel, Mary Brooke Billings, and Leslie D. Hodder. "Internal Control Weaknesses and Information Uncertainty." Accounting Review 83, no. 3 (2008): 665–703. http://dx.doi.org/10.2308/accr.2008.83.3.665.

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We analyze a sample of 330 firms making unaudited disclosures required by Section 302 and 383 firms making audited disclosures required by Section 404 of the Sarbanes-Oxley Act. We find that Section 302 disclosures are associated with negative announcement abnormal returns of −1.8 percent, and that firms experience an abnormal increase in equity cost of capital of 68 basis points. We conclude that Section 302 disclosures are informative and point to lower credibility of disclosing firms' financial reporting. In contrast, we find that Section 404 disclosures have no noticeable impact on stock p

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Nariman, Augustpaosa, Rini Tri Hastuti, and M. Bintang Prajogi. "BOARD SIZE, BOARD COMPOSITION, LEVERAGE AND ITS EFFECT ON INTELLECTUAL CAPITAL DISCLOSURE." International Journal of Application on Economics and Business 1, no. 4 (2023): 2590–601. http://dx.doi.org/10.24912/ijaeb.v1i4.2590-2601.

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Disclosure of non-financial information by companies is very important information, such as voluntary disclosures. The most common type of information used by investors is not actually disclosed by managers in annual reports. This causes a social gap between investors and management. It can be concluded from the research that voluntary disclosure is very important to improve the quality of annual reports and satisfy the interests of stakeholders. A management system that can work professionally, honestly and transparently can increase demand from the market and will encourage companies to prov

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Cui, Rumeng, Zhong Ma, and Longfeng Wang. "Allocation of Decision Rights and CSR Disclosure: Evidence from Listed Business Groups in China." Sustainability 14, no. 7 (2022): 3840. http://dx.doi.org/10.3390/su14073840.

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Corporate social responsibility (CSR) research has recently begun to focus on the CSR performance of business groups, with the scope shifting from group members to business groups in general. This paper focuses on whether business groups with centralized decision rights tend to disclose more CSR information and investigates the heterogeneous effect of the number of subsidiaries. Using a dataset for listed groups in China from 2010 to 2020, our empirical test discovered that centralized decision rights could promote group CSR disclosure. For groups with many subsidiaries, centralization makes a

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Healy, Paul M., and George Serafeim. "Voluntary, Self-Regulatory, and Mandatory Disclosure of Oil and Gas Company Payments to Foreign Governments." Accounting Horizons 34, no. 1 (2019): 111–29. http://dx.doi.org/10.2308/horizons-17-133.

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SYNOPSIS Concerns about high rates of government corruption in resource rich countries have led transparency advocates to urge oil and gas firms to disclose payments to host governments for natural resources. Transparency, they argue, can increase government accountability and mitigate corruption. However, we find a low frequency of voluntary disclosures of payments by oil and gas firms, and negative stock price reactions for affected firms at the announcement of regulations mandating disclosure. This suggests that sample firm managers and their investors perceive that such disclosures generat

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Mothersbaugh, David L., William K. Foxx, Sharon E. Beatty, and Sijun Wang. "Disclosure Antecedents in an Online Service Context." Journal of Service Research 15, no. 1 (2011): 76–98. http://dx.doi.org/10.1177/1094670511424924.

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The authors propose and find that the mixed results of prior research regarding disclosure antecedents are due in part to a failure to account for information sensitivity. Using prospect theory to examine willingness to disclose in an online service context, the authors propose and find that greater sensitivity of information requested produces weaker effects of customization benefits but stronger effects of information control and online privacy concern. The authors also find that customization benefits can overcome the negative effects of sensitive information requests when concern is lower

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Toyokawa, Noriko. "OLDER PARENTS’ PATTERNS OF AGREEMENT AND INFORMATION SHARING WITH ADULT CHILDREN AND THEIR EMOTIONAL OUTCOMES." Innovation in Aging 7, Supplement_1 (2023): 954–55. http://dx.doi.org/10.1093/geroni/igad104.3067.

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Abstract The current study examined the effect of older parents’ pattern of agreement/disagreement with their adult children’s perceptions of their functional ability and their information disclosure/non-disclosure to their adult children on their ambivalent, positive, and negative emotions. Older parents, N=263, Mage=75.06, SD=5.49, participated in an online survey. Participants’ agreement with adult children’s ideas and caregiving practice to support 10 life issues were assessed by five categories: 1=agree, 2=disagree, 3=it depends, 4=it is not my issue, and recorded into 0=agree, 1=fully/pa

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Inwang, Precious Essang, Eno Gregory Ukpong, and Hope Samuel Udoma. "Non-Mandatory Information Disclosures and Shareholders Wealth Maximization of Listed Consumer Goods Firms in Nigeria." European Journal of Accounting, Auditing and Finance Research 12, no. 9 (2024): 1–18. http://dx.doi.org/10.37745/ejaafr.2013/vol12n9118.

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The provision of mandatory and non-mandatory information in financial statements support transparency, informed decision making and market confidence. Disclosure of only mandatory information may not give a wholistic measurement of firms’ value thus hampering the complete measurement of shareholders ‘wealth. The main objective of this study therefore was to examine the effect of non-mandatory information disclosures on shareholders’ wealth maximization of consumer goods firms listed on the floor of the Nigerian Exchange Group from 2013 to 2024. The research design adopted for the study was ex

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Sapili, Anis Rabiatul, and Siti Nor Amalina Ahmad Tajuddin. "Exploring non-disclosure practices among male university job seekers through communication privacy management theory." Human Resources Management and Services 6, no. 2 (2024): 3456. http://dx.doi.org/10.18282/hrms.v6i2.3456.

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This study aims to investigate the phenomenon of non-disclosure of personal information among male individuals, employing the Communication Privacy Management Theory as a guiding framework. The objectives of the study encompass identifying the specific types of personal information male students refrain from disclosing, examining the underlying reasons for their non-disclosure practices, and assessing the impact of non-disclosure on their interpersonal relationships. Qualitative research methods, primarily in-depth interviews, were employed to gather insights, with six male students from Sulta

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Hidayat, Muhammad, Abdullah Saggaf, Muhammad Ichsan Siregar, and Ery Erman. "Pengaruh Pengungkapan Media Terhadap Nilai Perusahaan Saat Pandemi Covid-19 Pada Perusahaan Retail dan Grosir yang Terdaftar di Bursa Efek Indonesia." Owner 7, no. 3 (2023): 2625–32. http://dx.doi.org/10.33395/owner.v7i3.1461.

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The purpose of this study was to see the positive and negative effects of Media Disclosure on firm value in retail and wholesale companies in Indonesia. The media is very influential on the value of a company, where investors can find out the condition of the company not only through internal information, investors also get information from external parties through news in print and electronic media. The population of this study were 70 retail and wholesale companies listed on the Indonesian stock exchange. 21 companies became the research sample during 2019 and 2020 using purposive sampling.

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Oyedokun, Godwin, and Bihu Ayon. "Effect of Social Disclosures on the Financial Performance of Selected Food and Beverage Manufacturing Firms in Nigeria." Applied Journal of Economics, Management and Social Sciences 3, no. 5 (2022): 19–26. http://dx.doi.org/10.53790/ajmss.v3i5.69.

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This study investigated the effect of social disclosure on the financial performance of selected Nigerian food and beverage industries. Ex-post facto research is used in this study. The information was gathered from the annual reports of the selected food and beverage companies listed on the Nigerian Stock Exchange from 2016 to 2020. The study used content analysis to approach social disclosure data and Stata to analyse the acquired data. As a result, a panel data regression technique was used. For the period under consideration, 2011-2020, there were negative but negligible connections betwee

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Naburgi, Musa Mohammed, Hassan Musa, and Salawu Abdulrahim Apoti. "Moderating Role of Board Gender Diversity on Credit and Market Risks Information Disclosure and Market Value of Listed Companies in Financial Sector of Nigeria." AFAR Multidisciplinary Journal of Social Sciences (MJSS) 4, no. 1 & 2 (2024): 1–29. https://doi.org/10.5281/zenodo.14560485.

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The study examines the moderating role of board gender diversity on the relationship between credit and market risk information disclosure and market value of listed companies in Nigeria's financial sector. Using a Generalized Method of Moments (GMM) approach, the analysis covers a sample of 432 company-year observations. The results reveal a significant negative relationship between credit risk information disclosure and firm market value, while market risk information disclosure has a positive effect on market value. Additionally, board gender diversity moderates&nbs

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Wulandari, Juniarti Puspita, Arifin Siagian, and Noviarti Noviarti2. "Effectiveness Of Disclosure In Information Asymmetry In Companies LQ45." Jurnal Ekonomi Bisnis Manajemen Prima 4, no. 2 (2023): 167–88. http://dx.doi.org/10.34012/jebim.v4i2.3474.

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This study aims to determine the Disclosure of Enterprise Risk Management (ERM) and The Disclosure of Intellectual Capital (IC) that can affect the level of information asymmetry in LQ45 companies in 2019. This study uses multiple linear regression analysis method with data collection on ERM and IC disclosure using content analysis method. The results of this study indicate that ERM disclosure is significantly negatively related to the level of information asymmetry. Meanwhile, IC disclosure has an insignificant negative relationship with information asymmetry. The limitation of this study is

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Ko, Jeongmin. "Fear of COVID-19 on Social Media: The Mediating Roles of Online Social Support and Disclosure of Information in South Korea." Studies in Media and Communication 12, no. 4 (2024): 107. http://dx.doi.org/10.11114/smc.v12i4.7081.

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To minimize the spread and fear of COVID-19, the South Korean government disclosed detailed location-based information about confirmed cases. Information regarding the confirmed cases was then maliciously distributed on social networking services (SNS). Few studies have investigated how the fear of COVID-19 and the disclosure of information in confirmed cases affect intention on online behavior, despite SNS being a space where people can express themselves with high social support. An online survey was conducted in South Korea. People who feared contracting COVID-19 had a negative perception o

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Pinsker, Robert. "Long Series of Information and Nonprofessional Investors' Belief Revision." Behavioral Research in Accounting 19, no. 1 (2007): 197–214. http://dx.doi.org/10.2308/bria.2007.19.1.197.

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This paper reports the results of an experiment designed to examine the effect of disclosure pattern (sequential versus simultaneous) and direction of information (positive/negative versus negative/positive) on nonprofessional investors' belief revisions. An important feature of the experiment is that long series of information are used. Prior research has largely examined individuals' belief revisions using short series of information. Results indicate that individuals revise beliefs to a larger extent when the disclosure pattern is sequential rather than simultaneous. The findings extend the

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Super, Sagin Oghenekowhodo, and Nikhil Chandra Shil. "Determinants of Quality Accounting Information Disclosure." Journal of Accounting and Finance in Emerging Economies 3, no. 1 (2017): 79–86. http://dx.doi.org/10.26710/jafee.v3i1.94.

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Purpose: This study aims at examining the factors determining the quality of accounting information disclosure in Nigerian firms. The study made use of secondary data obtained from the Nigerian stock exchange. Ordinary least square regression technique was used to test the hypothesis for this study. The study found a positive relationship between firm size and disclosure quality. Institutional ownership, firm performance and earnings per share also had a positive relationship with disclosure quality. Firm leverage was found to have a negative relationship with disclosure quality. This study re

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Suttipun, Muttanachai, Pankaewta Lakkanawanit, Alisara Saramolee, Zulnaidi Yaacob, and Sillapaporn Srijunpetch. "Environmental, Social, and Governance Disclosures and Market Reaction of Thai-Listed Companies in the Alternative Capital Market." Journal of Risk and Financial Management 18, no. 3 (2025): 113. https://doi.org/10.3390/jrfm18030113.

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The primary aim of this research is to investigate the influence of environmental, social, and governance (ESG) disclosures on the market reaction companies listed in Thailand’s alternative capital market, specifically the Market for Alternative Investment (MAI). This interest stems from the growing body of ESG literature in Thailand. This study analyzes 555 corporate annual reports from 111 firms within the MAI, spanning from 2017 to 2021, to measure ESG disclosures through content analysis. The average common share price is used as a proxy for market reaction. Descriptive analysis, correlati

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Utomo, Kurniawan Cahyo, and Y. Anni Aryani. "THE DETERMINANT OF FINANCIAL INFORMATION DISCLOSURE ON INDONESIAN LGs WEBSITE." Asia Pacific Fraud Journal 1, no. 1 (2017): 85. http://dx.doi.org/10.21532/apfj.001.16.01.01.07.

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This research aims to find out the effect of size, leverage, wealth, audit opinion, liquidity, and press visibility of Local Governments (LGs) on the financial information disclosure through Indonesian LGs website. Center for Regional Information Study (Pattiro) states that only 28% of LGs disclose their financial information through website, and this proves lack of public transparency. This research method is using multiple linear regression. The population is 456 Local Governments (LGs) in Indonesia, with the research sample as many as 187 LGs conducted using purposive sampling method. The t

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Md, Masukor Rahaman. "Impact of Intellectual Capital Reporting in the Annual Report on Firm Performance: Empirical Evidence from Listed Pharmaceuticals Companies of Bangladesh." International Journal of Science and Business 4, no. 9 (2020): 60–78. https://doi.org/10.5281/zenodo.3980888.

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This paper examines the impact of intellectual capital reporting in the annual reports of Pharmaceuticals company listed at Dhaka Stock Exchange on their performance. This paper uses sample of 31 pharmaceuticals company for the period 2016-2017. To measure the extent of IC disclosure on the annual report a disclosure index (ICDSI) is developed. Information related to firm performance is obtained from annual report. Correlation and regression analysis have been used for data analysis. This paper found positive relation of IC disclosure with two performance measure (ROE and ROA) but negative rel

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Morosan, Cristian. "Information Disclosure to Biometric E-gates: The Roles of Perceived Security, Benefits, and Emotions." Journal of Travel Research 57, no. 5 (2017): 644–57. http://dx.doi.org/10.1177/0047287517711256.

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Biometric authentication systems, such as electronic (e-)gates are increasingly important in air travel because of the growing traveler flows and security challenges. Such systems allow for accurate authentication and the improvement of the air travel experience, while enhancing the security of the overall travel system. To authenticate, the travelers are required to disclose biometric information. Grounded in equity and emotion theories and using data from 511 US air travelers, this study examined several antecedents of biometric information disclosure to e-gates. It was found that security p

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Müller, Jonas, Michael Schade, and Christoph Burmann. "Should Brands Talk about Environmental Sustainability Aspects That “Really Hurt”? Exploring the Consequences of Disclosing Highly Relevant Negative CSR Information." Sustainability 15, no. 22 (2023): 15909. http://dx.doi.org/10.3390/su152215909.

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When communicating their CSR (Corporate Social Responsibility) activities many companies predominantly release positive information. However, relying solely on positive information holds potential risks. Brands are consequently confronted with the dilemma of whether to exclusively disclose positive details about their environmental CSR activities (i.e., one-sided messages) or opt for voluntary disclosure of positive and negative information (i.e., two-sided messages). Existing literature distinguishes moderately and highly relevant types of negative information. However, prior research has pre

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Hapsoro, Dody, and Ambarwati Ambarwati. "ANTECEDENTS AND CONSEQUENCES OF CARBON EMISSIONS’ DISCLOSURE: CASE STUDY OF OIL, GAS AND COAL COMPANIES IN NON-ANNEX 1 MEMBER COUNTRIES." Journal of Indonesian Economy and Business 33, no. 2 (2018): 99. http://dx.doi.org/10.22146/jieb.28756.

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The purpose of this study is to determine the characteristics of companies that voluntarily disclose carbon emissions and to examine the economic consequences of the carbon emissions’ disclosure. Companies used in the sample are oil, gas and coal companies in non-Annex 1 member countries registered in the Osiris database. The observation period was from the commencement of the Kyoto Protocol's second commitment to date, or from 2013 to 2016. Measuring the carbon emissions’ disclosure is achieved by using a checklist developed from an information request sheet from the CDP (Carbon Disclosure Pr

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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.

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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/

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Thi, Phuong Thao Le. "Impacts of Climate Change Disclosure on Financial Performance of Listed Companies in Vietnam." Sarcouncil Journal of Entrepreneurship and Business Management 3, no. 12 (2024): 1–7. https://doi.org/10.5281/zenodo.14563349.

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Vietnam currently faces significant challenges due to environmental pollution and climate change. This has intensified pressure on companies to enhance their social responsibility practices throughout their production and business activities. As a result, the need to disclose environmental information transparently has become paramount to meet stakeholder expectations. The aim of the study is to assess the impacts of information disclosure on financial performance of companies in Viet Nam. For that purpose, the author has selected 130 companies listed on the stock market at the Ho Chi Minh Cit

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Shalev, Ron. "The Information Content of Business Combination Disclosure Level." Accounting Review 84, no. 1 (2009): 239–70. http://dx.doi.org/10.2308/accr.2009.84.1.239.

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ABSTRACT: This study explores causes and effects of business combinations disclosure level. Investigating the association between disclosure level on business combination and acquirers' future performance, I find that acquirers' future performance as measured by the change in ROA and by abnormal stock returns increases with abnormal levels of disclosure on business combinations. Investigating the determinants of business combination disclosure, I find that the disclosure level on business combinations decreases with abnormal levels of the purchase price allocated to goodwill. Both results prov

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Chand, Akash, Nikeel Kumar, Ronald Ravinesh Kumar, Selvin Prasad, Arvind Patel, and Peter Josef Stauvermann. "Determinants of Social and Environmental Accounting Information Disclosure: An Analysis of Top 50 Firms in New Zealand." Engineering Economics 33, no. 2 (2022): 118–31. http://dx.doi.org/10.5755/j01.ee.33.2.20819.

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In this study, we examine the determinants of voluntary disclosures of Social and Environmental Accounting (SEA) among the top 50 firms in New Zealand over the period of 2011 to 2017. The study is an extension of Hackston and Milne’s (1996), however distinct in various ways; we use a relatively larger dataset spanning over seven years, we look at both qualitative and quantitative SEA information, and we include some additional industry and corporate governance variables that provides insightful results. The study is timely in that New Zealand is the first country to implement mandatory climate

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Ben-Amar, Walid, Nadia Smaili, and Eustache Ebondo Wa Mandzila. "Corporate Social Responsibility And The Quality Of Executive Compensation Disclosures." Journal of Applied Business Research (JABR) 30, no. 2 (2014): 625. http://dx.doi.org/10.19030/jabr.v30i2.8433.

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This paper examines the relationship between corporate social responsibility and executive compensation disclosure quality. We test whether socially responsible firms disclose more transparent and detailed information about their executive compensation packages than firms that are less committed to social responsibility initiatives. Using a sample of 187 publicly listed Canadian firms, we find a positive relation between CSR and executive compensation disclosure quality. We also document a positive (negative) association between firm size (ownership concentration) and executive compensation di

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Khandelwal, Vinay, Prashant Sharma, and Varun Chotia. "ESG Disclosure and Firm Performance: An Asset-Pricing Approach." Risks 11, no. 6 (2023): 112. http://dx.doi.org/10.3390/risks11060112.

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Disclosing information on environmental, social, and governance (ESG) parameters is voluntary for most firms across the world. Companies disclose their performance on ESG datapoints due to two main reasons—(i) to gain the trust of stakeholders through increased transparency and (ii) to comply with regulations imposed by governments and investment houses. Using a dataset of companies disclosing ESG parameters during 2014–2021 from the S&P BSE 500 index, this study investigates the role of ESG disclosure on firm performance. We divide the constituent securities into three factors—size, value

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Hadi, Ahwan, Lilik Handajani, and I. Nyoman Nugraha Ardana Putra. "Financial Disclosure based on Web-ICT Determinants." International Research Journal of Management, IT & Social Sciences 5, no. 1 (2018): 72. http://dx.doi.org/10.21744/irjmis.v5i1.598.

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The purpose of this research is to analyze the influence of local government characteristic and accountability performance on the financial disclosure based on WEB-ICT and how it’s implications for local government financial performance as a response to the public information disclosure requirements. Using 307 regencies and cities local government in Indonesia as samples based on purposive sampling and analyze by SEM-PLS technique. The result shows that local government characteristic and accountability of local government performance has a positive influence on financial disclosure based on w

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CUNNINGHAM, STACEY, and DAVID GADENNE. "DO CORPORATIONS PERCEIVE MANDATORY PUBLICATION OF POLLUTION INFORMATION FOR KEY STAKEHOLDERS AS A LEGITIMACY THREAT?" Journal of Environmental Assessment Policy and Management 05, no. 04 (2003): 523–49. http://dx.doi.org/10.1142/s1464333203001474.

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In recent decades several researchers have investigated the relationship between corporate environmental performance and environmental disclosures. A number of these studies have also investigated the positive/negative content of the disclosures, particularly following the occurrence of negative environmental events or media coverage. Limited research has investigated the usefulness of regulated public external disclosures of corporate environmental performance information as a driver of annual report environmental disclosure behaviour. The mandatory Australian National Pollutant Inventory now

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Li, Li, Quanqi Liu, Jun Wang, and Xuefei Hong. "Carbon Information Disclosure, Marketization, and Cost of Equity Financing." International Journal of Environmental Research and Public Health 16, no. 1 (2019): 150. http://dx.doi.org/10.3390/ijerph16010150.

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Using listed enterprises in China’s heavy pollution industry from 2009 to 2013, this study tests the relationship between marketization degree, carbon information disclosure, and the cost of equity financing. The results show that, regardless of marketization degree, the overall level of carbon information disclosure of listed enterprises in China’s heavy pollution industry is low. The content of carbon information disclosure is mainly non-financial carbon information, and the financial carbon information disclosure is very low. The cost of equity financing is different in areas with different

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Fernando, Guy Dinesh, Justin Giboney, and Richard A. Schneible. "Voluntary disclosures and market response to earnings announcements." Review of Accounting and Finance 17, no. 1 (2018): 2–17. http://dx.doi.org/10.1108/raf-06-2016-0087.

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Purpose The aim of this paper is to investigate the impact of voluntary disclosure on information asymmetry between investors and the average information content of subsequent the earnings announcement. Design/methodology/approach The authors use empirical methodology relying on multiple regression analyses. The authors estimate models of trading volume and stock returns around the earnings’ release date as a function of voluntary disclosures, measured using information in the 8-K statements. Findings Voluntary disclosures prior to the earnings release date increase trading volume related to s

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Li, Lingyu, Xianrong Zheng, and Shuxi Wang. "The Effect of Sustainability Information Disclosure on the Cost of Equity Capital: An Empirical Analysis Based on Gartner Top 50 Supply Chain Rankings." Journal of Risk and Financial Management 16, no. 8 (2023): 358. http://dx.doi.org/10.3390/jrfm16080358.

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While disclosing financial information has been widely proved to reduce the financing cost of a company, the impact of non-financial information, such as sustainability information, disclosing on the financing cost of the company is still in debate. The goal of this paper is to explore the impact of disclosing sustainability-related information on the cost of equity for firms. The paper first introduces the concept of sustainability information disclosure, and then exhibits its benefit through exploring its impact on reducing a firm’s financing cost. It uses the Gartner supply chain top 50 ran

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Yudhistira, Diaz Satriavi, and Dedy Sushandoyo. "Does political self-disclosure in social media hamper tacit knowledge sharing in the workplace?" VINE Journal of Information and Knowledge Management Systems 50, no. 3 (2020): 513–30. http://dx.doi.org/10.1108/vjikms-08-2019-0128.

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Purpose The purpose of this is to explore recipients’ reactions to co-workers’ political self-disclosure on social media and their willingness to share tacit knowledge with the disclosers. The paper aims to understand whether political self-disclosure with dissimilar value and negative valence hampers tacit knowledge sharing among co-workers in a workplace setting. Design/methodology/approach This study applies an online survey combined with the experimental vignette methodology approach to collect respondent data. Further, the study uses the partial least squares-structural equation modelling

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Pan, Yue, Qiuping Chen, and Pengdong Zhang. "Does policy uncertainty affect corporate environmental information disclosure: evidence from China." Sustainability Accounting, Management and Policy Journal 11, no. 5 (2020): 903–31. http://dx.doi.org/10.1108/sampj-10-2018-0298.

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Purpose The purpose of this study is to investigate whether and how policy uncertainty affect corporate environmental information disclosure. Design/methodology/approach This study conducts a difference-in-difference estimation and systematically investigates the relationship between policy uncertainty and corporate environmental information disclosure. The baseline regression results are robust to a series of robustness and endogeneity tests. Findings The authors show that firms located in cities with stronger policy uncertainty disclose less information on environmental issues. Furthermore,

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Lin, Zhengxiong. "Status Quo and Improvement Path of Social Responsibility Information Disclosure in Corporate Development Management." Advances in Economics, Management and Political Sciences 3, no. 1 (2023): 55–62. http://dx.doi.org/10.54254/2754-1169/3/2022757.

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Fundamental is a sound social responsibility information disclosure mechanism to prosper large-scale businesses. This paper dissected the correction between Fosun Pharma s performance of corporate social responsibility and its advances, as corporate social responsibility now has jostled for public attention at home and abroad. Efforts were invested in analyzing the disclosure of social responsibility accounting information by the representative Fosun Pharma on the basis of the theory of corporate social responsibility and stakeholder theory. The company failed to prepare a well-functioning str

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Sun, Yuan, Shuyue Fang, and Yujong Hwang. "Investigating Privacy and Information Disclosure Behavior in Social Electronic Commerce." Sustainability 11, no. 12 (2019): 3311. http://dx.doi.org/10.3390/su11123311.

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Social e-commerce has steadily emerged as a current trend for an enormous amount of Internet users. Despite the popularity and prevalence of social e-commerce, many users hesitate to disclose their information due to privacy concerns. This resistance from users impedes the development of social e-commerce enterprises. In order to help enterprises collect more user information and establish better development strategies, this research builds on the Privacy Antecedent-Privacy Concern-Outcomes (APCO) model and the theory of privacy calculus. This research investigates how the privacy antecedents

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Katayama, Miyuki. "The relationship between self-esteem and self-disclosure of negative information." Japanese journal of psychology 67, no. 5 (1996): 351–58. http://dx.doi.org/10.4992/jjpsy.67.351.

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Goncharenko, Roman, Juraj Hledik, and Roberto Pinto. "The dark side of stress tests: Negative effects of information disclosure." Journal of Financial Stability 37 (August 2018): 49–59. http://dx.doi.org/10.1016/j.jfs.2018.05.003.

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Okonewa, Onyinyechukwu. "Value Relevance of Environmental Sustainability Information Disclosure." Asian Journal of Economics, Business and Accounting 23, no. 8 (2023): 1–11. http://dx.doi.org/10.9734/ajeba/2023/v23i8949.

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To empirically investigate the value relevance of environmental sustainability information disclosure of listed oil and gas firms in Nigeria, this study made use of Ohlson 1995 Valuation Model and a fifteen (15) year time period beginning from year 2006 to year 2020. Further, the study applied carbon emission information disclosure data as the non-financial information and hypothesized that carbon emission information disclosure is value irrelevant in Nigeria. In this study, ex-post facto and descriptive research design based on a panel data set secondarily sourced from annual financial report

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