Effectiveness of Voluntary Disclosure the Public Trust (Comparative Study of Successful Voluntary Disclosure on Corporate Cigarette)

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...

VOLUNTARY ASSURANCE OF VOLUNTARY DISCLOSURE∗ by

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...

Corporate Form and Proprietary Costs of Voluntary Disclosure

Single-segment (focused) firms have a natural disadvantage compared to multi-segment (diversified) with respect to voluntary disclosure policy. Since aggregate disclosures by focused firms are at a finer level of detail than those of diversified firms, the latter have greater ability to react to focused firm information and therefore have a competitive advantage. I provide evidence that focused...

The Impact of Organizational Culture on Voluntary Disclosure (Evidence from Tehran Stock Exchange)

Many organizational and environmental factors affect the information disclosure and the quality of its presentation; organizational culture is the most important factor among these factors. The organizational culture that is based on transparency will provide the information environment dynamism and it will also lead to the improvement of the quality of information disclosure by the business un...