Value relevance of voluntary disclosure in the annual report

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...

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...

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

surveying the relevance of proportions to the content of quran verses

چکیده : قرآن چشمه سار زلال هدایتی است که از سوی خداوند حکیم نازل شده تا بشر را به سر منزل کمال برساند. و در این راستا از شیوه های گوناگون بیانی خطابی و بلاغی استفاده کرده تا با فطرت زیبا طلب انسان درآمیزد و اورا مقهور خویش ساخته، به سوی کمالات سوق دهد.ازجمله جنبه های بارز اعجاز بیانی قرآن وجود فواصل در پایان آیات است که کار برد سجع و قافیه در کلام بشر شبیه آن است. برخی ازعلمای سلف تفاوت هایی ب...