... resolution mechanism. We draw particularly on the findings of Roy et al. (2022) , who identify increased stock liquidity due to reduced information asymmetry, increased social and reputational capital and enhanced long-term firm value. The underlying value of a LGBTQ equality policy...

... terms. Design/methodology/approach The authors analyse 617 Thai-listed companies that issued integrated reports between 2019 and 2022. Drawing on information asymmetry and agency theories, the authors develop models linking IR, FRQ and debt maturity. For the main analysis, they use least squares...

...–2020 of ASX 300 listed companies by employing panel regression and interpreting the results following the information asymmetry lens of agency, signaling and communication theories. Additionally, the study conducts a series of robustness tests – alongside cross-sectional analyses, mechanism tests...

... plays a role in the quality of financial reporting information. This paper aims to investigate whether AR affects the degree of information asymmetry (IS) between investors. It further aims to examine whether voluntary AR results in less asymmetric information compared to mandatory AR. Additionally...

...Michael Grassmann; Stephan Fuhrmann; Thomas W. Guenther Purpose Credibility concerns regarding integrated reports can harm the intended decrease of information asymmetry between a firm and its investors. Therefore, it is crucial to examine whether voluntary third-party assurance enhances...

...Rosane Maria Seibert; Clea Beatriz Macagnan Purpose This paper aims to explain the extent of social responsibility disclosure by Brazilian philanthropic higher education institutions (PHEIs). This paper assumes that there is information asymmetry between these organizations and their stakeholders...

... and earnings quality and competition intensity, while this relationship is significant for information asymmetry and ownership structure. Research limitations/implications The results are constrained by the proxies that represent non‐financial factors of the market. Originality/value This paper extends...