Relevant bibliographies by topics / Research and development expenditure; voluntary disclosure

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  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers

Academic literature on the topic 'Research and development expenditure; voluntary disclosure'

Author: Grafiati
Published: 5 June 2025
Last updated: 2 August 2025

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Journal articles on the topic "Research and development expenditure; voluntary disclosure"

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Percy, Majella. "Financial reporting discretion and voluntary disclosure: Corporate research and development expenditure in Australia." Asia-Pacific Journal of Accounting & Economics 7, no. 1 (2000): 1–31. http://dx.doi.org/10.1080/16081625.2000.10510572.

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Watts, Ross L. "Discussion of “Financial reporting discretion and voluntary disclosure: Corporate research and development expenditure in Australia”." Asia-Pacific Journal of Accounting & Economics 7, no. 1 (2000): 33–35. http://dx.doi.org/10.1080/16081625.2000.10510573.

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Koo, Jeong-Ho, and Sang-Il Kim. "The Joint Effects of ESG Ratings and R&D on Value Relevance." GLOBAL BUSINESS FINANCE REVIEW 28, no. 2 (2023): 53–68. http://dx.doi.org/10.17549/gbfr.2023.28.2.53.

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Purpose: Using the Ohlson model of value relevance (1995), we examine the incremental effects of the environmental, social, and governance (ESG) rating on accounting information regarding R&D expenditure.
 Design/methodology/approach: Samples are 3,449 firm-years of Korean manufacturing firms listed on the Korean Stock Exchange (KSE) for 2012~2021 years. We proxy the ESG activities by their ESG rating announced by the Korea Corporate Governance Service (KCGS). Our testing model is reconstructed from Ohlson’s (1995) model with accounting expenses to test whether ESG rating plays an add
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Kim, Tae Seog. "Research on Charitable Giving and Social Responsibility." Academic Society of Global Business Administration 22, no. 2 (2025): 193–206. https://doi.org/10.38115/asgba.2025.22.2.193.

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This study analyzed the impacts of charitable giving and corporate social responsibility (CSR) on solving social issues and achieving sustainable development in modern society. Charitable giving plays a pivotal role that extends beyond mere financial support, significantly strengthening community awareness and social solidarity. In particular, this research closely examined practical applications of donations across diverse fields, such as livelihood support for low-income families, improvement of housing conditions, increased educational accessibility, provision of healthcare and medical serv
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Jessica, Novertasya, and Sugi Suhartono. "PENGARUH INTERGOVERNMENTAL REVENUE, INDEKS PEMBANGUNAN MANUSIA, KEKAYAAN DAERAH, DAN OPINI AUDIT TERHADAP PENGUNGKAPAN SUKARELA." Jurnal Akuntansi 9, no. 1 (2020): 14–27. http://dx.doi.org/10.46806/ja.v9i1.637.

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Voluntary disclosure is a disclosure made by the company outside the matters required by the accounting standards set. Voluntary disclosure on local government websites to the public is still very lacking. The sample of the study consisted of 134 local government websites on the island of Sumatra in the year 2018. The objective of this research is to determine the effect of Intergovernmental Revenue, Human Development Index, regional wealth, and Audit opinion on voluntary disclosure. The data analysis techniques used in this study are classical assumption test, descriptive statistical test, F
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Scaltrito, Davide. "Voluntary disclosure in Italy." EuroMed Journal of Business 11, no. 2 (2016): 272–303. http://dx.doi.org/10.1108/emjb-07-2015-0032.

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Purpose – The purpose of this paper is to assess the level of voluntary disclosure in the companies listed on the Italian Stock Exchange. Voluntary disclosure refers to the discretionary release of financial and non-financial information which companies are not obliged to disclose by a standard-setting accounting body. In particular, this paper analyses the effect that certain determinants (leverage, firm size, sector auditor, performance and ownership concentration) could have on voluntary information disclosed by Italian listed companies. In order to do this, 203 annual reports of Italian li
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Cao, Ziyi, Eryu Sui, and Yidan Wu. "Behavior and Consequences of COVID-19-related Voluntary Disclosure: Evidence from Pharmaceutical Companies." BCP Business & Management 31 (November 5, 2022): 378–91. http://dx.doi.org/10.54691/bcpbm.v31i.2653.

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With the explosion of COVID-19, a number of publicly traded companies in the pharmaceutical industry have thrown themselves into the development of novel coronavirus vaccines and therapeutics, and have voluntarily disclosed information about the development process. In this paper, six companies with different quality ratings of information disclosure in the pharmaceutical industry (refer to the results of the 2019 Shenzhen Stock Exchange quality assessment of information disclosure) were selected to explore the behavior and consequences of voluntary disclosure of information by listed companie
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Izzo, Maria Federica, Mirella Ciaburri, and Riccardo Tiscini. "The Challenge of Sustainable Development Goal Reporting: The First Evidence from Italian Listed Companies." Sustainability 12, no. 8 (2020): 3494. http://dx.doi.org/10.3390/su12083494.

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This research investigates the extent to which the voluntary disclosure of Sustainable Development Goals (SDGs), assumed to be the most recent innovation in social disclosures and corporate sustainability reporting, is diffused among Italian listed companies through different instruments of disclosure (voluntary or non-voluntary). Our findings reveal that SDGs awareness amongst the business community is high and that the majority of highly-traded, liquid, and highly-capitalized Italian companies have introduced SDGs in their disclosure and story-telling practices, while the exact nature and re
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Barnawi, Maher Hamzah M., and Dewi Fariha Abdullah. "The Impact of Corporate Voluntary Disclosure and Financial Leverage on The Relationship Between Corporate Governance and Shareholders' Value: Proposed Framework." Journal of Law and Sustainable Development 11, no. 12 (2023): e1265. http://dx.doi.org/10.55908/sdgs.v11i12.1265.

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Objective: The purpose of this study is to propose a conceptual framework that investigates the impact of corporate governance practices on shareholder value. Theoretical framework: The proposed framework of this study is established based on agency theory and stewardship theory to establish the interrelationships among the models in this study. Method: In line with previous research, corporate governance practices have been shown to improve information disclosure through voluntary disclosure. Result and conclusion: This leads to maximizing the shareholders' value, as discussed in this paper.
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Pramesti, Shindy Putri, and Alfian Misran. "Faktor-Faktor yang Mempengaruhi Tingkat Pengungkapan Wajib LKPD Kabupaten/Kota di Kalimantan Selatan." JURNAL EKSPLORASI AKUNTANSI 3, no. 3 (2021): 611–23. http://dx.doi.org/10.24036/jea.v3i3.449.

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This study tested and proved the effect of intergovernmental revenue, regional wealth, regional expenditure, and human development index on the level of mandatory disclosure of local government financial statements in South kalimantan. The independent variables in this study is intergovernmental revenue, regional wealth, regional expenditure, and human development index. Meanwhile, the dependent variable in this study is level of mandatory disclosure of local government financial statements. Population of this research covers 13 districts and cities within South Kalimantan in the period 2015-2
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Dissertations / Theses on the topic "Research and development expenditure; voluntary disclosure"

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Ahmed, Howida Shehata Mohamed. "The impact of corporate governance on research and development voluntary disclosure : UK evidence." Thesis, Durham University, 2015. http://etheses.dur.ac.uk/11222/.

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Research and development (R&D) activities are characterised by unique features and limited mandated accounting disclosure. Hence, R&D investment is one of the most confidential activities creating information asymmetry. Consequently, firms that are involved in R&D activities may try to introduce more voluntary disclosure in order to reduce the information asymmetry and enhance their transparency. Corporate disclosure has been examined in a large number of prior studies over the years. Recently, small numbers of studies have considered research and development voluntary disclosure in annual rep
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Ndahiro, James. "Voluntary disclosure concerning research and development and its effect on stock prices : An empirical investigation of UK listed firms." Thesis, University of Manchester, 2004. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.516425.

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Books on the topic "Research and development expenditure; voluntary disclosure"

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Belcher, Claire Alice. Company reporting of research and development expenditure: A study of the decision to disclose and the market's reaction to disclosure. University of Manchester, 1994.

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Book chapters on the topic "Research and development expenditure; voluntary disclosure"

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Pal, Shrabanti. "Impact of ESG on Coporate Financial Performance." In Social and Ethical Implications of AI in Finance for Sustainability. IGI Global, 2024. http://dx.doi.org/10.4018/979-8-3693-2881-1.ch004.

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The primary aim of the present study is to analyze the influence of environmental, social, and governance (ESG) scores of listed Indian automobile companies on corporate financial performance (CFP). The research explores the impact of ESG on the operational, financial, and market value of the companies using multiple regression analysis. The ESG performance data and financial data of Indian automobile manufacturing companies are collected from CRISIL and the respective companies' websites for statistical analysis. The outcomes of the study suggest that no statistically significant relations ha
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Conference papers on the topic "Research and development expenditure; voluntary disclosure"

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Oreshkova, Hristina. "European Directives and Principal International Frameworks for Corporate Sustainability and Climate Change Reporting: Responding to the Challenges Facing Our Planet." In 9th International Scientific Conference ERAZ - Knowledge Based Sustainable Development. Association of Economists and Managers of the Balkans, Belgrade, Serbia, 2023. http://dx.doi.org/10.31410/eraz.s.p.2023.83.

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Over the last few decades, significant progress has been made in the development of a global baseline for corporate sustainability reporting and disclosure, including a focus on climate change issues. However, the au­thor’s main concern, and the argument at the heart of the paper, is that the observed proliferation of frameworks focused on sustainability and sustain­able development may compromise the comparability of disclosed informa­tion, thereby reducing its usefulness and even confusing stakeholders. The author argues that humanity urgently needs to do much more. Based on the author’s res
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Lupu, Aurel, and Raluca Ivan. "Non-Financial Reporting In Emerging Economies Central and South-East Europe." In 2nd International Conference Global Ethics - Key of Sustainability (GEKoS). LUMEN Publishing House, 2021. http://dx.doi.org/10.18662/lumproc/gekos2021/8.

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The research currently presented is related to non-financial reporting and the prevailing reporting practices employed by enterprises posing risks to the environment. The worldwide economy is in a continuous change and the companies must face all the new challenges to assure a good development of their business. One of the most pressing challenge is related to the reporting of information in an integrate form. It is considered that the traditional model of financial reporting does not represent a comprehensive image to assess the previous and future performance of a company. According to the D
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Ivković, Nikola. "USLUGE DATA CENTARA I PARADOKS PRIVATNOSTI." In XIX majsko savetovanje. University of Kragujevac, Faculty of Law, 2023. http://dx.doi.org/10.46793/xixmajsko.445i.

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The paper explores the relationship between two opposing principles. Needs for protection of personal data and voluntary disclosure of personal data by citizens. While on the one hand, the normative and infrastructural capacities of the state go in the direction of the safest possible protection of personal data, on the other hand, there is a thinking that citizens voluntarily display personal data that is protected by law. In this sense, the work will pay attention to the general research of the functions and development of DATA centers. First, the genesis of the development of this type of i
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Singaram, Muthu, Vr Muraleedhran, Mohanasankar Sivaprakasam Sivaprakasam, and Shashwat Pathak. "Monetization Canvas Framework to Efficiently Assess the Impact of Research Outcome." In 13th International Conference on Applied Human Factors and Ergonomics (AHFE 2022). AHFE International, 2022. http://dx.doi.org/10.54941/ahfe1001509.

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In the current dynamically changing demands and aspirations of populations across the globe, nations are putting up impetus on innovations and entrepreneurship. There is huge disparity in demand as third world countries are struggling to fulfil the demands and developed nations are poised to fulfil aspirations while maintaining a balance with existing demands. Global economy has always been driven by innovation and in line with the Paris Agreement to create a sustainable business in different sectors while being responsible towards climate change. Inclusion of different policies such as Intern
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Journal articles
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