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Journal articles on the topic 'Outside Disclosure'
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1
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 incorporate the outside information to a greater extent, such that their valuation judgments are more sensitive to whether outside information is relatively more or less supportive of management's positive forward-looking statements. We find evidence that this occurs primarily because investors who view a less readable initial disclosure feel less comfortable evaluating the firm and, in turn, rely more on the outside information. We also find that viewing a less readable firm disclosure indirectly increases the extent to which participants search outside information. Combined, our results suggest that investors' valuation judgments may be more influenced by outside sources of information when managers provide less readable firm disclosures, potentially limiting the extent to which managers can benefit from strategically issuing less readable disclosures to obfuscate poor performance. These findings also imply that investors might over-rely on more readable disclosures while discounting outside sources of information about the firm. Data Availability: Contact the authors.
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Goldschmidt, Pascal J. "Disclosure of Outside Income." Archives of Internal Medicine 171, no. 20 (2011): 1862. http://dx.doi.org/10.1001/archinternmed.2011.522.
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Freshwater, M. Felix. "Disclosure of Outside Income—Reply." Archives of Internal Medicine 171, no. 20 (2011): 1862. http://dx.doi.org/10.1001/archinternmed.2011.523.
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Arshad, Roshayani, Ruhaya Atan, and Faizah Darus. "Board structure, institutional pressures and corporate voluntary disclosures." Corporate Ownership and Control 6, no. 3 (2009): 360–70. http://dx.doi.org/10.22495/cocv6i3c3p2.
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Corporate disclosure has been subjected to calls for corporate transparency by corporate governance movement as a matter of good corporate governance. Managers face substantial pressure to make more transparent disclosure of their activities to promote efficient governance of their companies or risk losing legitimacy from the perspectives of the investors and other stakeholders. Using the annual reports of 155 Malaysian listed companies, this study investigates the competing effects of board structure and institutional pressures on the extent and credibility of corporate voluntary disclosure during the period when public listed companies in Malaysia faced new corporate governance regulation. This study provides evidence that under the influence of dominant owners on board, management voluntary disclosure decisions are driven by mimetic pressures when their company is structured to meet expectations of good corporate governance. Managers’ voluntary disclosure strategy to gain legitimacy seems to override their incentives to disclose credible information to outside investors. This inference is consistent with the evidence that management voluntary disclosures are not viewed as credible by outside investors. These findings contribute to a better understanding of the relationships between various board structures and institutional pressures on management disclosure decisions in particular agency settings.
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Tilt, Carol Ann. "Environmental disclosure outside the annual report." International Journal of Management and Decision Making 9, no. 3 (2008): 288. http://dx.doi.org/10.1504/ijmdm.2008.017411.
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Mukherjee, Arijit, and Aniruddha Bagchi. "Information Disclosure through Technology Licensing." Games 11, no. 3 (2020): 37. http://dx.doi.org/10.3390/g11030037.
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We show that even if information transmission through an honest outside agency is not possible due to the possibility of collusion between the firms and the outside agency, information transmission is still possible through technology licensing. However, unlike the case of a cost-free honest outside agency, where information transmission always occurs under a quantity setting oligopoly, information transmission through licensing does not always occur.
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Dumay, John, and James Guthrie. "Involuntary disclosure of intellectual capital: is it relevant?" Journal of Intellectual Capital 18, no. 1 (2017): 29–44. http://dx.doi.org/10.1108/jic-10-2016-0102.
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Purpose The purpose of this paper is to present an exploratory essay evaluating whether involuntary intellectual capital disclosure (ICD) is value relevant to stakeholders. The authors define involuntary disclosure as “what external stakeholders and stakeseekers disclose about a company”. This essay is timely because it lays the foundations for future ICD research that departs from traditional analyses of corporate reports, especially annual reports. Design/methodology/approach The paper provides a critical reflection on current and future developments in ICD research. The normative arguments rely on the experience and expertise along with examples from the ICD literature and contemporary business media to critique existing ICD research and practice and to offer new ways forward for future research. Findings In highlighting the limitations of the traditional ICD literature, the authors provide a foundation from which researchers should contemplate a powerful new force in ICD brought about by the rapid transformation in technologies and forces of mass communication. The authors introduce the concept of “involuntary disclosure”, and highlight several key issues that intellectual capital (IC) researchers should consider if they want their academic endeavours to contribute not only to practice, but to a wider environmental and social good. Practical implications Involuntary disclosures produced by stakeholders and stakeseekers introduce opportunities and threats to organisations, bringing new risks that impact share value and reputations. How well organisation manage these risks, and the impact inside and outside organisational boundaries, to provide economic, environmental and social value, should provide ample fuel for future transformational IC research. Originality/value The most value relevant disclosures are not what an organisation discloses or reports about itself, but rather what stakeholders and stakeseekers communicate. However, how reliable are involuntary disclosures and how can stakeholders and organisations verify IC disclosures coming from outside the organisation? If involuntary IC disclosures are value relevant, how might organisations seek to influence and manage them to serve their ends?
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Hyun, Jeong-Hoon, Bum-Joon Kim, Sewon Kwon, and Jae Yong Shin. "The Effects of Corporate Governance, Competition, and Political Costs on Strategic Executive Pay Disclosure: Evidence from Korea." Journal of Management Accounting Research 26, no. 2 (2014): 195–220. http://dx.doi.org/10.2308/jmar-50730.
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ABSTRACT We examine factors influencing firms' strategic disclosure of executive pay in Korea. In Korea, executive pay is disclosed through directors' pay disclosure in a firm's annual report. Because the disclosure rules in Korea do not mandate but only recommend that firms distinguish between inside executive directors and outside nonexecutive directors when reporting the average pay of directors, this regulatory policy provides a unique opportunity to examine managers' incentives to opportunistically manage the disclosed levels of average executive pay. We find that strategic disclosure for cloaking executive pay prevails when firms have weak corporate governance and high (low) political costs of disclosing high levels of executive pay (making strategic disclosures), but that such disclosure is not associated with proprietary costs. Furthermore, using the subsample of firms that can choose between different types of strategic disclosures, we examine whether firms base their choice on the political costs of making the strategic disclosures. In our data setting, there are two major ways of strategically managing the disclosed average executive pay downward: (1) deliberate aggregation of inside and outside director pay in the calculation of average director pay, and (2) inclusion of part-time inside directors who receive a minimal or substantially low level of pay (which, of the two schemes, is the less visible). Our results suggest that the higher the political costs of a firm's strategic disclosures are, the less visible the firm's cloaking of executive pay will be. Data Availability: Data are available from public sources identified in the text.
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Sintawati, Sintawati, Jehan Safitri, and Sukma Noor Akbar. "Self-Disclosure of Mothers to Their Non-Marital Children." Jurnal Kognisia 4, no. 1 (2025): 58. https://doi.org/10.20527/kognisia.2021.04.007.
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Pregnancy outside of marriage is counsidered to be embarassing socially, culturally and even religiously in Indonesian society. it becomes difficult when a mother, who had non-marital pregnancy, wants to reveal the information about herself to non-marital child. in this case there is a dilemma for self-disclosure. on the one hand it is very important for the mother to disclose herself. however, on other hand, there are several risks that will be faced by the parent when revealing the fact that she was pregnant outside of marriage. the purposes of this study were to find out the aspects influencing the self-disclosure of the mothers ti their non-marital children and the factors influencing the self-disclosure. a qualititative research design using a case stidy approach was employed in this study. the subjects were to the mothers (N and M), who had been pregnant outside of marriage, perfoming self-disclosure to their non-marital children. they were selected using purposive sampling technique. data were collected and extracted using observation and interview methods. the result of the study was the process of self-disclosure viewed from the aspects of accuary, motivation, time, intensity, and depth and breadth. it was aslo viewed from the influencing factors, namely reciprocity, norm, trust, relationhip quality and gender, which showed that both subject, N and M, perfomed self-disclosure in a similar way and their self-disclosure was carried out by including the influencing aspects and factors.
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Park, Jiyoung, Jiyoon Lee, Narae Hwang, and Jewon Shin. "Determinants and Value Relevance of Voluntary Disclosure of Environmental Expenditures." Korean Accounting Information Association 41, no. 3 (2023): 1–28. http://dx.doi.org/10.29189/kaiaair.41.3.1.
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[Purpose] This study investigates factors affecting the voluntary disclosure of environmental expenditures in Korea. For this purpose, we select firms listed on the KOSPI 200 from 2011 to 2021, excluding financial firms.
 [Methodology] We consider whether a firm manages environmental performance, international influences, and internal corporate governance as determinants influencing voluntary environmental expenditure disclosure and conduct logistic regression analyses.
 [Findings] First, firms that set a target level for pollutant emissions and firms that are assigned good ratings regarding environmental performance from KCGS are more likely to disclose environmental expenditures voluntarily. Second, strong international influences, proxied by a high export ratio and foreign ownership, are positively associated with the voluntary disclosure of environmental expenditures. Third, good internal governance, proxied by good governance ratings assigned by KCGS and the ratio of outside directors to total directors, is positively associated with the likelihood of firms’ voluntarily disclosing environmental expenditures. Lastly, we find that voluntary disclosure of environmental expenditures has a positive effect on firm value, while the amount of environmental expenditures itself shows statistically insignificant effects on firm value.
 [Implications] This study contributes to the literature by investigating factors that determine voluntary disclosure of environmental issues in Korea. Moreover, by showing the positive value implications of such disclosures, we encourage managers to disclose environmental issues voluntarily.
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Johannesen, Niels, Patrick Langetieg, Daniel Reck, Max Risch, and Joel Slemrod. "Taxing Hidden Wealth: The Consequences of US Enforcement Initiatives on Evasive Foreign Accounts." American Economic Journal: Economic Policy 12, no. 3 (2020): 312–46. http://dx.doi.org/10.1257/pol.20180410.
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In 2008, the IRS initiated efforts to curb the use of offshore accounts to evade taxes. This paper uses administrative microdata to examine the impact of enforcement efforts on taxpayers’ reporting of offshore accounts and income. We find that enforcement caused approximately 50,000 individuals to disclose offshore accounts with a combined value of about $100 billion. Most disclosures happened outside offshore voluntary disclosure programs by individuals who never admitted prior noncompliance. Disclosed accounts were concentrated in countries often characterized as tax havens. Enforcement-driven disclosures increased annual reported capital income by $2–$4 billion, corresponding to $0.6–$1.2 billion in additional tax revenue. (JEL H24, H26, K34)
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Raithatha, Mehul, and Varadraj Bapat. "Impact of corporate governance on financial disclosures: Evidence from India." Corporate Ownership and Control 12, no. 1 (2014): 874–89. http://dx.doi.org/10.22495/cocv12i1c9p10.
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The paper aims at identifying impact of corporate governance variables i.e. board structure (board size, board independence, board activity and board busyness) and ownership structure (foreign promoters holding, institutional shareholding and CEO duality) on financial disclosures made by the Indian firms. Using cross sectional data of 325 listed firms for the financial year 2009-10, we compute financial disclosure score (using 171 checklist points) based on disclosure requirements of accounting standards. We find average disclosure score of 73%, maximum and minimum being 100% and 46% respectively. Our finding support agency theory in terms of monitoring role of board since board size is found to be significant however we do not find any influence of board independence on the disclosures. The study also supports resource dependency theory in terms of outside directorship which might provide exposure to different corporate environment, brings diverse perspectives and knowledge to the directors and this in turn leads to improved disclosures. We also support the notion that having foreign promoter shareholding improves disclosures
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Francis, Jere R., Inder K. Khurana, and Raynolde Pereira. "Disclosure Incentives and Effects on Cost of Capital around the World." Accounting Review 80, no. 4 (2005): 1125–62. http://dx.doi.org/10.2308/accr.2005.80.4.1125.
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Prior research predicts that firms reliant on external financing are more likely to undertake a higher level of disclosure, and a higher disclosure level should, in turn, lead to a lower cost of external financing. This paper tests these predictions outside the United States where alternative legal and financial systems could mitigate the effectiveness of such disclosures and, comprehensively, examines both disclosure incentives and disclosure consequences on cost of capital for a common set of firms. Using a sample from 34 countries, we find that firms in industries with greater external financing needs have higher voluntary disclosure levels, and that an expanded disclosure policy for these firms leads to a lower cost of both debt and equity capital. Crosscountry differences in legal and financial systems affect observed disclosure levels in predicted ways. However, a surprising result in the study is that voluntary disclosure incentives appear to operate independently of country-level factors, which suggests the effectiveness of voluntary disclosure in gaining access to lower cost external financing around the world.
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Moon, Bo Young, and Soo Yeon Park. "The Effect Of Corporate Governance On Unfaithful Disclosure Designation And Unfaithful Disclosure Penalty Points." Journal of Applied Business Research (JABR) 33, no. 5 (2017): 887–902. http://dx.doi.org/10.19030/jabr.v33i5.10013.
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This paper investigates the relation between Unfaithful Disclosure Corporations (“UDC”) and corporate governance using listed firm (KOSPI and KOSDAQ) data in Korea. Prior literature reports that corporate governance has an impact on the level of disclosure and the quality of disclosure provided by companies. However, it is hard to find the studies about corporate governance and UDC at the term of disclosure quality. Compare to some financially advanced countries, Korea established corporate governance in a relatively short period of time; hence concerns have been raised the corporate governance have not played effective role to monitor management. We question how corporate governance affects companies’ unfaithful disclosure by using several corporate governance proxy variables and UDC data which is unique system in Korea.
 From the empirical tests, we find a negative association between the proportion of outside directors, an indicator of the board’s independence, and UDC designation, among companies listed on both KOSPI and KOSDAQ. On the other hand, there is a significant positive association between the proportion of outside directors and UDCs’ imposed and accumulated penalty points among KOSDAQ-listed companies. This implies that outside director system effectively play a monitoring role however due to different natures of members included in outside directors, the system often fails to control regarding based reasons for penalty points imposition. In addition, we find the percentage of foreign equity ownership showed statistically significant positive association with UDC designation and a significant positive association with the imposed and accumulated penalty points among KOSPI-listed companies. We interpret this results that foreign investors with a short-term investment propensity may not enough to play a proper monitoring role in Korea and thereby they cannot effectively control the disclosure quality provided by the management. We also find that there is a significant positive association between the percentage of managerial ownership and UDC designation in the KOSDAQ market. 
 This study will contribute to academics and disclosure-related practitioners by documenting about corporate governance and its impact on unfaithful disclosure corporations.
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Loue, Sana. "The Chrysalis and the Butterfly: Considerations Outside of the Sand Tray." Journal of Sandplay Therapy 28, no. 1 (2019): 110–14. http://dx.doi.org/10.61711/jst.2019.28.1.452.
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The creation of a free and protected space is critical to the effectiveness of sandplay therapy and the safeguarding of the client's confidentiality and privacy. Challenging questions related to confidentiality and privacy may arise in the context of consultation, the delivery of presentations, and the preparation and publication of manuscripts. This article discusses the need to extend the safe and protected space beyond the therapy room to encompass such contexts in order to more fully respect clients' privacy and the confidentiality of their disclosures. Various questions are presented for consideration in determining whether and when the disclosure of details in presentations and manuscripts may be appropriate and necessary.
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Li, Yan, and Na Li. "Study on External Pressure, Firm Characteristics and the Quality of Environmental Information Disclosure of Listed Companies in China." Advanced Materials Research 1073-1076 (December 2014): 2675–78. http://dx.doi.org/10.4028/www.scientific.net/amr.1073-1076.2675.
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The listing Corporation environmental information disclosure quality manifests the enterprise communicate with the outside world of social responsibility, from the perspective of the new institutional economics, the impetus of the environmental information disclosure quality is not only determined by the characteristics of the company, the more important pressure is from outside, this is also the original intention of the paper. This paper uses the Structural Equation Modeling with the LISREL, finding how the external pressure and the features of the company determining the level of information disclosure quality, hoping to find the way improving the listing Corporation environmental information disclosure.
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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 Kothari et al.'s (2005) performance matched discretionary accrual model to measure the discretionary accruals. The absolute values of discretionay accruals are used as proxies for accruals quality. Final research samples with voluntary disclosure for this study are 1,226 (firms-years) companies. The research findings generally support our hypotheses. First, the relation between voluntary disclosure and information asymmetry is statistically and significantly positive as we have expected. The Korean companies with high voluntary disclosure would experience higher daily stock return volatility and less trading volume, which implies that companies tend to disclose biased information to the outside, which is consistent with prior studies in Korea. Second, the accruals quality (moderating variable) on the relation between voluntary disclosure and information asymmetry is statistically and significantly negative. Thus, we can conclude that when accruals quality is high, more voluntary disclosure decreases information asymmetry. These findings imply that accruals quality works as a mechanism in reducing the negative effect of voluntary disclosure on information asymmetry after the adoption of IFRS in Korea. The limitation of this study is such that we might not have considered other omitted variables and other proxies for the accruals quality, voluntary disclosure, and information asymmetry.
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Rakhmayani, Alfita, and Maya Aresteria. "Disclosure of Weaknesses and Effectiveness of Internal Control in Indonesia." Proceeding of International Conference on Business, Economics, Social Sciences, and Humanities 6 (March 31, 2023): 1104–9. http://dx.doi.org/10.34010/icobest.v4i.486.
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Internal control plays an important role in managing the company's resources to achieve its goals, guarantees that the financial reports presented can be trusted and ensures that there are no violations of the provisions committed by the company. However, parties outside the company cannot know directly the implementation of internal control that has been carried out. Adequate disclosure can help stakeholders to assess the quality of the company's internal control system. Section 302 and Section 404 of SOX state that management is responsible for establishing and maintaining the company's control system as well as disclosing weaknesses and providing management's assessment of the company's internal controls. This study aims to conduct a review of the provisions for disclosing internal control in Indonesia through a literature review and analysis of item descriptions of disclosures for companies that are members of the 2020 IDX80. The results of the study indicate that disclosure of internal control in Indonesia has been regulated by the Financial Services Authority but has not detailed for disclosure of weaknesses and effectiveness of internal control. The implication is that not all companies disclose the effectiveness of internal control. The results of the analysis show that there are still 28.21% of companies that have not declared the effectiveness of their internal controls. Meanwhile, for internal control weaknesses, no company has yet disclosed them in the annual report. In order for a company to disclose the effectiveness and weaknesses of its internal control, it is necessary to have provisions that clearly explain the content of the disclosure.
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Rahman, Rashidah Abdul, Eman Saleh Fadel, NajlaAbdul Rahman, and Amal Awad. "Disclosure Quality and Dividend Payout in Saudi Firms." International Business Research 12, no. 1 (2018): 16. http://dx.doi.org/10.5539/ibr.v12n1p16.
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This study examines how disclosure quality influences the dividend payouts of firms, and provides further evidence concerning the outcome hypothesis and substitution hypothesis. Using a sample of non-financial Saudi Arabian listed firms during 2012-2014, our results provide support for the substitution hypothesis in which outsiders demand higher dividends in a low-quality disclosure environment as a “substitute” for opacity. Further analysis shows that managers pay a higher dividend in an opaque environment not only to establish a reputation among outside capital suppliers but also because they have to disgorge excess cash to circumvent free cash flow problems.
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Chan, Shingsum. "Research on the Information Disclosure System in Mergers and Acquisitions of Listed Multinational Companies in China." Advances in Economics, Management and Political Sciences 13, no. 1 (2023): 183–92. http://dx.doi.org/10.54254/2754-1169/13/20230706.
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Under the wave of economic globalization, more and more Chinese enterprises have gone abroad and listed in overseas securities markets to demand overseas capital. This paper comprehensively uses the method of empirical analysis and comparative analysis to explore the problems and institutional defects in the disclosure of listing information outside China. It elaborates in detail the differences between the information disclosure systems among China and the main security-listed places. On this basis, it puts forward the improvement countermeasures of the listing information disclosure system outside China. In this paper, ESG information disclosure of listed companies has attracted more and more attention from academia and the practical community. The domestic and foreign literatures on the concept of ESG is the subject of analysis, and the supporting theory, disclosure motivation and disclosure effect of ESG information disclosure research of listed companies are systematically sorted out.
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Melumad, Shiri, and Robert Meyer. "Full Disclosure: How Smartphones Enhance Consumer Self-Disclosure." Journal of Marketing 84, no. 3 (2020): 28–45. http://dx.doi.org/10.1177/0022242920912732.
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Results from three large-scale field studies and two controlled experiments show that consumers tend to be more self-disclosing when generating content on their smartphone versus personal computer. This tendency is found in a wide range of domains including social media posts, online restaurant reviews, open-ended survey responses, and compliance with requests for personal information in web advertisements. The authors show that this increased willingness to self-disclose on one’s smartphone arises from the psychological effects of two distinguishing properties of the device: (1) feelings of comfort that many associate with their smartphone and (2) a tendency to narrowly focus attention on the disclosure task at hand due to the relative difficulty of generating content on the smaller device. The enhancing effect of smartphones on self-disclosure yields several important marketing implications, including the creation of content that is perceived as more persuasive by outside readers. The authors explore implications for how these findings can be strategically leveraged by managers, including how they may generalize to other emerging technologies.
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de Klerk, Hannah W., Marit S. G. van der Pijl, Ank de Jonge, et al. "(Non-)disclosure of lifetime sexual violence in maternity care: Disclosure rate, associated characteristics and reasons for non-disclosure." PLOS ONE 18, no. 10 (2023): e0285776. http://dx.doi.org/10.1371/journal.pone.0285776.
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Background In maternity care, disclosure of a past sexual violence (SV) experience can be helpful to clients to discuss specific intimate care needs. Little evidence is available about the disclosure rates of SV within maternity care and reasons for non-disclosure. Aim The aim of this study was to examine (1) the disclosure rate of SV in maternity care, (2) characteristics associated with disclosure of SV and (3) reasons for non-disclosure. Methods We conducted a descriptive mixed method study in the Netherlands. Data was collected through a cross-sectional online questionnaire with both multiple choice and open-ended items. We performed binary logistic regression analysis for quantitative data and a reflexive thematic analysis for qualitative data. Results In our sample of 1,120 respondents who reported SV, 51.9% had disclosed this to a maternity care provider. Respondents were less likely to disclose when they received obstetrician-led care for high-risk pregnancy (vs midwife-led care for low-risk pregnancy) and when they had a Surinamese or Antillean ethnic background (vs ethnic Dutch background). Reasons for non-disclosure of SV were captured in three themes: ‘My SV narrative has its place outside of my pregnancy’, ‘I will keep my SV narrative safe inside myself’, and ‘my caregiver needs to create the right environment for my SV narrative to be told’. Conclusions The high level of SV disclosure is likely due to the Dutch universal screening policy. However, some respondents did not disclose because of unsafe care conditions such as the presence of a third person and concerns about confidentiality. We also found that many respondents made a positive autonomous choice for non-disclosure of SV. Disclosure should therefore not be a goal in itself, but caregivers should facilitate an inviting environment where clients feel safe to disclose an SV experience if they feel it is relevant for them.
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Arshad, Roshayani, Faizah Darus, and Dennis Taylor. "Board composition, mimetic behaviour and corporate voluntary disclosures." Corporate Board role duties and composition 4, no. 3 (2008): 16–22. http://dx.doi.org/10.22495/cbv4i3art2.
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This study examines the effects of board composition and mimetic behaviour on the extent and credibility of corporate voluntary disclosure. The investigation is based on the annual reports of 155 Malaysian listed companies during the period when these companies faced new corporate governance regulation. This study provides evidence that under the influence of dominant owners on board, management voluntary disclosure decisions are driven by incentives to conform when their company is structured to meet expectations of good corporate governance. Such incentive seems to override incentives to disclose credible information to outside investors.
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Gietzmann, Miles B., and Marco Trombetta. "Disclosure interactions: accounting policy choice and voluntary disclosure effects on the cost of raising outside capital." Accounting and Business Research 33, no. 3 (2003): 187–205. http://dx.doi.org/10.1080/00014788.2003.9729646.
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Ma’sum, Muhammad Ali, and Syaiko Rosyidi. "ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI CARBON EMISSION DISCLOSURES DI INDONESIA (Studi Empiris pada Perusahaan Manufaktur dan Jasa Transportasi yang Terdaftar di Bursa Efek Indonesia)." BBM (Buletin Bisnis & Manajemen) 4, no. 2 (2018): 139. https://doi.org/10.47686/bbm.v4i2.159.
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This study aims to prove the influence of industry type, size (company size), profitability, leverage and environmental performance on disclosure of carbon emissions in companies in Indonesia. The research population is all manufacturing companies and transportation services listed on the Indonesia Stock Exchange in 2010-2014. The sample method uses purposive sampling and obtained eight companies that fit the criteria, so that 40 observations were obtained as research samples. The data analysis technique uses multiple linear regression analysis and broad measurement of carbon emission disclosures using a checklist based on the information request sheet provided by CDP (Carbon Disclosure Project).The results of the study show that environmental size and performance have a positive effect on the disclosure of carbon emissions in manufacturing companies and transportation services in Indonesia. While the type of company, profitability and leverage have no significant effect on the disclosure of carbon emissions in manufacturing companies and transportation services in Indonesia. With adjusted R2 0.369, it indicates that there are other factors outside the model that can affect the level of carbon emissions disclosure.
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Sengupta, Partha, and Suning Zhang. "Equity-Based Compensation of Outside Directors and Corporate Disclosure Quality." Contemporary Accounting Research 32, no. 3 (2015): 1073–98. http://dx.doi.org/10.1111/1911-3846.12115.
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Nada, Omar Hassan Ali. "Assessing human rights disclosure: An empirical analysis of the oil and gas sector." Prosperitas, In press (2022): 1–9. http://dx.doi.org/10.31570/prosp_2022_0027.
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This paper investigates human rights disclosures based on GRI guidelines in the case of international oil and gas companies. A disclosure index with 26 items was created to meet the research aim to assess the extent of human rights disclosure by firms. This disclosure index checklist was created using GRI principles related to human rights. The annual report for the fiscal year ending in 2020, as well as social responsibility reports (sustainability) and business websites are scrutinized. The study found that the amount of human rights disclosure in the sampled firms is average, and this is a disappointed finding. Based on the Dow Jones Sustainability Indices in 2020, these sampled firms represent leading corporations in the field of sustainability, therefore, the disclosure level of human rights was expected to be higher. As a result, if the level of human rights disclosure in these firms is average, it is reasonable to suppose that the level of disclosure in enterprises outside of this categorization will be significantly lower. This demonstrates that human rights information is still restricted. In addition, the results show that companies focus on good news, such as policies to protect human rights, but completely ignore human rights abuses either by them or by suppliers.
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Idris Adamu, Adamu, Nafisat Muritala Abdulrasheed, and Oyindamola Ekundayo. "THE RELATIONSHIP BETWEEN CORPORATE SOCIAL DISCLOSURES AND BOARD CHARACTERISTICS: EVIDENCE FROM NIGERIA." Asian People Journal (APJ) 3, no. 2 (2020): 96–105. http://dx.doi.org/10.37231/apj.2020.3.2.214.
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The concept of disclosure in the financial statements of an organization is pivotal to the existence of the firm. This study investigates the effect of board characteristics on corporate social responsibility (CSR) disclosure of listed consumer goods firms on the Nigerian Stock Exchange, using a sample of ten (10) consumer goods firms. The study covers 10 years (2009-2018) and employed ex post facto research design. OLS regression analysis was adopted. The study found a positive significant relationship between two board characteristics (female directors on board and outside directors) and CSR disclosure of listed consumer goods firms in Nigeria. Therefore, with board characteristics explaining 33.7% of the variation in the CSR disclosure of these firms, we recommend that firms should be encouraged to continue to hire female directors and more of outside directors on their boards. These will improve CSR disclosure and in return benefit the firm legitimately. 
 Keywords: Board characteristics, Corporate social responsibility disclosure, Legitimacy theory, Nigeria
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Elmagrhi, Mohamed H., Collins G. Ntim, and Yan Wang. "Antecedents of voluntary corporate governance disclosure: a post-2007/08 financial crisis evidence from the influential UK Combined Code." Corporate Governance 16, no. 3 (2016): 507–38. http://dx.doi.org/10.1108/cg-01-2016-0006.
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Purpose The purpose of this study is to investigate the level of compliance with, and disclosure of, good corporate governance (CG) practices among UK publicly listed firms and consequently ascertain whether board characteristics and ownership structure variables can explain observable differences in the extent of voluntary CG compliance and disclosure practices. Design/methodology/approach This study uses one of the largest data sets to-date on compliance and disclosure of CG practices from 2008 to 2013 containing 120 CG provisions drawn from the 2010 UK Combined Code relating to 100 UK listed firms to conduct multiple regression analyses of the determinants of voluntary CG disclosures. A number of additional estimations, including two stage least squares, fixed-effects and lagged structures, are conducted to address the potential endogeneity issue and test the robustness of the findings. Findings The results suggest that there is a substantial variation in the levels of compliance with, and disclosure of, good CG practices among the sampled UK firms. The authors also find that firms with larger board size, more independent outside directors and greater director diversity tend to disclose more CG information voluntarily, whereas the level of voluntary CG compliance and disclosure is insignificantly related to the existence of a separate CG committee and institutional ownership. Additionally, the results indicate that block ownership and managerial ownership negatively affect voluntary CG compliance and disclosure practices. The findings are fairly robust across a number of econometric models that sufficiently address various endogeneity problems and alternative CG indices. Overall, the findings are generally consistent with the predictions of neo-institutional theory. Originality/value This study extends, as well as contributes to, the extant CG literature by offering new evidence on compliance with, and disclosure of, good CG recommendations contained in the 2010 UK Combined Code following the 2007/2008 global financial crisis. This study also advances the existing literature by offering new insights from a neo-institutional theoretical perspective of the impact of board and ownership mechanisms on voluntary CG compliance and disclosure practices.
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Matheny III, Richard L. "So Many Feathers on the Scale: Whether and How to Voluntarily Disclose Violations of U.S. Export Controls and Economic Sanctions Laws." Global Trade and Customs Journal 6, Issue 9 (2011): 389–95. http://dx.doi.org/10.54648/gtcj2011048.
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The export control and economic sanctions laws are a minefield for U.S. companies that export products and engage in other forms of cross-border transactions. Mistakes are common, even for diligent, well-intentioned exporters. The company suspecting it has exported an item or technology outside of compliance with these complex laws must consider whether to disclose the violation to the relevant federal agency. Although usually not required by law, a voluntary disclosure can be advisable for many reasons, including avoidance or mitigation of penalties. But two things are true about the vast majority of violations: Most do not remotely threaten the national security of the United States and most are unlikely to be independently discovered by the enforcing agency. The would-be discloser is justified in wondering what is the merit-for the company and for the national security-in making a disclosure. In addition, where the company does decide to disclose, it confronts a host a questions, including what should be disclosed, how, to whom, and when to make the disclosure. This article considers these questions in the context of the three primary U.S. export-control and economic sanctions laws: the International Traffic in Arms Regulations (ITAR), administered by the State Department's Directorate of Defense Trade Controls (DDTC); the Export Administration Regulations (EAR), administered by the Commerce Department's Bureau of Industry and Security (BIS); and the economic sanctions regulations administered by the Treasury Department's Office of Foreign Assets Control (OFAC).
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Ali, Ashiq, Ningzhong Li, and Weining Zhang. "Restrictions on Managers' Outside Employment Opportunities and Asymmetric Disclosure of Bad versus Good News." Accounting Review 94, no. 5 (2018): 1–25. http://dx.doi.org/10.2308/accr-52314.
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ABSTRACT This study examines the effect of restrictions on managers' outside employment opportunities on voluntary corporate disclosure. The recognition of the Inevitable Disclosure Doctrine (IDD) by courts in the U.S. states in which the firms are headquartered places greater restrictions on their managers from joining or forming a rival company. We find that, on average, the IDD adoption increases the asymmetric withholding of bad news. We further show that the IDD adoption increases the asymmetric withholding of bad news relative to good news for firms whose managers are mainly concerned about losing their current job. However, an opposite effect is observed for firms whose managers are mainly interested in seeking promotion elsewhere. Furthermore, these effects are less pronounced for firms subject to greater monitoring of their disclosure policy. These results suggest that managers' career concerns affect corporate disclosure policy, and the effect varies with the type of career concerns. JEL Classifications: D82; M4.
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Efrianti, Desi, and Yanto . "Pengaruh Implementasi Asi International Financial Reporting Standard dalam Rangka Indeks Gray Leverage terhadap Pengungkapan Laporan Keuangan." Jurnal Ilmiah Akuntansi Kesatuan 5, no. 2 (2018): 164–69. http://dx.doi.org/10.37641/jiakes.v5i2.87.
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Disclosure of financial statements is a mean of delivering information by the company’s internal to stakeholders outside of the company. On this globalization era, IASC (International Accounting Standard Committee) tries to create a custom standard for all in order to financial statement can be understood by all users in different countries, and so the IFRS (International Financial Reporting Standard) is published. It certainly brings a big impact on accounting study in Indonesia. One of those is about convergence of IFRS into PSAK as base of financial reporting as one form of disclosure to stakeholders outside of the company. This study was conducted to obtain empirical evidence about the effect of the implementation IFRS on the disclosure of financial statements as measured by leverage in this case the Gray index. The populations in this study are all listed banks in Indonesia Stock Exchange for the period of 2009-2014. Sample was 30 banking firms selected using purposive sampling method with predetermined criteria. Independent variable is in the form of leverage Gray index. Analysis used in this study is a descriptive analysis and simple linear regression analysis with SPSS as tool for calculation. The result showed the implementation of IFRS in the leverage Gray index has no effect on financial disclosure. Conclusions of the research are implementation of IFRS itself has effect on the financial disclosure but Gray index leverage has no significant effect under the IFRS standards. Result from t-test value is -0.122 and smaller than t-table value of 2.048. Thus, the variable of Gray index leverage is not recommended to be used to measure the width of financial reports disclosures under the standards of IFRS. There are still many aspects to be studied to determine the effect of accounting standards using other representations of company characteristics.
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Boubaker, Sabri, Amal Hamrouni, and Qi-Bin Liang. "Corporate Governance, Voluntary Disclosure, And Firm Information Environment." Journal of Applied Business Research (JABR) 31, no. 1 (2014): 89. http://dx.doi.org/10.19030/jabr.v31i1.8993.
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This paper examines the relative performance of several corporate governance factors, specifically the characteristics of boards of directors, managerial ownership, and voluntary disclosure, in improving firm information environments. The paper uses a new empirical approach based on a B-convex method on a sample of 70 non-financial French listed firms belonging to the SBF120 index. Our findings show that 68.57% of our sample firms are located on the efficiency frontier. Corporate governance practices appear to serve as effective monitoring for the top executives of these firms, which reduces information asymmetry between insiders and outsiders, thereby improving the information environment. The empirical analysis also generates evidence that 31.42%of our sample firmslie outside the efficiency frontier. Corporate governance practices in many firms appear insufficient to improve firm information environments. These findings suggest the need for many SBF120 firms to improve their corporate governance practices.
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De Picker, L. "To diagnose or not to diagnose your BPD patient." European Psychiatry 64, S1 (2021): S55. http://dx.doi.org/10.1192/j.eurpsy.2021.172.
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Clinicians working in every field of psychiatry will likely encounter patients with borderline personality disorder (BPD) on a regular basis. Nevertheless, diagnostic assessment and disclosure in patients suspected to suffer from BPD can be difficult and even uncomfortable to many clinicians. In a survey among psychiatrists, 57% indicated they had failed to disclose a diagnosis of BPD at some point in their careers, citing diagnostic uncertainty and concerns about stigma as key issues.1This workshop will engage the audience in an intensive discussion of when and how to disclose a suspected diagnosis of BPD to a patient, and how to involve the patient in the diagnostic process. Dr. De Picker will demonstrate how BPD diagnostic disclosure can become a key intervention in every psychiatric setting by using a two-step process. The first step involves a review of the DSM-5 diagnostic criteria together with the patient. This is always followed by a narrative explanation using either the interpersonal hypersensitivity model or emotional vulnerability model as trait factor. With these two steps, diagnostic disclosure creates both an important validating experience for the patient and a not to be missed opportunity for psycho-education about the heritability, prognosis and treatability of borderline personality disorder which installs hope, trust and confidence. References: 1. Sisti D, Segal AG, Siegel AM, Johnson R, Gunderson J. Diagnosing, disclosing, and documenting borderline personality disorder: a survey of psychiatrists’ practices. J Pers Disord 2016; 30: 848–56.DisclosureDr. De Picker reports grants from University Psychiatric Centre Duffel, Johnson & Johnson Belgium and Boehringer-Ingelheim, outside the submitted work.
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Knight, David. "Toward a Relational Perspective on Young Black and Latino Males: The Contextual Patterns of Disclosure as Coping." Harvard Educational Review 84, no. 4 (2014): 433–67. http://dx.doi.org/10.17763/haer.84.4.c06gr771716h7258.
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In this article, David J. Knight investigates where and when Black and Latino male adolescents engage in self-disclosure—sharing their emotions, thoughts, and social perceptions—with their peers. Building from asset-based research and ecological theories of development, Knight analyzes in-depth interviews and finds that these adolescents may consider context in their decisions regarding whether or not to disclose to peers. Participants who reported disclosing behaviors tended to do so outside of school settings, while those who did not report disclosure discussed how experiences with community violence contributed to their decision not to share their feelings. Knight discusses the implications of this work for practitioners who hope to provide safe educational settings for young men of color.
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Desai, Vinit. "Shifting Under Pressure: Timing Practices within Regulatory Information Disclosure Programs." American Business Review 27, no. 2 (2024): 525–48. http://dx.doi.org/10.37625/abr.27.2.525-548.
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Research examines the process through which regulatory agencies and other powerful third parties publicly disseminate information about organizations in order to reduce the information asymmetry between those organizations and their dispersed or less powerful stakeholders. These disclosure programs are presumed to work by mobilizing stakeholders to pressure organizations for change. Prior studies focus on organizations’ resistance to that external pressure, often drawing from theories of institutional forces and organizational legitimacy. Instead, the present study examines the public disclosure process itself, and adapts research on organizational learning and collective attention focus to develop new theory regarding how organizations may selectively time their practices to influence these disclosures in their favor. Results suggest that organizations may respond to disclosure programs and other governance structures when actively monitored, but may drift out of compliance during intervening periods. Findings also suggest that strong governance outside of the regulatory disclosure process can help to reduce these problems. The study contributes to corporate governance, organizational learning, and other literatures by developing new theory regarding the timing of organizational responses to regulatory interventions, and by providing evidence that overlapping forms of oversight may mitigate the limitations within any one particular governance mechanism.
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Ponsian, Ntui, Henry Chalu, and Siasa Mzenzi. "The Mediation Effect of Business Environment on How Firm Characteristics Relate to Environmental Disclosure in Tanzania's Extractive Industry." African Journal of Accounting and Social Science Studies 4, no. 2 (2023): 54–81. http://dx.doi.org/10.4314/ajasss.v4i2.4.
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This study determines the function of the business environment as a mediating factor on how firm characteristics relate to the environmental disclosure in the Tanzanian extractive industry through legitimacy and stakeholder theories lens. The analysis makes use of panel data from the 2018 Tanzania Extractive Industry Transparency Initiative (TEITI) report covering the years 2004 to 2018, following the adoption of an environmental management Act and its implementing laws in Tanzania. To extract data from yearly reports, the manifest content analysis was employed. The results show that the relationship between corporate profitability, size, and environmental disclosure is mediated by pressure of stakeholders. Furthermore, the findings imply that the relationship between size of firm and environmental disclosure is mediated by visibility by the media. However, the legal need does not operate as a buffer between any firm characteristic and environmental disclosure, indicating that laws, regulations, and rules are not the only drivers of environmental disclosure. For the first time, the study introduces, quantifies, and examines the business environment as the only justification for environmental disclosure. The study combines legitimacy and stakeholder theories, treating businesses as entities with internal decision-making processes that are also influenced by pressure from the outside world. The study also suggests that enhancing environmental disclosure and business participation may not be possible with just rules or legislation. The study demonstrates that stakeholder theory works more effectively in situations when powerful stakeholders put significant pressure on businesses to disclose environmental information. In terms of society, the study would promote social involvement in ensuring that businesses disclose and protect the environment so that people can live in safety.
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Mansbach, Abraham, and Yaacov G. Bachner. "Internal or external whistleblowing: Nurses’ willingness to report wrongdoing." Nursing Ethics 17, no. 4 (2010): 483–90. http://dx.doi.org/10.1177/0969733010364898.
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In Israel, whistleblowing in the nursing profession has been largely ignored. This topic is neither part of the professional—ethical discourse nor a subject for research. Focusing on the divide between internal and external whistleblowing, this article presents a study that explores nurses’ willingness to disclose an act that could jeopardize the rights or safety of patients. Internal disclosure entails reporting wrongdoing to an authority within the organization. External disclosure involves reporting the offense to an outside agency, such as a professional organization or the press. The study’s findings indicate that the nurse respondents viewed both the harmful misconduct of a colleague and that of a manager as being very serious. In such dilemmas the nurses reported a desire to correct the wrongdoing and a concomitant willingness to act. They were, however, much more likely to whistleblow internally rather than externally. This study revealed a pattern of nurses’ progressive retraction as the circle of disclosure widened.
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Lo, C., J. Martindale, M. Hadjivassiliou, P. Martin, A. Dalton, and O. Bandmann. "The documentation of consent and disclosure of neurogenetic testing outside clinical genetics." neurogenetics 15, no. 1 (2014): 19–21. http://dx.doi.org/10.1007/s10048-014-0391-3.
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Enache, Luminita, Antonio Parbonetti, and Anup Srivastava. "Are all outside directors created equal with respect to firm disclosure policy?" Review of Quantitative Finance and Accounting 55, no. 2 (2019): 541–77. http://dx.doi.org/10.1007/s11156-019-00852-1.
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Richter, Adrian, Elizabeth Sierocinski, Stephan Singer, et al. "The effects of incidental findings from whole-body MRI on the frequency of biopsies and detected malignancies or benign conditions in a general population cohort study." European Journal of Epidemiology 35, no. 10 (2020): 925–35. http://dx.doi.org/10.1007/s10654-020-00679-4.
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Abstract Magnetic resonance imaging (MRI) yields numerous tumor-related incidental findings (IFs) which may trigger diagnostics such as biopsies. To clarify these effects, we studied how whole-body MRI IF disclosure in a population-based cohort affected biopsy frequency and the detection of malignancies. Laboratory disclosures were also assessed. Data from 6753 participants in the Study of Health in Pomerania (SHIP) examined between 2008 and 2012 were utilized. All underwent laboratory examinations and 3371 (49.9%) a whole-body MRI. Electronic biopsy reports from 2002 to 2017 were linked to participants and assigned to outcome categories. Biopsy frequency 2 years pre- and post-SHIP was investigated using generalized estimating equations with a negative-binomial distribution. Overall 8208 IFs (laboratory findings outside reference limits: 6839; MRI: 1369) were disclosed to 4707 participants; 2271 biopsy reports belonged to 1200 participants (17.8%). Of these, 938 biopsies occurred pre-SHIP; 1333 post-SHIP (event rate/100 observation years = 6.9 [95% CI 6.5; 7.4]; 9.9 [9.3; 10.4]). Age, cancer history, recent hospitalization, female sex, and IF disclosure were associated with higher biopsy rates. Nonmalignant biopsy results increased more in participants with disclosures (post-/pre-SHIP rate ratio 1.39 [95% CI 1.22; 1.58]) than without (1.09 [95% CI 0.85; 1.38]). Malignant biopsy results were more frequent post-SHIP (rate ratio 1.74 [95% CI 1.27; 2.42]). Biopsies increased after participation in a population-based cohort study with MRI and laboratory IF disclosure. Most biopsies resulted in no findings and few malignancies were diagnosed, indicating potential overtesting and overdiagnosis. A more restrictive policy regarding IF disclosure from research findings is required.
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Zahller, Kimberly A., Vicky Arnold, and Robin W. Roberts. "Using CSR Disclosure Quality to Develop Social Resilience to Exogenous Shocks: A Test of Investor Perceptions." Behavioral Research in Accounting 27, no. 2 (2015): 155–77. http://dx.doi.org/10.2308/bria-51118.
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ABSTRACT Our overarching purpose is to propose and test a theory of social resilience to exogenous shocks. The theory posits that high-quality corporate social responsibility (CSR) disclosure promotes the perception of organizational legitimacy, creating social resilience to exogenous shocks (external events outside management control). Using a path model and data from 100 experienced, nonprofessional investors, we examine whether the quality of a corporation's voluntary CSR disclosure increases its perceived organizational legitimacy and if increases in perceived legitimacy help insulate that organization from negative investor reactions following an exogenous shock. The results provide strong support for the model and show that when CSR disclosures are higher quality, investors perceive organizational legitimacy to be higher, inferring that organizations should emphasize quantifiable, consistent, and comparable reporting. Further, the results indicate that higher levels of perceived organizational legitimacy are associated with greater levels of organizational resilience to an intra-industry exogenous shock.
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Munisi, Gibson. "Does board structure influence firm disclosure? Evidence from selected sub-Saharan Africa countries." Accounting 9, no. 3 (2023): 153–68. http://dx.doi.org/10.5267/j.ac.2023.3.003.
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This study examines the effects of board structure on information disclosure in annual reports of the listed firms in Sub-Saharan Africa countries' stock exchanges. Findings indicate that board size is positive and significantly related to information disclosure. However, findings indicate that the percentage of outside directors is not significantly related to information disclosure. This study contributes to corporate governance literature, especially in regard to the association between attributes of board structure and information disclosure. Findings of this study provide some practical benefits to regulators and policymakers in understanding the nexus between board structure and information disclosure in Sub-Saharan Africa. This would help policymakers and regulators to formulate policies and regulations with regards to board structure and good corporate governance practices, specifically those related to information disclosure.
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Izzy Al Kautsar and Danang Wahyu Muhammad. "The Need for Regulation of Product Information Disclosure Outside the Consumer Protection Law." Lambung Mangkurat Law Journal 7, no. 2 (2022): 132–46. http://dx.doi.org/10.32801/abc.v7i2.140.
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The purpose of this study is to analyze the relation of information disclosure to the role of law as a tool of social engineering and social control and to examine the reasons for the judge’s legal considerations related to information disclosure in the Constitutional Court Decision Number 65 /PUU-XIII/2015. This research uses a normative method. The results of this study show a relationship between legal norms and economic values, so legal binding is needed to accommodate consumer rights. The Consumer Protection Law was established to manipulate and control the trade cycle to create security, certainty, and safety, especially for consumers, against the behavior of business actors. The Consumer Protection Law Number 8 of 1999 has accommodated the rights of consumers. The capacity of the article in the Constitutional Court Decision Number 65 /PUU-XIII/2015 cannot regulate each type of goods or service in detail because of the broad aspects of the trade. The regulation regarding exact addresses is regulated outside the Consumer Protection Law.
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Kaplan, Matthew E., Alan H. Paley, and Jonathan R. Tuttle. "SEC enforcement actions getting up close and personal." Journal of Investment Compliance 17, no. 1 (2016): 131–32. http://dx.doi.org/10.1108/joic-02-2016-0008.
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Purpose To alert public company management and directors to several recent SEC enforcement actions involving executives and other senior personnel arising out of securities law violations. Design/methodology/approach Reviews a series of enforcement actions against four chief executive officers, four chief financial officers, an audit committee chair, and one outside auditor (BDO USA LLC) and five of its partners arising out of securities law violations by four different corporations (MusclePharm Corporation, Bankrate, Inc., KIT Digital, Inc. and General Employment Enterprises, Inc.). Each of the actions involved financial reporting and disclosure violations. Also highlights the need for directors and senior management to maintain a sharp focus on their company’s controls and disclosure practices. Findings The SEC’S actions may portend renewed determination by the agency to hold executives and directors, as well as outside professionals, accountable for securities fraud and disclosure violations committed by corporations. Originality/value Practical guidance from experienced securities lawyers.
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Halimah, Siti Nur, and Rahmawati Rahmawati. "The Role of Company Size on CSR Commitment, the Existence of Female's Board, Managerial Ownership, Board Size to Disclosure of Corporate Social Responsibility in Islamic Banking." Indonesian Journal of Contemporary Accounting Research 1, no. 1 (2019): 1. http://dx.doi.org/10.33455/ijcar.v1i1.77.
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Information on disclosure of corporate social responsibility is information on a company's social responsibility to parties outside the company. This disclosure is disclosed in the company's annual report and corporate governance report. The purpose of this study was to analyze the effect of corporate governance and the size of the company on the disclosure of Islamic banking in Indonesia and to analyze the effect of moderating variables on disclosure of corporate social responsibility. The number of datatook in this study was 48 data that had been processed. The data used in this study were the annual Islamic banking reports, financial statements, and corporate governance reports respectively. This test used regression tests and moderating variables. The results obtained that CSR commitment has positive correlation to CSR disclosure and the existence of female's board, managerial ownership has negative correlation to CSR disclosure, meanwhile, board size does not affect the CSR disclosure. After applied the moderation variable, it increased the disclosure of corporate social responsibility.
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Halimah, Siti Nur, and Rahmawati Rahmawati. "The Role of Company Size on CSR Commitment, the Existence of Female's Board, Managerial Ownership, Board Size to Disclosure of Corporate Social Responsibility in Islamic Banking." Indonesian Journal of Contemporary Accounting Research 1, no. 1 (2019): 1. http://dx.doi.org/10.33455/ijcar.v1i1.87.
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Information on disclosure of corporate social responsibility is information on a company's social responsibility to parties outside the company. This disclosure is disclosed in the company's annual report and corporate governance report. The purpose of this study was to analyze the effect of corporate governance and the size of the company on the disclosure of Islamic banking in Indonesia and to analyze the effect of moderating variables on disclosure of corporate social responsibility. The number of datatook in this study was 48 data that had been processed. The data used in this study were the annual Islamic banking reports, financial statements, and corporate governance reports respectively. This test used regression tests and moderating variables. The results obtained that CSR commitment has positive correlation to CSR disclosure and the existence of female's board, managerial ownership has negative correlation to CSR disclosure, meanwhile, board size does not affect the CSR disclosure. After applied the moderation variable, it increased the disclosure of corporate social responsibility.
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Prof., Maria Silvia Avi. "Is it Always Desirable and Useful for Third Parties to Disproportionately Increase Disclosure Outside The Company?" Journal of Economics, Finance And Management Studies 5, no. 08 (2022): 2217–33. https://doi.org/10.5281/zenodo.6973276.
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The provision of information to outsiders has had a slow but steady increase in recent decades. At the beginning of the 1900s, a right to information for third parties outside the company and shareholders was not recognised. In the decades that followed, a right to information for third parties was identified in all countries, albeit at different times, and financial reporting was structured in such a way as to ensure complete and comprehensive information for third parties outside the company. Particularly in the last twenty years, the issue of disclosure outside the company also includes a communication concerning sustainability. What is noticeable, however, is that while financial reporting has increased but does not appear to be oversized concerning the needs of those outside the company, sustainability reporting has increased. A constant that leads to the drafting of oversized documents compared to the potential that companies can express and, probably, also compared to the information needs of third parties. Currently, a new European regulation has been passed, which will not change the directive itself comma and standards have been issued by EFRAG, which are under discussion but will come into force in the concise term. The information concerning the sustainability report comma no longer called non-financial information is expected to be increased, which appears to be decidedly oversized from every point of view. Companies will have to bear considerable costs to draw up such a document. Third parties will be overwhelmed by oversized information compared to the community's real needs concerning the sustainability implemented by the various companies. Overinforming is the main rule for not informing, and this seems to be the path that bodies intended to issue sustainability documents want to take. Such bodies, of course, take this path in good faith in the belief that by informing a lot of third parties will be more aware of the activities of companies. But in the face of documents of hundreds of pages, the writer is convinced that legitimate doubt may arise on this principle.
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Ethika, Ethika, Muhammad Azwari, and Resti Yulistia Muslim. "Analisis Pengaruh Pengungkapan Akuntansi Lingkungan dan Kinerja Lingkungan terhadap Nilai Perusahaan (Studi Empiris pada Perusahaan Indeks LQ-45 yang Terdaftar di BEI)." Jurnal Kajian Akuntansi dan Auditing 14, no. 2 (2019): 122–33. http://dx.doi.org/10.37301/jkaa.v14i2.15.
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This research is to test and analyze the effect of environmental accounting disclosures and environmental performance on firm value in the LQ-45 Index company listed on the Indonesia Stock Exchange for the period 2014-2017. This research is quantitative research. The research sample was 15 companies included in the LQ-45 index, the year of observation from 2014-2017 which had been carried out using a purposive sampling technique. The analysis technique has been carried out using multiple linear regression. The results of the study indicate that the disclosure variables of environmental accounting and environmental performance have a significant effect on firm value. The multiple linear regression model in this study has a value of R2 as 21.5%, which means that the value of the company can be explained using the variable value of disclosure of environmental accounting and environmental performance, where the remaining 79.5% is influenced by other variables outside the model which has been studied.
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Sequeira, Gina M., Kristin N. Ray, Elizabeth Miller, and Robert W. S. Coulter. "Transgender Youth's Disclosure of Gender Identity to Providers Outside of Specialized Gender Centers." Journal of Adolescent Health 66, no. 6 (2020): 691–98. http://dx.doi.org/10.1016/j.jadohealth.2019.12.010.
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