technical disclosure requirements required under International Accounting Standards (IAS) IAS 36 specific to goodwill impairment …

for studying differences in corporate governance characteristics which affect the financial disclosure. Findings – The … management and outsider investors. The negative relationship between board ownership and corporate voluntary disclosure is …/corporate voluntary disclosure relationship. Overall, the findings lend support for firms with a higher level of board ownership to …

associated change in ownership structure and corporate governance, on corporate disclosure. Practical implications – The results …. Originality/value – The SE reform is unique to China and this paper is the first to report on financial reporting disclosure …

Purpose – The purpose of this paper is to investigate the association between disclosure and seven corporate … across studies. Findings – The paper shows a significant association between disclosure and audit firm size. Originality … disclosure not included in prior works. It also aims at reconciling the inconsistent results of prior studies. …

disclosure and recognition are not substitutes. The findings also have implications for standard setters and for investors …

The viability of modern open science norms and practices depend on public disclosure of new knowledge, methods, and … on disclosure using individual-level data on German academic researchers. Accounting for selfselection into extramural … sponsorship, our evidence strongly supports the perspective that industry sponsorship jeopardizes public disclosure of academic …

The result indicates that from six major indicators, the economic indicator is the major disclosure both for big and …, narrative disclosures becomes the most popular disclosure method compared to monetary or charts, both in two groups of companies. …