From the perspective of voluntary disclosure, this paper examines empirically the impact of specific corporate financial factors on environment voluntary disclosure. Using a sample of 138 chemical industry listed companies in China, we find that more and more companies disclose environment...

This monograph surveys the analytic accounting disclosure literature in which firms strategically communicate information to investors. Its purpose is to identify guidelines that firm management might consider when voluntarily disclosing or mandatorily reporting information to investors and also...

Purpose – This study aims to examine the effects of firms’ accounting disclosure policies on stock price synchronicity and stock crash risk, using a sample including 13 emerging markets. Furthermore, this research investigates how these relationships are affected by country-level investor...

This study investigates the cross sectional determinants of online disclosure practices of companies listed in the Cyprus Stock Exchange (CSE). Regression analysis is employed to explore the potential dependence of online corporate disclosure practices on size, profitability, leverage and the...

From the perspective of voluntary disclosure, this paper examines empirically the impact of specific corporate financial factors on environment voluntary disclosure. Using a sample of 138 chemical industry listed companies in China, we find that more and more companies disclose environment...

In this paper, we propose that investors of cross-listed firms use trading volume to revise their perception of firms’ value. We further propose that firms that cross list from low-disclosure regimes (usually from emerging economies) have higher trading volume sensitivity to returns than those...

In this paper, by using a database of Portuguese and Brazilian firms, where the Latin Corporate Governance Model is traditionally predominant but increasingly out of fashion, we investigate whether the Latin Corporate Governance Model performs worse or better than others (variants of the...

Accounting constantly seeks to transform data and registers intouseful, relevant and transparent information to serve the needs of as many people aspossible. Since these needs and the level of knowledge among investors and otherinterested parties differs widely, we seek to address the question...

The paper surveys research in the area of measuring the level of accounting disclosure and of exploring various issues associated with accounting disclosure. In particular, the ques-tion of how the disclosure is connected to investor protection is investigated. This issue is shown in the context...