disclosure quality (VDQ) varies across firms. We find that for firms where we expect informational efficiency to be high, VDQ is …

domestic accounting standards from cost of capital and disclosure viewpoint. This paper presents a competitive equilibrium …

comparability and disclosure. Thispaper presents a qualitative research through a content analysis of several articles related …

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 …

This paper intends to investigate the correlation between the business and organizational size of companies as well as … GRI and CSR practices adoption, and the level of sustainability disclosure. The correlation is highlighted through SPSS … disclosure - and five independent ones- sales, number of employees, GRI and CSR policies and ultimately reporting period …

This paper investigates how capital markets in a code-law country, Japan, react to the disclosure of internal control … control reporting system than Section 404 of the US-SOX. In fact, for the first two years, the disclosure rate of ICW has been … much lower in Japan than in the U.S. While market reactions to the disclosure of ICW are not significantly different from …

Our paper approaches risk information disclosure concept from a different perspective – the researchers one …, too, where we have assisted at an increasingly interest in measuring the level of transparency by developing disclosure … information disclosure in a particular economic field, the banking one, thus offering a qualitative analysis of prior empirical …

quality of financial information and the possibility of improving accounting proceses and accounting disclosure. The primary …

deals with the disclosure requirements of IFRS 7 in the European banking industry so far.How disproportionate the attention … mandatory disclosure requirements of IFRS 7, which apply to repos …