Purpose – The purpose of this paper is to verify whether the disclosure of other comprehensive income has effectively … improved the transparency of corporate disclosure and thus effectively reduced earnings management. Design … significantly affected earnings management. The disclosure of other comprehensive income is negatively related to earnings …

information disclosure (e‐transparency). Design/methodology/approach – This paper's proposed model analyses a sample of Spanish … scientific disciplines, they have not yet been applied in disclosure research.  …

– The study found that MFIs' internet presence overall is scarce and that greater levels of disclosure are needed. It was … disclosure and attracting potential donors. Thus, managers of MFIs are encouraged to increase disclosure levels – especially on … the internet. Originality/value – Academic research into the factors that influence MFIs' internet disclosure is still …

studies about voluntary disclosure in companies, and three lineal regressions models and an ANOVA analysis were performed … most likely to use the internet as a channel for the disclosure of corporate governance information. The results show that … disclosure levels depend on the degree to which firms are followed by analysts, their listing age, their “visibility” and the …

Purpose – The purpose of this paper is to analyze drivers for the proactive disclosure of information via the web in … regression analysis. Findings – The proactive online disclosure of information in Colombian NGOs is very low. In spite of the … on certain aspects of the online disclosure of information analyzed. Practical implications – The lack of web use as a …

that industry type plays a key role as a determinant for the disclosure of intellectual property in annual reports. In … addition, firm size is another determinant for intellectual disclosure of firms. In contrast with earlier studies and … theoretical predictions of voluntary disclosure, however, the paper does not find any relationship between the level of …

information. Simultaneous regression modelling is used to control for endogeneity within a firm's disclosure strategy. Findings … – The data show that cross‐sectional differences in the extent of IC disclosure are positively associated with firm value …. Greater IC disclosure in continental Europe is associated with lower information asymmetry, lower implied cost of equity …

Purpose – The aim of the paper is to investigate whether social disclosure and environmental disclosure have a …/methodology/approach – This study attempts to provide a comprehensive analysis of a firm's social and environmental disclosure strategy. The … authors posit that this strategy simultaneously affects information asymmetry and disclosure. Findings – Findings suggest that …

Purpose – This study aims to demonstrate the positive effect of human capital disclosure on firm performance, and to … stakeholder perspectives and uses a one‐year lag design to avoid reverse causality in exploring the human capital disclosure and … performance link. Content analysis of annual reports and hierarchical regression are applied. Findings – Human capital disclosure …