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Journal articles on the topic 'Firm disclosures'

Author: Grafiati

Published: 7 September 2024

Last updated: 31 July 2025

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1

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.

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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

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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.

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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

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Chinonso, Nnedu, Stanley, Okpanachi, Joshua, and Achema, Friday. "Sustainability Reporting and Firm Performance: The Moderating Role of Firm Size in Listed Nigerian Consumer Goods Firms." International Journal of Research and Scientific Innovation XII, no. IV (2025): 995–1011. https://doi.org/10.51244/ijrsi.2025.12040083.

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This study investigates the relationship between sustainability reporting and firm performance in Nigerian consumer goods firms, focusing on the moderating role of firm size. Using panel data from 16 firms spanning 2014 to 2023, panel regression analysis was employed to evaluate the effects of sustainability disclosures on sales turnover. The findings reveal that social sustainability disclosure has a significant negative effect on sales turnover, suggesting that the financial burden of these initiatives may outweigh their potential benefits. Environmental sustainability disclosure has a negat

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Vidya Bai, G., Daniel Frank, and K. Sudhir Prabhu. "Does ESG disclosure enhance firm performance during COVID-19? Evidence from Nifty 500 firms." Investment Management and Financial Innovations 21, no. 3 (2024): 74–83. http://dx.doi.org/10.21511/imfi.21(3).2024.07.

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Market turmoil caused by COVID-19 has weakened firms’ financial performance, highlighting the prominence of sustainable business practices by incorporating Environmental, Social, and Governance performance and their disclosure. Though past studies investigated COVID-19’s impact on firm performance, there is consensus on the role of firms’ Environmental, Social, and Governance disclosures between firm performance and the pandemic. With this view, the study aims to examine the impact of COVID-19 on firms’ financial performance with the moderating role of Environmental, Social, and Governance per

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Yordudom, Thanyaorn, and Muttanachai Suttipun. "The Influence of ESG Disclosures on Firm Value in Thailand." GATR Journal of Finance and Banking Review VOL. 5 (3) OCT-DEC. 2020 5, no. 3 (2020): 108–14. http://dx.doi.org/10.35609/jfbr.2020.5.3(5).

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Objective – The study aimed (1) to investigate the extent and level of environmental, social and governance (ESG) disclosures of listed companies in Thailand Sustainable Investment (THSI) group from the Stock Exchange of Thailand (SET), and (2) to examine the influence of ESG disclosures on firm value. Methodology/Technique – Population and samples were 60 listed companies in THSI group from the SET. Content analysis by word counting was used to quantify the extent and level of ESG disclosures in corporate annual reporting during 2015 to 2019, while firm value was collected by the market price

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Asay, H. Scott, W. Brooke Elliott, and Kristina Rennekamp. "Disclosure Readability and the Sensitivity of Investors' Valuation Judgments to Outside Information." Accounting Review 92, no. 4 (2016): 1–25. http://dx.doi.org/10.2308/accr-51570.

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ABSTRACT Prior literature suggests that investors react less strongly to information in less readable disclosures. We extend this literature by considering how disclosure readability affects the sensitivity of investors' valuation judgments to the information contained in outside (i.e., non-firm) sources of information. Using an experiment, we present investors with a disclosure containing mixed news about the valence of firm performance, and this disclosure varies in readability. We find that investors who initially view a less readable firm disclosure provide valuation judgments that incorpo

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Dr., Inah E. U.1* Dr. Akpan Anambuk Ette2 Dr. Iwara O.E.3 Dr. Ogar-abang John Oyong4 and Egbe Grace Nancy5. "COST IMPLICATION OF GREEN INNOVATION DISCLOSURE ON FIRM VALUE OF SELECTED MANUFACTURING FIRMS IN NIGERIA." ISRG Journal of Economics and Finance (ISRGJEF II, no. I (2025): 104–11. https://doi.org/10.5281/zenodo.14934837.

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<strong>Abstract</strong> <em>The study examined the cost implications of green innovation practices on firm value in the Nigerian manufacturing industry. This study used an ex-post facto research design to investigate the effects of green product and green process disclosures on firm value. Data from ten manufacturing companies listed on the Nigerian Exchange Group between 2017 and 2021 were gathered through secondary sources. A panel regression analysis was used to investigate the relationship between green innovation variables (green product disclosure and green process disclosure) and firm

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ORSHI, TERYIMA SAMUEL, and MOHAMMED ALIYU YUSUF. "Sustainability Disclosure, Institutional Ownership and Value of Listed Companies in Nigeria." Asian Journal of Accounting Perspectives 17, no. 1 (2024): 1–25. https://doi.org/10.22452/ajap.vol17no2.1.

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Research aim: This study seeks to examine the relationship between sustainability disclosure and the value of listed companies in Nigeria, using institutional ownership as a moderator. Design/ Methodology/ Approach: Data was collected from annual reports and accounts of the firms and daily price listings of the Nigerian Exchange Group from 2014 to 2021. The study uses the Feltham and Ohlson (1995) linear information valuation model to estimate industry-based influence on firm value variations. Research finding: The results show that economic and environmental disclosures as well as institution

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White, Gregory, Alina Lee, and Greg Tower. "Drivers of voluntary intellectual capital disclosure in listed biotechnology companies." Journal of Intellectual Capital 8, no. 3 (2007): 517–37. http://dx.doi.org/10.1108/14691930710774894.

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PurposeThe paper seeks to investigate the key drivers and level of voluntary disclosures in biotechnology company annual reports.Design/methodology/approachThe paper uses an intellectual capital disclosure index score of voluntary disclosures in a large sample of listed biotechnology companies, and tests the relationship between voluntary disclosures of intangible firm value with traditional agency theory variables. The relationships are tested statistically using correlation and multiple‐regression analysis.FindingsThe key drivers of voluntary intellectual capital disclosures were the level o

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Amel-Zadeh, Amir, Alexandra Scherf, and Eugene F. Soltes. "Creating Firm Disclosures." Journal of Financial Reporting 4, no. 2 (2019): 1–31. http://dx.doi.org/10.2308/jfir-52578.

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Managers expend significant time and effort preparing disclosures about firm performance and strategy. Although prior literature has explored how variation in the style and presentation of disclosures impacts investors' perceptions of firms, little is known about how firms actually create these disclosures and how this process impacts presentation. Based on field data collected from nearly 200 firms, we show that there is considerable variation in who prepares disclosures, when they are prepared, and the amount of effort expended by different types of managers (e.g., legal, public relations/ma

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Junaidi, Wakhid, and Dewi Hanggraeni. "Revealing The Impact of ERM and ESG Disclosures on The Performance of Non-Financial Public Companies in Indonesia: An Empirical Study From 2017-2022." Eduvest - Journal of Universal Studies 4, no. 11 (2024): 10847–57. https://doi.org/10.59188/eduvest.v4i11.44745.

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This study investigates the impact of Enterprise Risk Management (ERM) disclosure on working capital efficiency, profitability, and firm value of non-financial public companies in Indonesia during the period 2017-2022. Additionally, it examines the moderating role of Environmental, Social, and Governance (ESG) disclosure on the relationship between ERM disclosure and these three variables. The research adopts a quantitative approach, utilizing secondary data from companies' annual reports. Working Capital Turnover (WCT) measures efficiency, profitability is assessed by Return on Assets (ROA),

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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.

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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

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Dwiyandi, Nando. "PENGARUH PENGUNGKAPAN TERKAIT KEBERLANJUTAN DAN IKLIM SESUAI IFRS S1 DAN S2 TERHADAP NILAI PERUSAHAAN." Jurnal Akuntansi Trisakti 12, no. 1 (2025): 109–28. https://doi.org/10.25105/v12i1.22238.

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Sustainability disclosure is entering a new era with the enhanced integration of sustainability and climate-related practices into corporate business and financial models through the newly established IFRS S1 and S2 Standards, which the International Sustainability Standards Board introduced in mid-2023 and take effect with implementation set for the 2024 reporting year. With focusing on companies listed in the ESG Quality 45 IDX KEHATI Index, this study will examines whether firm values can be influenced by sustainability and climate-related core content disclosures under these Standards. The

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Ganishti, Fairly Sekar, Luky Yunia Wennadi, and Hadi Santoso. "The Impact of Enterprise Risk Management and Sustainability Disclosures on Corporate Value with Corporate Governance as a Moderating Variables." International Journal of Informatics, Economics, Management and Science 4, no. 1 (2025): 42. https://doi.org/10.52362/ijiems.v4i1.1771.

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Globalization fosters economic growth and intensifies competition within the business sector, highlighting the increasing importance of information transparency as a source of competitive advantage. Risk disclosures and Sustainability Reports play a pivotal role in enhancing stakeholder trust and boosting firm value through transparency. This study investigates the impact of risk disclosure and Sustainability Report disclosures on firm value, while also exploring the moderating role of Corporate Governance. Using purposive sampling, data from 80 companies listed in the Kompas 100 index in 2022

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Pinsker, Robert, and Patrick Wheeler. "The Effects of Expanded Independent Assurance on the Use of Firm-Initiated Disclosures by Investors with Limited Business Knowledge." Journal of Information Systems 23, no. 1 (2009): 25–49. http://dx.doi.org/10.2308/jis.2009.23.1.25.

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ABSTRACT: While increased disclosure is helpful in reducing information asymmetry, investors tend to discount firm-initiated disclosures due to the perception that management may be biased, resulting in lower stock prices. To reduce the perception of bias, assurances by independent auditors can be attached to firm disclosures not typically covered by the traditional audit. However, until recently, it was not technologically feasible to have independent assurances accompany all firm-initiated disclosures (i.e., expanded assurance). In an experimental study, we investigate whether having assuran

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Triwacananingrum, Wijaya, Rahmawati ., Djuminah ., and Agung Nur Probohudono. "Does Business Ethics Disclosure Contribute to ESG Disclosure and ESG Performance on Firm Value?" Journal of Ecohumanism 3, no. 4 (2024): 816–33. http://dx.doi.org/10.62754/joe.v3i4.3572.

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Purpose: This study investigates whether Business Ethics Disclosure (BED) contributes to Environmental, Social, and Governance (ESG) disclosure and ESG performance, and how these factors influence firm value.Methods: Using data from publicly traded companies listed on the Indonesia Stock Exchange (IDX), we employ multiple regression analysis to examine the relationships between BED, ESG disclosure, ESG performance, and firm value.Findings: Our results indicate that BED significantly moderates the relationship between ESG disclosure and firm value. While ESG disclosure alone does not consistent

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Firmansyah, Amrie, Navelya Hadi, Sheila Sheila, and Estralita Trisnawati. "RESPON PASAR ATAS PENGUNGKAPAN KEBERLANJUTAN PADA PERUSAHAN PERBANKAN DI INDONESIA: PERAN UKURAN PERUSAHAAN." Bina Ekonomi 25, no. 2 (2022): 190–204. http://dx.doi.org/10.26593/be.v25i2.5339.97-111.

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This study examines the effect of sustainability disclosure on firm value and examines the moderating role of firm size in the association between sustainability disclosure and firm value. This research data uses data and information on financial statements and stock prices of financial sector companies in the banking sub-sector listed on the Indonesia Stock Exchange. Data obtained from www.idx.co.id and www.finance.yahoo.com with an observation period of 2018-2020. Based on purposive sampling, this study obtained a total sample of 47 observations. Hypothesis testing is done by multiple linear

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Crabtree, Aaron, and John J. Maher. "Credit Ratings, Cost Of Debt, And Internal Control Disclosures: A Comparison Of SOX 302 And SOX 404." Journal of Applied Business Research (JABR) 28, no. 5 (2012): 885. http://dx.doi.org/10.19030/jabr.v28i5.7231.

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We compare the effects of SOX 302 and SOX 404 mandated internal control system disclosures on firm credit ratings, changes in credit ratings, and firm cost of debt. We find results consistent with the interpretation that disclosure of firm internal control deficiencies provides incremental information to credit analysts which is negatively associated with a firms credit rating, and positively associated with cost of debt. Additionally, we find that while disclosures under SOX 302 are negatively related to credit ratings, this effect largely disappears once prior 404 disclosures are considered.

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Muttakin, Mohammad Badrul, Arifur Khan, and Nava Subramaniam. "Firm characteristics, board diversity and corporate social responsibility." Pacific Accounting Review 27, no. 3 (2015): 353–72. http://dx.doi.org/10.1108/par-01-2013-0007.

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Purpose – This study aims to purport to investigate the relationship between firm size, profitability, board diversity (namely, director gender and nationality) and the extent of corporate social responsibility (CSR) disclosures within a developing nation context. Design/methodology/approach – The dataset comprises 116 listed Bangladeshi non-financial companies for the period of 2005-2009. A CSR disclosure checklist was used to measure the extent of CSR disclosures in the annual reports and a multiple regression analysis to examine its association with firm characteristics and two board divers

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Russell, Mark. "New information in continuous disclosure." Pacific Accounting Review 27, no. 2 (2015): 229–63. http://dx.doi.org/10.1108/par-12-2012-0064.

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Purpose – This paper aims to examine the price-sensitivity of information under capital market disclosure regulation, the Australian continuous disclosure regulation (CDR). Design/methodology/approach – The study tests the information content of continuous disclosures and identifies the firm characteristics that condition the price-sensitivity of information under CDR. Findings – The study provides evidence that continuous firm disclosures are significantly associated with stock price adjustment to information. Further results are consistent with firm disclosure and its information content bei

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Malik, R. Rizal, and Zainal Abidin. "The Impact of Sustainability Report Disclosure on Firm Value: Evidence from Indonesia’s Largest Private Conventional Banks (2019-2023)." Formosa Journal of Multidisciplinary Research 4, no. 4 (2025): 1577–88. https://doi.org/10.55927/fjmr.v4i4.140.

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Sustainability reporting has gained significant importance in the financial sector as it enhances transparency, accountability, and corporate social responsibility. In Indonesia, the implementation of Financial Services Authority Regulation (POJK No. 51/POJK.03/2017) has mandated financial institutions to disclose sustainability-related information. However, the impact of these disclosures on firm value remains debatable. This study examines the relationship between sustainability report disclosure and firm value in six major Indonesian private banks from 2019 to 2023. Using Agency Theory and

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Agyeman, Benjamin, Dorcas Quarshie, and James T. Bonn. "Corporate Governance and Voluntary Disclosures in Annual Reports of Ghanaian Listed Banks." International Journal of Research and Innovation in Social Science VIII, IIIS (2024): 2416–34. http://dx.doi.org/10.47772/ijriss.2024.803177s.

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This study investigated the relationship between corporate governance and voluntary disclosures of listed banks in Ghana. The study specifically looked at whether Banks with a larger board size have a higher extent of voluntary disclosures, Again, whether Banks that use the services of a Big 4 audit firm have a higher extent of voluntary disclosures, Also, Banks with larger female directors have a higher extent of voluntary disclosures and lastly whether firms with a higher proportion of non-executive directors on the board have a higher extent of voluntary disclosures. Population of the study

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Holt, Travis P. "An Examination of Nonprofessional Investor Perceptions of Internal and External Auditor Assurance." Behavioral Research in Accounting 31, no. 1 (2018): 65–80. http://dx.doi.org/10.2308/bria-52276.

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ABSTRACT This study investigates whether assured disclosures of management's remediation of material weaknesses in internal controls affect positively unsophisticated investor perceptions of disclosure credibility and the likelihood of their investing in a firm. The results indicate that investors perceive assured material weakness remediation disclosures, whether the audit source is external or internal to the firm, to be more credible than unassured disclosures. Specifically, external assurance is seen to be more credible than the assurance provided by internal auditors but that is seen as m

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Moses, Ambrose, and Ahmad Yahaya. "Do boards care about biodiversity-related information disclosure?" Journal of Corporate Governance and Social Responsibility 10, no. 21 (2024): 112–46. https://doi.org/10.28423/2024.v10i21.

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This study investigates the extent to which corporate boards prioritize biodiversity-related information disclosure within their environmental, social, and governance (ESG) frameworks. With growing global emphasis on biodiversity conservation and sustainable development, companies are under increasing pressure to disclose their impacts on ecosystems. This research explores whether boards effectively integrate biodiversity concerns into their governance structures and whether such disclosures are meaningful or merely symbolic. The study employs a mixed-methods approach, combining content analys

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Abramova, Inna, John E. Core, and Andrew Sutherland. "Institutional Investor Attention and Firm Disclosure." Accounting Review 95, no. 6 (2020): 1–21. http://dx.doi.org/10.2308/tar-2018-0494.

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ABSTRACT We study how short-term changes in institutional owner attention affect managers' disclosure choices. Holding institutional ownership constant and controlling for industry-quarter effects, we find that managers respond to attention by increasing the number of forecasts and 8-K filings. Rather than alter the decision of whether to forecast or to provide more informative disclosures, attention causes minor disclosure adjustments. This variation in disclosure is primarily driven by passive investors. Although attention explains significant variation in the quantity of disclosure, we find

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Ristyanto, Yokanan Arbi, and Mujilan Mujilan. "PENGARUH PROFITABILITAS, LEVERAGE, LIKUIDITAS, UKURAN PERUSAHAAN, KEPEMILIKAN SAHAM PUBLIK, UKURAN KAP DAN UMUR PERUSAHAAN TERHADAP PENGUNGKAPAN SUKARELA (Studi Empiris pada Laporan Tahunan Perusahaan Subsektor Makanan dan Minuman Tahun 2018-2020." JRMA | Jurnal Riset Manajemen dan Akuntansi 10, no. 2 (2022): 88–106. http://dx.doi.org/10.33508/jrma.v10i2.1105.

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Investor’s need for transparent and accurate information can be extended through the firm's voluntary disclosure as additional information for investors in making wiser decisions. This research examined the effect of profitability, leverage, liquidity, firm size, public shareholding, audit firm size, and firm age on the extent of voluntary disclosures on the annual report of food and beverage subsector companies. Data obtained through secondary data on the website of the Indonesia Stock Exchange and the website of each company. The samples in this study were 17 food and beverage subsector comp

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Orshi, Teryima Samuel, James Uchenna Okpe, and Patrick Orbanga Awuhe. "Block-holder ownership: Moderating the relationship between sustainability disclosure and the value of manufacturing companies in Nigeria." Journal of Management and Social Science Research 5, no. 2 (2024): 30–55. http://dx.doi.org/10.47524/jmssr.v5i2.31.

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The study uses block-holder ownership as a moderator to investigate the relationship between sustainability disclosure and the value of Nigerian listed manufacturing enterprises via the quantitative research approach. Data was gathered between 2014 and 2021 from the NGX's daily price listings and the companies' annual reports and accounts. The research estimated the impact of industrial fluctuations in company value and uses the linear information valuation model. The results of the findings revealed that social and ethics/integrity disclosures have a negative influence on firm value, whereas

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Jeong, Kyunbeom. "The Reaction Of Analysts To Management Disclosures And Firm Characteristics: Conservatism And Corporate Governance." Journal of Applied Business Research (JABR) 32, no. 6 (2016): 1629. http://dx.doi.org/10.19030/jabr.v32i6.9812.

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This paper examines the effect of firm characteristics on analyst reaction to management disclosures. Prior studies have overlooked the fact that analysts can react differently as a result of firm characteristics that can affect the management forecasts’ credibility and usefulness, as well as specific situation like SEO or management forecast characteristics itself. This study extends this line of research by considering firm characteristics after controlling for factors with respect to management forecast characteristics that may affect analyst reaction. I provide evidence that good news mana

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Mathuva, David Mutua, Dulacha Galgalo Barako, and Mumbi Maria Wachira. "The Economic Consequences of Environmental, Social and Governance Disclosures by Firms Quoted on the Nairobi Securities Exchange." African Accounting and Finance Journal 1, no. 1 (2017): 5–28. https://doi.org/10.26686/aafj.v1i1.9715.

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Purpose: Given the growing interest on alternative reporting framework incorporating non- financial information in annual reports, we empirically examine the economic consequences of disclosure of environmental, social and governance (ESG) information. The economic consequences examined include stock liquidity and firm value. Design/methodology/approach: Data are gathered from a sample comprising 246 firm-year observations of 50 listed companies in Kenya over the period 2011-2015. Two-stage panel least squares regressions are performed to establish the economic consequences of ESG disclosure.

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Jorgensen, Bjorn N., and Michael T. Kirschenheiter. "Discretionary Risk Disclosures." Accounting Review 78, no. 2 (2003): 449–69. http://dx.doi.org/10.2308/accr.2003.78.2.449.

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We model managers' equilibrium strategies for voluntarily disclosing information about their firm's risk. We consider a multifirm setting in which the variance of each firm's future cash flow is uncertain. A manager can disclose, at a cost, this variance before offering the firm for sale in a competitive stock market with risk-averse investors. In our partial disclosure equilibrium, managers voluntarily disclose if their firm has a low variance of future cash flows, but withhold the information if their firm has highly variable future cash flows. We establish how the manager's discretionary ri

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Adegboyegun, A. E., O. E. Igbekoyi, and I. J. Okon. "Government expectation and firm performance nexus in the context of a developing country: does non-mandatory disclosure matter?" Accounting 11, no. 3 (2025): 209–20. https://doi.org/10.5267/j.ac.2025.4.002.

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In developing economies like Nigeria, where government expectations on firms intensify amid underdeveloped institutional frameworks, the performance implications of fiscal obligations and voluntary transparency remain poorly understood. This study investigates whether government expectations influence firm performance and whether non-mandatory disclosure moderates this relationship among 80 listed Nigerian firms from 2011 to 2023. Using panel data regression techniques—specifically fixed and random effects models, the study analyzes how fiscal pressure and voluntary environmental, social, and

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Coulmont, Michel, Sylvie Berthelot, and Caroline Talbot. "Risk disclosure and firm risk: Evidence from Canadian firms." Risk Governance and Control: Financial Markets and Institutions 10, no. 1 (2020): 52–60. http://dx.doi.org/10.22495/rgcv10i1p4.

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In recent decades, financial and accounting regulators have turned the spotlight on risk management and disclosure. Like securities regulators in the United States, the United Kingdom and several other countries, Canadian Securities Administrators have set out requirements for the disclosure and discussion of risks in the MD&A section of annual reports. Responding positively to these new guidelines, organisations now report many risks in their MD&A. These disclosure requirements are intended to provide information about a company’s material risks to help stakeholders understand and eva

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Kartana, I. Wayan, Desi Tri Ira Santi, I. Made Wianto Putra, Putu Gede Wisnu Permana Kawisana, and Ida Ayu Sri Meitri. "Pengungkapan Sustainability Report dan Firm Value." Jurnal Ekonomi Akuntansi dan Manajemen 22, no. 2 (2023): 200. http://dx.doi.org/10.19184/jeam.v22i2.41435.

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The primary purpose of having a sustainability report is to enhance the confidence of the public in the company, ultimately leading to an increase in the company's worth. Firm Value refers to how investors perceive the company and is a significant factor they consider when making investment choices. The aim of this study is to analyze how the disclosure of Sustainability Reports affects the valuation of companies that are listed on the Sri-Kehati Stock Index. The sample selection was carried out using the purposive sampling method, so as to obtain a sample of 7 companies with an observation pe

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Morris, Richard D., and Per Christen Tronnes. "The determinants of voluntary strategy disclosure: an international comparison." Accounting Research Journal 31, no. 3 (2018): 423–41. http://dx.doi.org/10.1108/arj-10-2015-0126.

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Purpose The purpose of this paper is to examine the roles of country-level characteristics versus firm-level characteristics in explaining variations in firms’ voluntary strategy disclosures. Design/methodology/approach Strategy disclosure in annual reports is measured using an index of 40 items derived from the strategy literature. The sample is 204 large companies from 12 Asian and European countries in 2005. The disclosure index is subdivided into four underlying latent constructs using principal components analysis. The authors then use OLS regression to test whether total disclosure score

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Akpan, Dorathy Christopher, Rose Augustine Odokwo, and Patrick Edet Akinninyi. "Corporate Attributes and Risk Management Disclosure of Listed Insurance Companies in Nigeria." FUDMA Journal of Accounting and Finance Research [FUJAFR] 2, no. 1 (2024): 46–57. http://dx.doi.org/10.33003/fujafr-2024.v2i1.77.46-57.

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Disclosure of risk management practices by firms enhances transparency, thus giving shareholders’ more confidence and lowering their uncertainty about future cash flows. This study therefore examined the effects of corporate attributes on risk management disclosures of listed insurance firms in Nigeria from 2013 to 2022. Firm size, firm profitability and firm leverage were the measures of corporate attributes employed in this study while risk management disclosure was the dependent variable. The research design adopted for this study was ex post facto and twenty-three listed insurance firms co

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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.

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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

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Yahaya, Onipe Adabenege. "Determinants of Intellectual Capital Reporting in Nigeria." Journal of Management Research 21, no. 4 (2025): 142–66. https://doi.org/10.5281/zenodo.15253064.

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Despite the growing recognition of intellectual capital (IC) as a strategic asset in value creation, its disclosure among firms in emerging markets remains insufficient and inconsistent. This study investigates the determinants of intellectual capital reporting (ICR) among companies listed on the Nigerian Capital Market, addressing a critical gap in understanding the drivers of IC transparency in a developing economy context. This study empirically examines how firm-specific characteristics—namely, firm size, leverage, board gender diversity, audit quality, and firm age—influence t

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Nam Kim, Nam Kim. "Really Want a Whole? Or Take It Apart? Evidence of ESG disclosure heterogeneity on Chinese Listed Firm." GLOBAL BUSINESS FINANCE REVIEW 29, no. 5 (2024): 112–32. http://dx.doi.org/10.17549/gbfr.2024.29.5.112.

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Purpose: We examined how ESG disclosure and its sub-dimensions impact holding period returns, profitability, and company value. Design/methodology/approach: Utilizing Bloomberg panel data, the research investigates the effects of ESG dis-closures and their sub-dimensions on financial metrics within the Chinese stock market. Findings: Results reveal a multifaceted impact of ESG disclosures: environmental aspects positively affect returns, governance has a negative impact, and social factors show no significant effect. Overall ESG disclosures enhance Tobin's q, particularly driven by environment

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Kusumadewi, Ni Luh Gde Lydia, Hyasshinta Dyah Sweztika Lukitaning Paramitadewi, and Synthia Madya Kusumawati. "GREEN BANKING, MANAJEMEN RISIKO, DAN KEPEMILIKAN ASING: ANALISIS DETERMINAN NILAI PASAR PERBANKAN DI INDONESIA." Ultimaccounting Jurnal Ilmu Akuntansi 17, no. 1 (2025): 97–116. https://doi.org/10.31937/akuntansi.v17i1.4180.

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Abstract - The aim of this study is to analyze the effect of Green Banking (GB) disclosure and Enterprise Risk Management (ERM) disclosure on the financial performance of banking institutions in Indonesia, with foreign ownership serving as a moderating variable. As environmental concerns intensify, banks face growing pressure to integrate sustainable development principles into their operations and reporting through Green Banking Disclosures. Effective risk disclosure also requires a robust ERM framework to strengthen transparency and investor confidence. Foreign ownership often brings improve

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Eiler, Lisa, and Lisa A. Kutcher. "Disclosure Decisions Surrounding Permanently Reinvested Foreign Earnings." Journal of the American Taxation Association 36, no. 2 (2014): 101–16. http://dx.doi.org/10.2308/atax-50805.

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ABSTRACT We examine the determinants of disclosure decisions relating to the unrecognized deferred tax liability on permanently reinvested earnings (PRE). Prior research shows firm value is lower when firms disclose an estimated deferred tax liability for PRE, suggesting investors find this information useful. Since accounting rules provide managers with flexibility in disclosures about the estimated tax liability on PRE, managers may have discretion in the level of transparency related to these disclosures. We find that transparency relating to disclosures about the unrecognized deferred tax

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Martikainen, Minna, Juha Kinnunen, Antti Miihkinen, and Pontus Troberg. "Board’s financial incentives, competence, and firm risk disclosure." Journal of Applied Accounting Research 16, no. 3 (2015): 333–58. http://dx.doi.org/10.1108/jaar-10-2014-0117.

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Purpose – The purpose of this paper is to examine novel corporate governance-based determinants of risk disclosures among index-listed Finnish companies. Therefore the focus of the study is on explaining the board’s monitoring role in relation to corporate managers. Design/methodology/approach – Firms’ risk disclosures are analysed in terms of their Quantity and Coverage. The authors focus on two board characteristics not examined in prior related literature: first, non-executive board members’ self-interested financial incentives, measured by their share or option ownership, and annual compen

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Lestari, Desy Dwi Ayu, and Mochlasin Mochlasin. "Peran Moderasi Ukuran Perusahaan Terhadap Faktor-Faktor Yang Mempengaruhi Islamic Social Reporting." JAS (Jurnal Akuntansi Syariah) 5, no. 2 (2021): 110–25. http://dx.doi.org/10.46367/jas.v5i2.387.

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Disclosure of Islamic Social Reporting (ISR) has a role in the company, and the broad ISR will lead the company to a positive impact. This study aims to analyze the effect of profitability, leverage, and institutional ownership on Islamic Social Reporting (ISR) disclosure with firm size as a moderating variable in companies listed on the Jakarta Islamic Index (JII) for the 2014-2019 period. Determination of the sample using the purposive sampling method. The data used are 84 company annual reports. The test analysis method uses Moderated Regression Analysis (MRA). The study results partially s

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Shetty, Rakhesh, Ashalatha, Sheetal Kumar, Ramona Birau, Virgil Popescu, and Alok Gaddi. "Influence of firm-level characteristics on the sustainability reporting of Indian companies." Multidisciplinary Science Journal 7, no. 7 (2024): 2025330. https://doi.org/10.31893/multiscience.2025330.

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The Global Reporting Initiative (GRI) has emerged as a globally accepted framework and standard for companies regarding CSR contribution and disclosure practices. The Global Reporting Initiative has been hailed as the de facto standard in transparency and sustainability reporting systems worldwide. Compliance with GRI has become imperative and has a far-reaching influence on making a business accepted globally. The study attempted to establish the relationship between level characteristics such as firm size, industry profile, legacy, shareholder dispersion, and firm performance as measured thr

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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.

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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

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Africano, Fernando, Lidia Desiana, and Ilham Prawidi Sakti. "Social Responsibility Disclosures: Links to Financial Violations and Performance." Journal of Accounting Science 9, no. 1 (2025): 132–48. https://doi.org/10.21070/jas.v9i1.1895.

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General Background: Corporate social responsibility (CSR) disclosure reflects a company’s accountability to societal and environmental concerns, making it essential to explore the factors influencing such disclosure. Specific Background: This study investigates CSR disclosure in the context of non-financial disclosures by companies listed on the Indonesia Stock Exchange (IDX), providing empirical evidence and theoretical insights. Knowledge Gap: While previous research has examined CSR disclosure, the interplay between financial pressure, firm size, financial performance, regulatory compliance

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Singla, Himani, and Vijay Singh. "Voluntary Disclosures and their Drivers: A Study of MDA Reports in India." Organizations and Markets in Emerging Economies 15, no. 1(30) (2024): 127–45. http://dx.doi.org/10.15388/omee.2024.15.7.

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The aim of this study is to examine the impact of corporate characteristics on voluntary disclosures of management discussion and analysis (MD&A) reports in India. Using a formal tone, the data was extracted from the annual reports of the top 100 listed firms available on the CMIE Prowess database for seven years (2016–2022). After excluding 23 companies from the financial and insurance sector, a panel regression method with the assistance of Gretl software was employed to investigate the relationship between the Management Discussion and Analysis Disclosure Index (MDADI) for voluntary asp

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Sulistyowati, Erna. "The Effect of Sustainability Report Disclosure on Company Value of Companies In The Indonesia Stock Exchange." Robust: Research of Business and Economics Studies 2, no. 1 (2022): 29. http://dx.doi.org/10.31332/robust.v2i1.3696.

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Sustainability report disclosures consist of economic category, environmental category, and social category. This study aims to examine the influence of each category in disclosure of sustainability reports on firm value. This research uses quantitative methods. The type of data used is secondary data obtained from all companies listed on the Indonesia Stock Exchange for the 2017-2018 period. There are 30 sample companies that were produced from the purposive sampling method. The analysis technique used is Partial Least Square (PLS) with the help of SmartPLS 3.0 software. The results of this s

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Charumathi, B., and Latha Ramesh. "Impact of Voluntary Disclosure on Valuation of Firms: Evidence from Indian Companies." Vision: The Journal of Business Perspective 24, no. 2 (2020): 194–203. http://dx.doi.org/10.1177/0972262920914138.

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This article investigates the effect of voluntary corporate disclosures on the firm value from the market value perspective. Financial reporting includes disclosures as prescribed by regulators, but few companies go beyond mandatory requirements and provide additional information voluntarily. This study empirically tests the extent of such voluntary disclosures using Corporate Voluntary Disclosure Index containing 81 items of both financial and non-financial information and panel data regression to test the hypotheses. The sample for this study is the non-financial companies in the BSE 100 Ind

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Devi Utami, Meilani. "Factors influencing the carbon emissions disclosure in basic and chemical industrial companies listed on the IDX in 2016-2019." International Journal of Research in Business and Social Science (2147- 4478) 11, no. 9 (2022): 193–204. http://dx.doi.org/10.20525/ijrbs.v11i9.2219.

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This study aims to determine the factors influencing carbon emissions disclosure in basic and chemical industrial companies listed on the IDX in 2016-2019. The research approach used in this study is a quantitative approach of the Explanatory Research type to explain the relationship between the independent and dependent variables through hypothesis testing. The sample selection was used using a purposive sampling method with the following criteria. Data in the form of financial reports and company annual reports were obtained from the website of the Indonesia Stock Exchange ICMD (Indonesian C

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Sahore, Nidhi Sharma, and Anshul Verma. "Corporate disclosures and firm characteristics: A study of the emerging market listed companies." Corporate Ownership and Control 19, no. 1 (2021): 42–54. http://dx.doi.org/10.22495/cocv19i1art4.

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The objective of this study is to understand whether firm characteristics explain the extent of corporate disclosures in the annual reports of listed Indian companies. In the field of accounting, voluntary information disclosures have been receiving a lot of attention as they bridge the gap between what is mandatory and what is sought by the stakeholders. Due to the prime focus of corporate disclosure literature on the linkage of company characteristics with the extent of disclosures, it becomes pertinent to study this aspect before studying the policy and regulatory impact. Hence, it is exami

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