This study examines the value of voluntary and mandatory disclosure in a market that applies International Accounting Standards (IAS) with limited penalties for non compliance. The lack of enforcement creates an element of choice in the level of mandatory disclosure by companies. Using panel-data analysis, our empirical results show that, after controlling for factors such as asset size and profitability, mandatory disclosure has a highly significant but negative relationship with firm value. This result, although puzzling from a traditional perspective, is consistent with the predictions of analytical accounting models, which emphasize the complex interplay of factors determining disclosure effects. Our results also show that voluntary dis...
In a society depending on real time information, corporate disclosure is crucial for the capital mar...
Companies’ voluntary disclosure is one of the most important management tools to convey information ...
Using a unique international setting where the effects of disclosure on firm value can be measured i...
This study examines the value of voluntary and mandatory disclosure in a market that applies Interna...
This study examines the value of voluntary and mandatory disclosure in a market that applies Interna...
The present research examines empirically whether domestic investors in the Tunisia Stock Market (BV...
The present research examines empirically whether domestic investors in the Tunisia Stock Market (BV...
The study analysed the relationship between accounting disclosure, both mandatory and voluntary, on ...
Significant changes in accounting disclosure are observed in periods of economic change such as thos...
The study examines the usefulness of disclosures provided by Egyptian firms in the Management Repor...
The study examines the usefulness of disclosures provided by Egyptian firms in the Management Repor...
Purpose: The purpose of this paper is to evaluate the mandatory and voluntary disclosure practice an...
The study examines the usefulness of disclosures provided by Egyptian firms in the Management Repor...
This paper uses panel data analysis to investigate the extent and determinants of disclosure levels ...
This paper estimates the extent of voluntary disclosure and the impact of a comprehensive set of cor...
In a society depending on real time information, corporate disclosure is crucial for the capital mar...
Companies’ voluntary disclosure is one of the most important management tools to convey information ...
Using a unique international setting where the effects of disclosure on firm value can be measured i...
This study examines the value of voluntary and mandatory disclosure in a market that applies Interna...
This study examines the value of voluntary and mandatory disclosure in a market that applies Interna...
The present research examines empirically whether domestic investors in the Tunisia Stock Market (BV...
The present research examines empirically whether domestic investors in the Tunisia Stock Market (BV...
The study analysed the relationship between accounting disclosure, both mandatory and voluntary, on ...
Significant changes in accounting disclosure are observed in periods of economic change such as thos...
The study examines the usefulness of disclosures provided by Egyptian firms in the Management Repor...
The study examines the usefulness of disclosures provided by Egyptian firms in the Management Repor...
Purpose: The purpose of this paper is to evaluate the mandatory and voluntary disclosure practice an...
The study examines the usefulness of disclosures provided by Egyptian firms in the Management Repor...
This paper uses panel data analysis to investigate the extent and determinants of disclosure levels ...
This paper estimates the extent of voluntary disclosure and the impact of a comprehensive set of cor...
In a society depending on real time information, corporate disclosure is crucial for the capital mar...
Companies’ voluntary disclosure is one of the most important management tools to convey information ...
Using a unique international setting where the effects of disclosure on firm value can be measured i...