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The impact of corporate attributes on voluntary HR disclosure practices : a study of Indian corporate sector
Aggarwal, Kirti - In: Asian journal of economics and banking : AJEB 7 (2023) 3, pp. 397-423
reports using content analysis approach. For analysis purpose, descriptive statistics, Pearson's correlation matrix, Two … Accountants of India (ICAI) and other regulatory bodies to make some standards regarding voluntary HR disclosure practices in …
Persistent link: https://www.econbiz.de/10014449756
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Voluntary disclosures and their drivers : a study of mda reports in India
Singla, Himani; Singh, Vijay - In: Organizations and markets in emerging economies 15 (2024) 1/30, pp. 127-145
discussion and analysis (MD&A) reports in India. Using a formal tone, the data was extracted from the annual reports of the top … attributes, with a total of 490 firm years of balanced observations. In India, firms follow the mandatory compliance of the MD … this research offer valuable insights for regulators, policymakers, and listed companies in India, aiding in the …
Persistent link: https://www.econbiz.de/10014535511
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Tax strategy disclosure : a greenwashing mandate
Bilicka, Katarzyna; Casi-Eberhard, Elisa; Seregni, Carol; … - 2022 - This version: 27.04.2022
Firms constantly face new and more stringent tax disclosure requirements and, increasingly, paying a fair share of tax is seen as part of corporate social responsibility. In this paper, we investigate whether mandating qualitative tax disclosure leads to intended outcomes, using, as an exogenous...
Persistent link: https://www.econbiz.de/10013268011
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Tax strategy disclosure : a greenwashing mandate?
Bilicka, Katarzyna A.; Casi-Eberhard, Elisa; Seregni, Carol - 2022 - This version: April 2022
Firms constantly face new and more stringent tax disclosure requirements and, increasingly, paying a fair share of tax is seen as part of corporate social responsibility. In this paper, we investigate whether mandating qualitative tax disclosure leads to intended outcomes, using, as an exogenous...
Persistent link: https://www.econbiz.de/10012508711
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Cross-country diversity and non-IFRS financial performance measures
Clinch, Greg; Tarca, Ann; Wee, Marvin - In: Accounting and finance 63 (2023) 2, pp. 2473-2502
Persistent link: https://www.econbiz.de/10014302103
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Complex disclosure
Jin, Ginger Zhe; Luca, Michael; Martin, Daniel; Suárez … - 2018
We present evidence that complex disclosure can result from the strategic incentives to shroud information. We implement an experiment where senders are required to report their private information truthfully but can choose how complex to make their reports. We find that senders use complex...
Persistent link: https://www.econbiz.de/10011931526
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Economic consequences of announcing strategic alternatives : a voluntary disclosure's benefits and costs
Zha Giedt, Jenny - In: Contemporary accounting research : the journal of the … 40 (2023) 4, pp. 2446-2476
Persistent link: https://www.econbiz.de/10014442843
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Voluntary disclosure, manipulation and real effects
Beyer, Anne; Guttman, Ilan - 2011
We study a model in which managers' disclosure and investment decisions are both endogenous and managers can manipulate their voluntary reports through (suboptimal) investment, financing or operating decisions. Managers are privately informed about the value of their firm and have incentives to...
Persistent link: https://www.econbiz.de/10009506622
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Assessment of quality of internet financial disclosures using a scoring system : a case of Polish stock issuers
Dyczkowska, Joanna - In: Journal of accounting & management information systems … 13 (2014) 1, pp. 50-81
, profitability or an industrial affiliation and the quality of Internet financial disclosures. Respecting results of the correlation …
Persistent link: https://www.econbiz.de/10010395937
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The Impact of Investor Relations Disclosure on Analysts’ Forecasts
Hooi, Liyin - 2010
Investor relations represents a firm's commitment to communicate effectively with the external community which includes investors and analysts and both mandatory and voluntary information release is expected to reduce information asymmetry. We investigate the effects of disclosure quality on...
Persistent link: https://www.econbiz.de/10013139003