Signaling Firm Performance Through Corporate Voluntary Disclosure
نویسندگان
چکیده
منابع مشابه
Association between firm characteristics and corporate voluntary disclosure: Evidence from Turkish listed companies
Purpose: This paper empirically investigates the factors that impact voluntary information disclosure level of Turkish manufacturing companies listed in the Borsa Istanbul (BIST). Design/methodology/approach: The data collection methodology of the study is content analysis of annual reports of the corporations listed on the BIST for the year 2010. In order to analyze the results, we employed Or...
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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...
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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...
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ژورنال
عنوان ژورنال: Journal of Applied Business Research (JABR)
سال: 2015
ISSN: 2157-8834,0892-7626
DOI: 10.19030/jabr.v31i2.9157