Search Results - subject:"voluntary Disclosure"

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

Board gender reforms and voluntary disclosure : international evidence from management earnings forecasts

Wang, Yujie; Nadeem, Muhammad; Malik, Ihtisham; Xiong, Ling - In: Corporate governance : an international review 32 (2024) 5, pp. 890-914

Persistent link: https://www.econbiz.de/10015142228

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

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

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

Unveiling the influence of big data disclosure on audit quality : evidence from Omani financial firms

Al Lawati, Hidaya; Sanad, Zakeya; Al Farsi, Mohammed - In: Administrative Sciences : open access journal 14 (2024) 9, pp. 1-17

Purpose: This study aims to investigate the impact of big data disclosure on audit quality in the Omani context. Design/methodology/approach: This study used data extracted from annual reports for a sample from financial companies listed on the Muscat Stock Exchange over the period from 2014 to...

Persistent link: https://www.econbiz.de/10015072529

ESG disclosure as advertisement of corporate bond issuances

Hoepner, Andreas G. F.; Schiemann, Frank; Schneider, Fabiola - 2024 - November 2024

Persistent link: https://www.econbiz.de/10015197981

Framing and gender in voluntary disclosure an experimental study

Isnaniati, Siti; Sukoharsono, Eko Ganis; Roekhudin, … - In: Cogent business & management 11 (2024) 1, pp. 1-13

to gender, whether feminine or masculine, in voluntary disclosure. I was using an experimental study with a two … decisions regarding voluntary disclosure. Apart from that, masculine and feminine gender does not affect tax compliance for … voluntary disclosure. …

Persistent link: https://www.econbiz.de/10015443845

Non-IFRS earnings measures in annual reports of European companies

Zahradníček, Tomáš - In: European financial and accounting journal : EFAJ 19 (2024) 2, pp. 21-43

The article examines disclosure of non-IFRS earnings measures (also called alternative performance measures). The data sample consists of 600 companies that constitute index EUROSTOXX 600 for the years 2021 and 2022. We prove that non-IFRS earnings measures hold a very prominent role in...

Persistent link: https://www.econbiz.de/10015411995