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Climate change carries risks that need to be mitigated by all parties, including companies because it affects company value. Many studies find that voluntary disclosure positively affects firm value in developing countries. This study aims to examine the effect of voluntary disclosure (CSR and...
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discussion and analysis (MD&A) reports in India. Using a formal tone, the data was extracted from the annual reports of the top … financial and insurance sector, a panel regression method with the assistance of Gretl software was employed to investigate the … attributes, with a total of 490 firm years of balanced observations. In India, firms follow the mandatory compliance of the MD …
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This study investigates whether the voluntary disclosure of management earnings forecasts influences investors' assessment of firm risk and firm value. We find a significant negative relationship between the issuance of management earnings forecasts and a variety of measures of firm risk...
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disclosures on the valuation of non-financial firms in India and explore the role of Environmental, social and Governance (ESG) as … a moderator variable in determining the firm's value. Panel data regression is the methodology adopted for the data … analysis in the study. Panel Data of seventy-six non-financial firms was collected for ten years (2011-2020). Market …
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