A New Measure of Disclosure Quality
نویسنده
چکیده
منابع مشابه
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...
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هدف این مقاله بررسی تأثیر کیفیت افشا بر عدم تقارن اطلاعاتی است. تحقیقات زیادی رابطه کیفیت افشا و عدم تقارن اطلاعاتی را بررسی کرده و ارتباط منفی بین این دو متغیر را مستند نموده‌اند، ولی در این تحقیق علاوه بر بررسی آن، تأثیر نسبت ارزش بازار به ارزش دفتری بر ارتباط بین کیفیت افشا و عدم تقارن اطلاعاتی بررسی شده است. نسبت ارزش بازار به ارزش دفتری بالاتر معرف رشد آتی شرکت است و شرکت‌های دارای رشد بیش...
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Abstract: Information flow is a key parameter in an economic activity and acts as a key factor in the emergence, stability and efficiency of capital markets. The purpose of this paper is to investigate the effect of disclosure quality on the value of information and changes in the quality of accounting information. For this purpose, the data of the companies listed in the Tehran Stock Exchange ...
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It is widely believed that disclosure quality improves investors’ welfare by reducing cost of capital in a competitive market. This paper examines this conventional wisdom by studying a production economy in which disclosure influences a firm’s investment decisions. I demonstrate three points. First, cost of capital could increase with disclosure quality when new investment is sufficiently elas...
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The present study intends to increase the psychological well-being and quality of life of the patients and their psychological conditions due to emotional discharge with the written structure in the patients suffering from psychosomatic. After using the comprehensive physiological well-being and quality of life questionnaires, eventually 40 patients who were suffering from psychosomatic disorde...
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