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4.603  Articles
1 of 461 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

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

One of management credibility aspect showed by extent voluntary information disclosed. Management who more credible do  more voluntary disclosure. Management use voluntary disclosure as tools to inform good signal happening to all stakeholders, inclu... see more

Corporate disclosure and corporate governance are two inseparable instruments of investor protection. This research sought to find evidence on how corporate governance mechanisms affect the extent of voluntary disclosures. Voluntary disclosures were measu... see more

The purpose of this research is proofing empirically whether any differences the completeness level of disclosure between high-profile industry and low-profile, along with detecting to the best of the completeness level of disclosure in various company of... see more

Este estudo examinou as publicações científicas na base de dados da Web of Science sobre voluntary disclosure. A metodologia adotada constituiu-se de pesquisa documental e de análise bibliométrica. Foram examinados artigos publicados no período de 2009 a ... see more

This study aims to examine factors affecting voluntary disclosure of carbon emissions. Factors affecting the disclosure of voluntary carbon emissions consist of emissions-intensive industries and financial distress represented by leverage. The sampling me... see more

This study analyzed whether the level of voluntary disclosure in the Brazilian market affects the cost of capital of companies listed on Bovespa during the period covering 2008 through 2012.  The sample was composed of 46 Brazilian non-financial inst... 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

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