Search Results - subject:"voluntary Disclosure"

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 - In: Business strategy and the environment 34 (2025) 2, pp. 2449-2468

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

CEO (in)activism and investor decisions

Durney, Michael T.; Johnson, Joseph A.; Sinha, Roshan K.; … - In: Contemporary accounting research : the journal of the … 42 (2025) 1, pp. 525-552

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

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

How does corporate information environment influence CSR?

Poursoleyman, Ehsan; Nav, Amin Pourrezaei; Mansourfar, … - In: International Journal of Financial Studies : open … 13 (2025) 3, pp. 1-21

This study investigates the impact of outsiders' demand for more information (or transparency) on corporate social responsibility (CSR) initiatives. Drawing on a dataset of U.S. companies from 2010 to 2023, CSR performance is measured using ASSET4 ratings, while CSR disclosure levels are...

Persistent link: https://www.econbiz.de/10015457544

Private information in mergers and acquisitions : non-deal roadshows, value creation, and financing choices

Howell, Dylan A. - In: The journal of corporate accounting & finance 36 (2025) 3, pp. 221-253

Persistent link: https://www.econbiz.de/10015462043

Right on target : is public disclosure of non-GAAP earnings associated with M&A efficiency?

Chen, Ciao-Wei; Heflin, Frank; Ryu, Patrick W.; Wang, … - In: Contemporary accounting research : the journal of the … 42 (2025) 3, pp. 2122-2155

Persistent link: https://www.econbiz.de/10015463764

Can investors learn from patent documents? : evidence from textual analysis

Zheng, Yuxiang - In: Contemporary accounting research : the journal of the … 42 (2025) 2, pp. 1331-1358

Persistent link: https://www.econbiz.de/10015463684

Voluntary disclosures and monetary policy : evidence from quantitative easing

Vincenzi, Roberto - In: Review of accounting studies 30 (2025) 1, pp. 650-701

Persistent link: https://www.econbiz.de/10015533154

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 - In: International Journal of Financial Studies : open … 12 (2024) 4, pp. 1-21

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

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