Voluntary information disclosure in company annual reports
نویسندگان
چکیده
منابع مشابه
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...
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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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In recent years, the Kenyan Government has initiated reforms at the Nairobi Stock Exchange aimed at transforming the exchange into a vehicle for mobilising domestic savings and attracting foreign capital investments. Consequently, the corporate financial reporting, and in particular, the level of voluntary disclosure is a vital part of the process for building investor confidence (local and for...
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Text mining and machine learning methodologies have been applied to biomedicine and business domains for new relationship and knowledge discovery. Company annual reports (or 10K filings), as one of the most important mandatory information disclosures, have remained untapped by the text mining and machine learning community. Previous research indicates that the narrative disclosures in company a...
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ژورنال
عنوان ژورنال: South African Journal of Business Management
سال: 1985
ISSN: 2078-5976,2078-5585
DOI: 10.4102/sajbm.v16i4.1089