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The aim of the research is to examine and evaluate the accounting information disclosure quality of the non … an impact on the accounting information disclosure quality. Although the question of Lithuania public sector accounting … information disclosure quality has been relevant since the Public Sector Accounting and Financial Reporting Reform in 2010, this …
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efficiency of information disclosure in Jordanian financial companies. Based on a sample of 124 respondents, including …. XBRL holds more potential for promoting corporate social and environmental sustainability performance reporting. The study …
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Currently, businesses face an information disclosure approach involving the triple bottom line (social, environmental …
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“look-forward” disclosure, a firm must disclose either an estimate of the range of the change or state that an estimate … dispute are more likely to provide a disclosure that states that a change is possible, but no forecast of the change is …
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In a society depending on real time information, corporate disclosure is crucial for the capital market efficiency. The … association between the voluntary disclosure level in annual reports and firm characteristics of more active 50 Egyptian companies … in the study are: firm size, auditor size, profitability, and firm's age. A disclosure checklist consisting of 60 …
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