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257.029  Articles
1 of 25.704 pages  |  10  records  |  more records»
The existence of a conflict of interest between the principal and the agent causes information asymmetry. Information asymmetry is the imbalance of information held between the principal and the agent. This information asymmetry can be minimized by the di... see more

Disclosure theory assumes the wide availability of information to users, increasing the level of corporate transparency and reducing information asymmetry common to the business environment. This research aims to investigate the factors influencing t... see more

Purpose of the article: In Nigeria, it is not compulsory for listed companies to report their corporate social responsibility in their financial report. However, some firms are reporting their social responsibility to their stakeholders, while some compan... see more

The objective of this paper is to identify the factors that explain voluntary environmental disclosure among potentially polluting Brazilian companies. To this end, an analysis was carried out of the standardized financial statements and sustainability re... see more

More disclosure can reduce agency costs incurred by the company. The more management (agent) reveal information about the company can reduce the conflict to shareholders (principal). Therfore, a voluntary disclosure more to minimize the occurence of ... see more

This paper examined the impact of the board of commissioners on voluntary disclosures provided by listed firmsin Indonesia for the period of year 2004 to 2010. The board of commissioners were characterized by boardcomposition, board size, board role and b... see more

Annual report is a tool for a company to disclose the company activities and it has a function as a monitoring mechanism for a company performance. This research analyzed factors which would affect voluntary disclosures, in this case were a company size, ... see more

This research aims to analyze the influence of corporate social responsibility (CSR) reporting practices on CSR disclosure quality in Indonesia. This research used a sample of 103 companies across industries (except for natural resource companies) listed ... see more

Research aims: While prior study around segment disclosure has mainly focused on firm characteristics, there is little study on whether managerial characteristics are associated with segment disclosure. This study, therefore, aims to examine the effect of... see more

1 of 25.704 pages  |  10  records  |  more records»