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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
We provide novel evidence on the effectiveness of mandated changes in Russian transparency and disclosure (henceforth T …
Persistent link: https://www.econbiz.de/10011457931
degraded image and value of the companies. Transparency and disclosure involve disclosing the operational as well as the … on the effects of Financial Distress (FD) and Transparency and Disclosure (T&D) on the value of non-financial firms … found. However, Transparency and Disclosure (T&D) have no significant impact on the firm's valuation. We also find evidence …
Persistent link: https://www.econbiz.de/10014381897
Persistent link: https://www.econbiz.de/10012670949
This article aims to detect how ESG adds value to the long-term shareholder value creation and to discover whether businesses are aware of positive ESG effects and, therefore, whether they will become more ESG-conscious. By conducting a qualitative content analysis on the academic literature,...
Persistent link: https://www.econbiz.de/10012601031
association of Transparency and Disclosure (TD) with the valuation of the banks in India. It is empirically found that TD alone …Research on the impact of transparency and disclosures (TD) on the firm's valuation presents an ambiguous result. The … effect of disclosure on value is a concern because disclosure is not an economic activity. It grows further due to the …
Persistent link: https://www.econbiz.de/10014284131
the regulated firms' increased disclosure directly reduces all firms' cost of capital, it crowds out the unregulated firms …' voluntary disclosure and thus increases all firms' cost of capital indirectly. Under certain circumstances, the negative …-of-capital effect of mandatory disclosure. The model highlights the importance of the market-wide effects of disclosure regulation and …
Persistent link: https://www.econbiz.de/10014355920
Persistent link: https://www.econbiz.de/10015337786
Persistent link: https://www.econbiz.de/10014240167
This paper aims to provide a transparency assessment tool, highlighting the importance of disclosing qualitative … underpinning transparency in reporting as an enabler of public accountability ensure a more holistic approach in developing the … disclosure framework. The main contribution of this paper relates to its methodology, comprising both quantitative and …
Persistent link: https://www.econbiz.de/10011635426