these journals with the accounting control and disclosure functions. The results suggest that the researches published by …

concerned with statutory obligations rather than information overload by way of voluntary disclosure. …

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 …

profession in the USA. This paper evaluates the founding principles upon which this profession was based in the 1980s. It then …

traditionally has given more priority to the avoidance of proprietary and competition costs related to disclosure than to promoting …

In this study, proprietary cost theory is used as a basis to compute a disclosure index to investigate the effect of … information relating to financial instruments. Using a sample of 69 Australian listed companies, a weighted disclosure index for … perceived 'proprietariness' of the information contained in each disclosure item was computed in the pre- and post …

maintain their reputation (reputation); to avoid proprietary costs of disclosure (proprietary); and to provide information that …