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these journals with the accounting control and disclosure functions. The results suggest that the researches published by …
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We draw on a comprehensive set of data of all registered firms in Thailand to examine whether firm size affects the relation between leverage and operating performance during the global financial crisis of 2007–2009. From a data set of 496,430 firm-year observations of a sample of 170,013...
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concerned with statutory obligations rather than information overload by way of voluntary disclosure. …
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Purpose – The purpose of this paper is to document the determinants and value relevance of corporate disclosure and …-2008) Findings – The author found positive though statistically insignificant relationship between corporate disclosure and firm …, agency and economic theories of corporate disclosure, the author found firm size, financial leverage, audit quality, age and …
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