Dynamic Relationship Between Voluntary Disclosure And Conservatism

Debt and Voluntary Disclosure

In attempting to understand voluntary corporate disclosure, many empirical studies have used leverage as an explanatory variable. One reason for an association between debt and disclosure relates to the agency costs of the shareholder-bondholder conflict. By voluntarily disclosing information, shareholders may be able to reduce this agency cost. We provide an additional reason why debt and disc...

the relationship between critical thinking and reading strategies

during the process of reading, sometimes learners use ineffective and inefficient strategies and some factors may influence their use of strategies. perhaps critical thinking is one of these factors. this study aims to identify those categories of reading strategies that are mostly used by iranian efl learners and to see if there is any significant relationship between the critical thinking abi...

the relationship between collocational competence and listening comprehension

پس از پیدایش روش تدریس ‏‍tpr توسط جیمز اشر که توجه و تآکید بسیاری بر مهارت شنیداری داشت زبانشناسان همواره در صدد یافتن راههایی برای بهبود این مهارت در زبان آموزان می باشند. از طرفی جی-آر-فرث که از پیشگامان زبانشناسی می باشد بر تآثیر لغات و بویژه گروه کلمات که اغلب در گفتار با هم می آیند (هم آیی کلمات)تأکید بسیار کرده است. به این دلیل و به منظوربررسی رابطه بین این دو عامل یعنی درک شنیداری و دانش...

VOLUNTARY ASSURANCE OF VOLUNTARY DISCLOSURE∗ by

Some Factors that Influence the Quality of Voluntary Disclosure

The purpose of this study is to investigate the factors affecting the evaluation of the quality of voluntary disclosure, given that the factors used in internal research due to having an external source and focusing on the number of disclosures may not be an appropriate criterion for measuring the quality of information disclosure, so, it is necessary to provide new influencing factors on the e...