In this study, the impact of corporate social responsibility (CSR ) disclosure on idiosyncratic risk has been investigated concerning three stakeholder theory, information asymmetry, and risk management. It also goes further and explores the impact of some corporate governance mechanisms such as ownership structure, board characteristics, and incentive contracts on this relationship. To achieve...

This paper investigates the characteristics of firms that adopt persistent conservative financial policies. We are mainly interested in the determinants of the likelihood of firms adopting the persistent policies of low-leverage and high-cash holdings simultaneously. In this paper, we classify firms as financially conservative if they adopt both low-leverage and high-cash policies at the same t...

This article examines some of the institutional conditions that facilitated the development of equity markets in Brazil. A critical factor was the addition to corporate bylaws of protections for investors, which enabled relatively large corporations in Brazil to attract investors in large numbers. By availing themselves of this strategy, the fi rms generated a relatively low concentration of ow...

this study is a descriptive - survey and objective evaluation analysis of creation causes on informal settlement shadgholi-khan town of qom city. answer questionnaire by 200 protector of household in shadgholi-khan tow, economic, social and physical variables affective creation of informal settlements in the shadgholi-khan its spatial and local effects are investigated. research findings show t...

The purpose of this study is to investigate the potential effects of corporate governance (CG) elements on corporate social responsibility (CSR) disclosure. The annual reports of companies for the year 2007–2011 are examined to analyze the relationship between CG and CSR reporting. It considers the elements of CG such as board size, independent directors, foreign nationalities and women represe...

Purpose This paper aims to examine the impact of ownership concentration on Covid-19 disclosure in narrative sections corporate annual reports. It also explores mediating role leverage concentration–Covid-19 relationship. Design/methodology/approach uses automated textual analysis measure applies different regression models test research hypotheses and address endogeneity problem. univariate mu...