Voluntary Disclosure Research: Which Theory Is Relevant?

Ecological Research of the Voluntary Disclosure about Listed Companies

In the paper, the research subject is the ecological relationship between the Small and Medium-sized Enterprises(SMEs) and the Large-scale Enterprises(Les). From the perspective of ecology, setting up the competitive model basic on the Logistic model, and carrying out further analysis about the voluntary information disclosure of listed company, then getting the strategic choice about the volun...

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...

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...

Which is which and who is who: Roger Waters up against Media

Pink Floyd was a British band whose work began in the late 60s. Roger Waters, the main contributor of the band, wrote almost all the lyrics and was also a main figure behind producing the motion picture of the album. He deliberately attacks Western media in both the lyrics he has written for the band and his solo projects. The present study finds this tendency of assaulting the media deeply roo...