Towards the Association of Voluntary Disclosures and Value of Firms

To understand the impact, Panel data regression (Fixed effect model, Random effect model, Hausman test) are run. Observation: Voluntary disclosure does not ...

Theories like agency theory, capital need theory and signaling theory support the need of voluntary disclosure. This study is about the relationship ...

Impact of Voluntary Disclosure on Valuation of Firms: Evidence from ...

This study finds a positive association between voluntary disclosures and firm value as measured by Tobin's Q. Especially the market gives a higher valuation ...

A Theory of Voluntary Disclosure and Cost of Capital

This price is equal to the trading value of a non-disclosing firms or zero if this trading value is negative (in which case the firm is not financed). Firms ...

Disclosure regulation, cost of capital, and firm values - ScienceDirect

Although the regulated firms' increased disclosure directly reduces all firms' cost of capital, it crowds out the unregulated firms' voluntary disclosure and ...

(PDF) Impact of Voluntary Disclosure on Valuation of Firms

This study finds a positive association between voluntary disclosures and firm value as measured by Tobin's Q. Especially the market gives a higher valuation ...

Firm Boundaries and Voluntary Disclosure | The Accounting Review

A long literature examines the role of firms' voluntary disclosures in facilitating monitoring and valuation by capital providers or withholding public ...

Impact of Voluntary Disclosure on Valuation of Firms - IDEAS/RePEc

This study finds a positive association between voluntary disclosures and firm value as measured by Tobinâ€™s Q. Especially the market gives a higher valuation ...

Relation between firm value and voluntary disclosure. - ResearchGate

4 The combination of this inadequate disclosure system and unique relationship-based society results in listed companies not voluntarily disclosing more non- ...

Do Higher Value Firms Voluntarily Disclose More Information ...

This type of firms more replies on voluntary disclosure to reduce information asymmetry and financing cost. Such incentives are particularly ...

The Effect of Voluntary Disclosure on Investment Inefficiency

... firm's value/cash flow is given and the manager needs to decide whether to disclose her private information about the firm value or conceal it. An emerging ...

The association between voluntary disclosure and corporate ...

In our tests, we use a sample of Spanish firms and, consistent with prior work, show that the presence of these directors is strongly associated with increased ...

Voluntary disclosure and firm value: Evidence from Indonesia

Climate change carries risks that need to be mitigated by all parties, including companies because it affects company value.

Voluntary Disclosure, Legal Institutions, and Firm Valuation

Third, voluntary disclosure can improve firm value by reducing agency problems associated with information asymmetry (Durnev and Kim 2005).

Impact of Voluntary Disclosure on Valuation of Firms

This article investigates the effect of voluntary corporate disclosures on the firm value from the market value perspective.

The effect of voluntary disclosures and corporate governance on firm ...

To improve their reliability and performance, firms adopt a good mechanism of governance that is harmonious with the law and disclose more voluntary information ...

Is Voluntary Disclosure Value Relevant? Evidence from Top Listed ...

Overall, the finding suggests that voluntary disclosure made by sample firms is considered relevant by investors. However, value relevance of ...

The Impact of Voluntary Disclosure on Firm's Value - Korea Science

Study's findings are yet to produce a conclusive association between voluntary disclosure and firm value, implying that different voluntary disclosure and ...

Corporate governance, R&D voluntary disclosure and market value ...

In addition, Canadian companies also use non-financial information to provide information about their R&D, while French firms are limited to providing financial ...

Voluntary Disclosure - Government Finance Officers Association

The SEC public statement accepts that voluntary disclosures will not have the benefit of a formal audit process; in many cases certain financial disclosures ...