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Corporate governance, voluntary disclosure and firm valuation relationship : evidence from top listed Indian firms

Saha, Rupjyoti - In: Journal of accounting in emerging economies : JAEE 14 (2024) 1, pp. 187-219

Persistent link: https://www.econbiz.de/10014521358

The effect of ownership structure on water disclosure in Indonesian companies

Wicaksono, Aditya Pandu; Setiawan, Doddy; Aryani, Y. Anni; … - In: Journal of open innovation : technology, market, and … 10 (2024) 1, pp. 1-13

The purpose of this study is to empirically investigate the relationship between ownership structure and the extent of water disclosure made by Indonesian listed companies. It is analyzed using the lens of agency theory which emphasizes the relationship between the principal and the agent. The...

Persistent link: https://www.econbiz.de/10014518765

Effect of analysts' earnings pressure on environmental information disclosure of firms : can corporate governance alleviate the earnings obsession?

Zhang, Ming; Wang, Aiqun; Zhou, Shuya - In: Borsa Istanbul Review 23 (2023) 2, pp. 495-515

Analysts' earnings pressure not only drives corporate managers to improve short-term financial performance but also …' earnings pressure on corporate environmental information disclosure using panel data on environmental information disclosure of …

Persistent link: https://www.econbiz.de/10014307792

Ownership structure and environmental, social and governance performance disclosure : the moderating role of the board independence

Al Amosh, Hamzeh; Khatib, Saleh F. A. - In: Journal of business and socio-economic development 2 (2022) 1, pp. 49-66

Purpose The current study dealt with the ownership structure effect as a potential determinant of the environmental, social and governance (ESG) performance disclosure in the Jordanian context. Design/methodology/approach Using the content analysis technique, data were collected and analyzed...

Persistent link: https://www.econbiz.de/10014309193

Learning from failures of co-owned firms : common ownership and information disclosure fraud

Wang, Ziwei; Wang, Chunfeng; Fang, Zhenming - In: Journal of business ethics : JBE 195 (2024) 1, pp. 95-119

Persistent link: https://www.econbiz.de/10015084387

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

Institutional investors ownership concentration and its effect on disclosure and transparency of United Nations sustainable development goals

Giordino, Daniele; Jabeen, Fauzia; Nirino, Niccolò; … - In: Technological forecasting and social change : an … 200 (2024), pp. 1-17

Persistent link: https://www.econbiz.de/10015123445

CSR disclosure and state ownership : implications for earnings management and market value

Garanina, Tatiana - In: Journal of accounting in emerging economies : JAEE 14 (2024) 3, pp. 513-547

Persistent link: https://www.econbiz.de/10015061362

Do foreign investors make firms more transparent? : evidence from Korea

Lee, Junyong; Oh, Frederick Dongchuhl - In: Journal of multinational financial management 74 (2024), pp. 1-18

firms’ accounting information. Using panel data on the Korean listed firms during the 1999–2019 period, we find that foreign …

Persistent link: https://www.econbiz.de/10015062463

Shareholder monitoring and discretionary disclosure

Nagar, Venky; Schoenfeld, Jordan - In: Journal of accounting & economics 72 (2021) 1, pp. 1-22

Persistent link: https://www.econbiz.de/10013203528