Disclosure quality in Tunisian annual reports

Automatic Assessment of Information Disclosure Quality in Chinese Annual Reports

Information disclosure in annual reports is a mandatory requirement for publicly traded companies in China. The quality of information disclosure will reduce information asymmetry and therefore support market efficiency. Currently, the evaluation of the information disclosure quality in Chinese reports is conducted manually. It remains an untapped field for NLP and text mining community. The go...

Board and auditor interlocks and voluntary disclosure in annual reports

This paper explores the role o f the interlock ties of the board of directors and the external auditors in facilitating cross-firm diffusion of voluntary disclosure practices. Using data from 149 companies listed on the Dutch stock exchange, we investigated the relationship between a firm ’s voluntary disclosure of financial and non-financial performance measures in its annual report and the in...

Disclosure Quality on Governance Issues in Annual Reports of Malaysian PLCs

Voluntary Risk Disclosure in Corporate Annual Reports: An Empirical Review

Corporate governance scandals and the global financial crisis have led to calls for better risk disclosure. However, such disclosure may be stifled by the proprietary cost hypothesis that firms limit voluntary disclosure to avoid risk of adverse actions. Against this background, several studies have examined the determinants of risk disclosure in corporate annual reports. The purpose of this pa...

Disclosure of non-audit services in annual reports and auditor independence: Evidence from Italy

This article explores recent regulatory reforms in Italy and analyzes the fi rst-time application of mandatory disclosure in annual reports of audit and non-audit fees. This information can convey to readers of fi nancial statements an indication of auditor independence (in appearance). An empirical analysis is conducted on annual reports of 239 Italian listed companies for the year 2007. The m...