The voluntary CSR disclosure in corporate annual reports: Evidence from Australia
نویسندگان
چکیده
منابع مشابه
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...
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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...
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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...
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The aim of this research was to determine the impact of voluntary information disclosure on informational content of share price. In this regard, future earnings response coefficient was used to determine the informational content of the share price about the future income information. Furthermore, share price synchronicity was used to evaluate the informational content of the share price about...
متن کاملAssociation 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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ژورنال
عنوان ژورنال: Corporate Ownership and Control
سال: 2010
ISSN: 1810-3057,1727-9232
DOI: 10.22495/cocv8i1p4