... Voluntary disclosure Firm size JSPS KAKENHI 26K05205 22K01808 The authors gratefully acknowledge institutional support from the Economic Research Center of the Graduate School of Economics at Nagoya University. Hu Dan Semba further acknowledges financial support from JSPS KAKENHI (Grant Nos...

... by examining the consequences of APM disclosure to distinguish managerial motivations – whether disclosures are intended to inform or mislead – which may help standard setters and regulators mitigate the risks associated with the voluntary disclosure of APMs. Corresponding author Geert Braam...

... 18 02 2025 06 04 2025 02 06 2025 © 2025 Emerald Publishing Limited 2025 Emerald Publishing Limited Licensed re-use rights only Voluntary disclosure Earnings forecasts Forecast accuracy Forecast bias Foreign direct investment Foreign direct investment (FDI...

... publication and authors. The full terms of this licence maybe seen at Link to the terms of the CC BY 4.0 licence. Firm value Integrated reporting Voluntary disclosure UK Panel GLS Over the past couple of years, the corporate world has experienced a shift from separate financial and non...

... of firms in accordance with existing established frameworks. Moreover, although most listed companies in Vietnam have made references to the impacts of COVID-19 in their disclosures, there is a lack of rigorous empirical analysis on these voluntary disclosures and the factors that influence them. Notably...

...Malik Muneer Abu Afifa; Mustafa Saadeh Purpose This paper aims to investigate the relationship between voluntary disclosure and the cost of capital as a direct relationship and as an indirect relationship mediated by information asymmetry. It provides evidence from Jordan as a developing economy...

... of expropriation by company managers. Furthermore, voluntary disclosure plays a vital role in the management of media visibility. Therefore, media conveys part of the image of companies. They respond to public concerns, which exert pressure, through increased environmental disclosure (Cormier and Magnan, 2015...

... because both reflect conservatism, leading to risk-averse behaviour (Bamber et al., 2010). Previous literature has been discussing several topics with voluntary disclosure. For instance, Harymawan et al. (2022) examined how investment efficiency relates to environmental, social...

... © Emerald Publishing Limited 2022 Emerald Publishing Limited Licensed re-use rights only Value relevance Voluntary disclosure Non-GAAP Adjusted EBITDA For investors and regulators, non-GAAP reporting carries some risks, notably as to whether it faithfully reflects a firm’s...

...Ruhama Bezerra Fernandes; Alexandro Barbosa Purpose This paper aims to investigate the factors associated with the voluntary disclosure of integrated reporting (IR) in Brazil of the companies listed on the stock exchange – Brasil, Bolsa, Balcão. The cultural dimensions of a nation reflect...

... firms to report environmental information. Therefore, we believe that this study contributes to the literature in the following ways. Some studies explain the positive association between disclosure and performance through the lens of voluntary disclosure theory suggesting that firms with high...

... Voluntary disclosure Internet reporting Web-based reporting In the wake of high profile accounting scandals across the globe, regulatory bodies have tried to enhance disclosure transparency by directing companies to resort to the internet as the prime channel for information dissemination...

... information and reduce information asymmetry, thereby leading to reduced cost of equity capital. They find that on average, firms that obtain external assurance on their CSR disclosures have lower cost of equity capital than firms that do not. Based on voluntary disclosure theory and results...

... UK Voluntary disclosure Earnings management H1f. There is a negative relationship between the level of EM and OTH sub-score. Discretionary accruals are commonly used to estimate EM in the literature. Similar to other previous studies (Dechow et al., 1995...

... (agency theory, stakeholder theory, legitimacy theory and signalling theory) and advocated three incentives for voluntary disclosure: to reduce information asymmetry; to discharge accountability; or to signal legitimacy or excellence. © Emerald Group Publishing Limited 2015...

...Peni Nugraheni; Hairul Azlan Anuar Purpose – The purpose of this paper is to investigate and compare the extent of voluntary disclosure in the annual reports of Shariah- and non–Shariah-compliant companies in Indonesia. Further, the study examines the relationship between...