Purpose – This study seeks to investigate whether a firm's financial disclosure size can help investors predict … performance. Design/methodolgy/approach - Controlling for size and industry, the relationship between financial disclosure size … evidence is found of a relation between changes in a firm's disclosure size and future performance changes. Practical …

Purpose – To review the disclosure requirements for cash flow reporting in Greece and the willingness of Greek … regulatory authorities that investors receive adequate and relevant information, voluntarily cash flow disclosure is not apparent …

accounting disclosure including among others things: a clear account of how a company treats its employees, society, the … of disclosure criteria that can be used by an Islamic bank or organization. This paper will discuss the empirical …, that the current disclosure system employed gives no indication of justness or fairness and so is incompatible with Islamic …

Purpose – This study seeks to investigate whether a firm's financial disclosure size can help investors predict … performance. Design/methodology/approach – Controlling for size and industry, the relationship between financial disclosure size … evidence is found of a relation between changes in a firm's disclosure size and future performance changes. Practical …

Purpose – To review the disclosure requirements for cash flow reporting in Greece and the willingness of Greek … regulatory authorities that investors receive adequate and relevant information, voluntarily cash flow disclosure is not apparent …

) affects corporate disclosure quality and whether the relationship between the type of ultimate controllers and corporate … disclosure quality is moderated by the separation of ownership and control. Design/methodology/approach – This study employs the … owners, cash‐flow rights, and control rights; and the ratings of corporate disclosure quality were obtained from the Shenzhen …

comparison” reporters tend toward informative disclosure, there is often a significant positive impact of disclosing additional … additional evidence of opportunistic disclosure by firms in order to preserve executive pay.  …

see how firm forecast and disclosure policies affect firm value. Findings – The analysis demonstrates that disclosures and …