January 1, 2011. Specifically, the authors analyze the determinants of IFRS disclosure compliance for these companies. Canada …

disclosure that companies have for provide voluntary information. In recent years, sustainability reports have become in the main …

women on the boards of directors of Spanish companies is associated with an increase in voluntary disclosure of information … significant positive effect on levels of disclosure of IC information. This appears due to the presence of women on boards serving … requirements relating to disclosure by capital market regulators. …

The purpose of this paper is to examine empirically the impact of intellectual capital disclosure (IC) on cost of … disclosure with its two components (human capital, structural) and the cost of equity. However, the negative impact of the … relational capital disclosure is not validated. The results in this paper are of considerable importance to both policy makers …

. Nevertheless, regulators' ongoing efforts to enhance the quality of financial information and disclosure among listed firms are …

This paper provides an overview of disclosure with regard to contributions in favor of and against California … mapped, and the geography of California state politics and the consequences of disclosure are discussed.  …

information of 74 fiscal sponsors we find that the majority of fiscal sponsors do not disclosure their fiscal sponsorship activity …

The aim of this paper is to explain Australian R&D capitalisation and voluntary disclosure. It is argued that the … discretionary choices available to management in Australia with respect to the accounting for and the disclosure of R&D expenditure …. Furthermore, research intensity, and the use of an R&D financing arrangements, are significant in explaining voluntary disclosure …

. The disclosure is likely to reduce the firm's cost of equity and debt. On the other hand, information about the firm …’s reserves is likely to attract competitors' attention. Therefore, managers aim to achieve an optimum level of disclosure in the … disclosure of reserves. The change in the rules does not seem to have much effect on the frequency of disclosure. Instead, the …