Search Results - subject:"Voluntary disclosure"

Durney, Michael T.; Johnson, Joseph A.; Sinha, Roshan K.; … - 2025

Persistent link: https://www.econbiz.de/10015376048

Bridging the gap between legitimacy and voluntary disclosure theory and current corporate nonfinancial reporting practices : insights from Japanese companies

Nishitani, Kimitaka; Park, Jin Dong; Haider, Mohammad Badrul - 2025

Persistent link: https://www.econbiz.de/10015357955

The impact of audit committee structure and members on voluntary disclosure sections in the context of corporate governance

Gezgin, Talha; Özer, Gökhan - In: Istanbul business research 54 (2025) 1, pp. 1-22

Voluntary disclosure is a vital mechanism by which firms can signal their credibility and legitimacy to current and …. This study investigates the role of audit committees in shaping the voluntary disclosure practices of 83 firms listed on … play a substantial role in enhancing voluntary disclosure levels. Furthermore, the study highlights a notable distinction …

Persistent link: https://www.econbiz.de/10015411623

SOEs' commitment to transparency : voluntary disclosure as a driver of mandatory disclosure

Biedma López, Estíbaliz; Larrán Jorge, Manuel; … - In: Annals of public and cooperative economics 95 (2024) 3, pp. 883-917

Persistent link: https://www.econbiz.de/10015154253

Capital market consequences of information about individual auditors

Wu, Bin; Liu, Yunjing; Zhang, Min; Zhang, Ziyi - In: The international journal of accounting 59 (2024) 4, pp. 1-49

Persistent link: https://www.econbiz.de/10015399599

Unveiling intangible assets : exploring voluntary disclosure and its interaction with accounting conservatism and analyst attention on financing constraints

Li, Congrong; Ning, Zhe - 2024

This paper examines the relationship between the voluntary disclosure of intangible assets and financing constraints …

Persistent link: https://www.econbiz.de/10015338110

The gender disclosure gap : salary history bans unravel when men volunteer their income

Agan, Amanda Y.; Cowgill, Bo; Gee, Laura K. - 2024

This study investigates whether the success of salary history bans could be limited by job-seekers volunteering their salaries unprompted. We survey American workers in 2019 and 2021 about their recent job searches, distinguishing when candidates were asked about salary history from when they...

Persistent link: https://www.econbiz.de/10014550400

Global outsourcing and voluntary disclosure

Dai, Lili; Dai, Rui; Ng, Lilian K.; Peng, Zihang - In: Journal of business finance & accounting : JBFA 51 (2024) 3/4, pp. 846-879

Persistent link: https://www.econbiz.de/10014541712

The gender disclosure gap : salary history bans unravel when men volunteer their income

Cowgill, Bo; Agan, Amanda Y.; Gee, Laura K. - 2024

Persistent link: https://www.econbiz.de/10014556688

Shareholders' monitoring and online disclosures of minutes of shareholders' meeting

Mohd Shazwan Mohd Ariffin; Wan Nordin Wan-Hussin; Siti … - In: Asian Academy of Management journal 29 (2024) 1, pp. 229-254

Making detailed annual general meeting (AGM) minutes available online allows absentee investors to understand the discussion that took place during the AGM, and other interested parties to gauge the intensity of investor activism and stakeholder engagement from the questions posed. This paper...

Persistent link: https://www.econbiz.de/10014562847