Abstract This study examines whether there is a relationship between religiosity and voluntary disclosure quality (VD_Q). We utilise three-dimensional approach to capture the VD_Q on an international sample of 1,484 bank-year observations in 12 countries Middle East North Africa (MENA) region over 14 years period from 2006 2019. Our findings indicate that positively associated with banks' VD_Q....

In recent years, the correct representation of environmental performance has become increasingly important. light this, in academic field, numerous researchers have examined level and quality disclosure. However, context studies relating to determinants disclosure, little attention been paid role innovation. This study, voluntary disclosure theory, aims fill this important gap through analysis ...

the purpose of this paper is to investigate the impact of voluntary disclosure about corporate social responsibility (csr) on firm’s financial performance. first, a state of the art about corporate social responsibility and social reporting is presented. after that, the problems of measurement of csr are indicated and the hypotheses are proposed. in the empirical analysis, regression models are...

The disclosure index has been used for several decades to measure the quality of financial reporting. is divided into mandatory and voluntary indexes. information disclosed can be or non-financial items. also weighted unweighted. main objective this article serve as a guide development level that reporting in cooperative sector.

Child and adolescent researchers must balance increasingly complex sets of ethical, legal, and scientific standards when investigating child and adolescent mental disorders. Few guidelines are available. One mechanism that provides the investigator immunity from legally compelled disclosure of research records is described. However, discretion must be exercised in its use, especially with regar...

ABSTRACT This paper analyzes the association between voluntary disclosure of compensation and firm value based on the notion that comprehensive information on compensation provides higher transparency signals and lower agency conflict. The evidence shows that firms voluntarily disclosing comprehensive information on director and executive compensation are evaluated with higher market value. How...

This study investigates the effect of corporate governance mechanisms on Internet financial reporting (IFR) behavior. We rely upon agency theory to predict an association between the extent of a firm’s Internet disclosure behavior and its corporate governance structures. We measure corporate governance by shareholder rights, ownership structure, and board composition. We develop a disclosure in...

The organization may communicate its engagement in sustainability and may presents results achieved in this field by creating and publishing corporate social responsibility (CSR) reports. Today, we can observe a growing number of companies issuing such reports as a part of their annual reports or as stand-alone CSR reports. Despite the increase in the number of such reports their quality is dif...

BACKGROUND There has been increasing concern regarding the potential effects of the commercialization of research. METHODS In order to examine the relationships between funding source, trial outcome and reporting quality, recent issues of five peer-reviewed, high impact factor, general medical journals were hand-searched to identify a sample of 100 randomized controlled trials (20 trials/jour...

The study aims to investigate the relationship between the financial incentives of board members and disclosure of corporate risk, emphasizing the levels of corporate performance and risk in Iran. The research sample includes 98 listed firms in Tehran Stock Exchange during 2011-2015 (490 years-firms); the firms have selected by using a systematic removal method. Regarding the aim, the present...