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Managerial overconfidence and corporate information disclosure

Hu, Yang; Ye, Yingying; Yu, Xiaobo; Piao, Xiuting; … - In: Borsa Istanbul Review 24 (2024) 2, pp. 263-279

expands on the economic implications of the Upper Echelons Theory and offers pertinent recommendations to enhance the quality …

Persistent link: https://www.econbiz.de/10014494833

Influence of transparency and disclosures on the dividend distribution decisions in the firms : do profitability and efficiency of firms matter?

Rastogi, Shailesh; Pinto, Geetanjali; Pathak, Amit Kumar; … - In: International Journal of Financial Studies : open … 11 (2023) 4, pp. 1-16

The purpose of this study is to determine if the impact of transparency and disclosure (TD) levels on shareholders …'s distinctiveness lies in examining the relationships between transparency, disclosures, and these aspects as they relate to … examining how profitability, efficiency, and dividend distribution decisions relate to transparency and disclosures to determine …

Persistent link: https://www.econbiz.de/10014485338

Does ex-ante disclosure of regulatory information really backfire?

Zhou, Huiyang; Chu, Jian - In: China journal of accounting research : CJAR 18 (2025) 2, pp. 1-24

Regulatory information disclosure is an important measure to enhance government transparency and law enforcement …

Persistent link: https://www.econbiz.de/10015414006

Are there trade-offs with mandating timely disclosure of cybersecurity incidents? : evidence from state-level data breach disclosure laws

Ashraf, Musaib; Jiang, John Xuefeng; Wang, Isabel Yanyan - In: The Journal of finance and data science : JFDS 8 (2022), pp. 202-213

On March 23, 2022, the SEC proposed that firms publicly disclose their cybersecurity incidents within four days of discovery. In the U.S., state-level data breach disclosure laws require firms to disclose the occurrence of a data breach, with some mandating disclosure within a deadline while...

Persistent link: https://www.econbiz.de/10014433796

Does the impact of transparency and disclosure on the firm's valuation depend on the ESG?

Bhimavarapu, Venkata Mrudula; Rastogi, Shailesh; Gupte, … - In: Journal of risk and financial management : JRFM 15 (2022) 9, pp. 1-12

increasingly important in corporate firm analysis. Transparency in disclosures enables a company to meet market expectations while … also adhering to regulatory requirements. The study's primary purpose is to measure the impact of transparency and … capitalization is considered as a proxy variable for the valuation. The study results indicate that transparency and disclosures (TD …

Persistent link: https://www.econbiz.de/10013401797

The effects of mandatory private disclosure on public disclosure : evidence from CbCR

Müller, Raphael; Voget, Johannes; Zental, Jan - In: Schmalenbach journal of business research : SBUR 76 (2024) 4, pp. 533-571

We analyze the effect of increased mandatory private disclosure to fiscal authorities on voluntary public disclosure decisions. We exploit the introduction of Country-by-Country Reporting (CbCR), which requires large multinational corporations to report detailed geographic segment information to...

Persistent link: https://www.econbiz.de/10015210161

The value relevance of risk-related disclosure : does the tone of disclosure matter?

Elshandidy, Tamer; Zeng, Cheng - In: Borsa Istanbul Review 22 (2022) 3, pp. 498-514

This paper investigates whether risk-related disclosure, which includes aggregate risk disclosure and its tone, including upside and downside risk disclosures, is value relevant for investors in the UK market. Based on 1941 firm-year observations for nonfinancial firms listed on the FTSE...

Persistent link: https://www.econbiz.de/10013334775

The Influence of information transparency and disclosure on the value of listed companies : evidence from Vietnam

Loc Dong Truong; Le, Thai Xuan; Friday, H. Swint - In: Journal of risk and financial management : JRFM 15 (2022) 8, pp. 1-14

This analysis examines the influence of information transparency and disclosure on the value of companies listed on the … empirical findings indicate that the level of transparency and disclosure of the companies has a significant positive effect on …

Persistent link: https://www.econbiz.de/10013380408

Human resource accounting disclosure among listed companies in Vietnam : an empirical study

Pham Duc Hieu; Thi Huyen Chu; Thi Bich Ngoc Hoang; Lai … - In: Cogent business & management 9 (2022) 1, pp. 1-15

This study examines the association between corporate attributes and human resource accounting disclosures of non-financial companies listed on the Vietnam Stock Exchange. Data were obtained from the annual reports of 80 selected companies for the period 2016-2018. Content analysis was also...

Persistent link: https://www.econbiz.de/10014429197

The effect of audit fees on disclosure quality in Jordan

Shakhatreh, Mohammad Ziad; AlSmadi, Safaa Adnan; … - In: Cogent business & management 7 (2020) 1, pp. 1-15

Disclosure quality is a matter of great importance in the accounting literature. This study examines the effect of audit fees, audit firm size and audit opinion on the quality of disclosures. It focuses on a sample of low-quality financial statements in Jordan that have been reported as breaches...

Persistent link: https://www.econbiz.de/10012627534