disclosure behavior using a sample of Canadian publicly-traded companies (TSX 230). Results show that Canadian public companies … appear to negatively impact risk disclosure and CEO incentive compensation shows mixed results. The paper concludes that more … research is needed to further assess the impact of various governance mechanisms on corporate risk management and disclosure …

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 …

the quality of corporate social responsibility (CSR) disclosure in the context of state-owned enterprises (SOEs) among … Chinese A-share-registered companies. The results depict a negative relationship between CEO duality and CSR disclosure. Our … firms with poor financial performance. This role of financial performance in the quality of CSR disclosure is generally …

/declining themes (e.g., Environmental disclosure, managerial ownership, and CEO tenure); and basic/transversal themes (e.g., CEO …

In this paper, we examine the impact of risk disclosure practices on trade credit. We hypothesize that risk information … listed companies for the period 2008-2013. This gives us 146 firm-year observations. We find that risk disclosure has a … positive impact on the level of trade credit. Our paper offers a new empirical evidence on the role of risk disclosure in …

This study empirically assesses the disclosure of nonfinancial information in corporate reporting. In examining the …, community, and products and services information have a moderate disclosure level. In contrast, environmental, customers, and … fighting corruption have a low level. The findings also show that nonfinancial disclosure of the selected sectors on average …

disclosure and assurance of CSR reports to partial mandatory disclosure and partial mandatory assurance. This paper examines this … policy's effects on analyst forecast. The empirical results showed that the mandatory disclosure policy on CSR reports …

disclosure practice. In this paper, we examine their joint effect on disclosure. In particular, we examine whether corporate … governance quality and corporate investment efficiency act as substitutes or complements in their impact on narrative disclosure …. We collect disclosure scores from Lancaster University’s Corporate Financial Information Environment (CFIE) website for a …

Managers are, by law, responsible for the timely disclosure of financial information through annual reports, but …