Purpose – The purpose of this study is to investigate whether corporate social disclosure levels relate to national … that corporate social disclosure levels are likely to be influenced by national cultures. Research limitations …/implications – The results of Van der Laan Smith et al. are largely supported. Culture is clearly related to corporate social disclosure …

performance, must be considered in light of stakeholder power in order to understand a company's social responsibility disclosure … policy. Design/methodology/approach – This study in this paper uses regression analysis to examine annual report disclosure … of environmental information after a major accident in the mining industry. A multiple-item disclosure score is tailored …

relationship between voluntary disclosure and cost of equity capital. The authors examine whether differences in results are … attributable to moderating effects related to disclosure environment, the measurement of the disclosure score and the proxy used to … (high disclosure environment versus low disclosure environment) when one analyzes the association between disclosure level …

informed. The same cannot be said about outside investors relying primarily on public disclosure. A descriptive analysis of the …

informed. The same cannot be said about outside investors relying primarily on public disclosure. A descriptive analysis of the …

This paper examines how one firm’s commitment to provide more public disclosure affects other firms’ disclosure … practices in subsequent periods. I develop an investor demand-driven explanation for why and when firms adopt the disclosure … by which one firm’s greater disclosure creates demand pressure for the other firm to follow. Using market risk …

included in subtotal figures that appear in the summary accounts; disclosure refers to items that appear in words and amounts … disclosure reporting regime to terms and properties under a recognition regime. Under a fair value recognition regime, I find … absolute net income. In contrast, under a fair value disclosure regime, option compensation was not reduced. I also find that …