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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
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
This study focused on increasing firm value through CSR- and profitability-moderated investment decisions in emerging markets. A panel data analysis method was used for this study with a total of 215 observations of non-financial sector companies on the Indonesian Stock Exchange from 2018 to...
Persistent link: https://www.econbiz.de/10014289755
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
(IFRS) and local Generally Accepted Accounting Principles (GAAP) impact the transparency of financial reporting of non … of financial reports by promoting transparency and prevent managers of firms facing insolvency from engaging in creative …
Persistent link: https://www.econbiz.de/10012486231
disclosure recommended by King IV and the level of risk governance maturity. This study was motivated by #Feesmustfall … stakeholders. A qualitative content analysis using a risk disclosure checklist was conducted on 18 annual reports and analyzed … disclosed most of their risk management practices, showing an improved disclosure due to King IV’s "apply and explain …
Persistent link: https://www.econbiz.de/10012533963
Investment Account Holder (IAH) disclosure in Islamic banks' annual reports. Using data from Islamic banks around the world, our … regression analysis shows that the level of IAH funds, the return on IAH funds, adoption of AAOIFI standards, liquidity level …, bank size and ownership have a positive significant relationship with IAHs' disclosure level. Our findings can be useful …
Persistent link: https://www.econbiz.de/10012797617
disclosure practices, as measured by the readability of annual reports. Our paper extends the recent accounting and finance … positive implications for the quality of corporate disclosure practices, as reflected by more readable reports. This main …
Persistent link: https://www.econbiz.de/10013470998
This paper fits into the stream of current research on the concept of short-termism and its importance for economic sustainability, especially sustainable finance. Short-termism focuses on short time horizons by both corporate managers and the financial markets, and prioritizes short-time...
Persistent link: https://www.econbiz.de/10012389808
Risk is a big concern for anyone contemplating investing in new, especially innovative ventures. However, if successful, the returns can be extraordinary, serving as an impetus for many venture capitalists to provide greater funding. Still, many new ventures never see the end of the tunnel, and...
Persistent link: https://www.econbiz.de/10012605909