This study investigates the impact of ownership structure on the extent of voluntary disclosure by Malaysian listed firms over the volatile time period 1996 to 2006. During this period of time, the onset of the 1997 Asian financial crisis and global corporate scandals resulted in major...

The paper presents a new methodology for evaluating corporate voluntary disclosures in the annual report discussion section. Based on a new dataset of electronic annual reports and a standard text analysis software package, we text-search a large number of annual reports at minimal (marginal)...

We extend prior research into the association between disclosure quality and share price anticipation of earnings by discriminating between firms that report profits and firms that report losses. As a measure of disclosure quality we count the number of forward-looking profit statements in...

This paper examines voluntary disclosure of profit forecasts by bidding companies during takeovers. Disclosure is examined from two perspectives: (i) factors influencing disclosure and (ii) the influence of good news and bad news on disclosure. Takeover documents published during 701 takeover...

I investigate whether U.S. bank holding companies choose early adoption of accounting standards to better access external financing. Both economic intuition and theories suggest that banks are motivated to take measures such as information disclosure to better access capital markets. Examining...

This study contributes to literature in three ways: first, it draws a full picture about the determinants of a firm's voluntary disclosure decision; second, it aims at tackling the mixed results found about the relation between competition and disclosure; and third, it shows evidence that it is...

Regulatory change in the USA (Regulation FD, 2000) establishes new requirements for full and fair disclosure by public companies. By contrast, Australia has operated continuous disclosure like that introduced in Regulation FD since 1996. Firms are required by law immediately to disclosure...

University of Minnesota Ph.D. dissertation. June 2011. Major: Bussiness administration. Advisor: Pervin shroff. 1 computer file (PDF); v, 68 pages, appendix A.

The internet is a powerful communication device. It is no surprise then that companies are moving towards using the internet as a communication device for the distribution of financial information. Thus, making the internet a new voluntary disclosure medium. This paper explores this new...

It is important to understand what influence managers to provide voluntary information to outside investors and whether the information provided by management is perceived to be credible by outside shareholders and stakeholders. Using the annual reports of 155 Malaysian listed companies, this...