ABSTRACT R&D disclosure is a strategic decision directed at investors. However, voluntary
R&D disclosure can lead to a higher proprietary cost and may benefit competitors. The main …

Purpose The purpose of this study is to examine whether voluntary disclosure (VD) and
corporate governance (CG) are substitutes or complements to each other in improving firms' …

This paper aims at studying the effect of corporate disclosures on information asymmetry
and stock-market liquidity in France. Specifically, the purpose of this paper is to highlight the …

Our study aims to investigate how information asymmetry and ownership structure affect cost
of equity capital. For that purpose, we collected 246 issuers over 4 years for a total of 984 …

The main purpose of this paper is to analyze the interactions between the external and
internal mechanisms of governance and voluntary disclosure in the annual reports (external …

Purpose This paper aims to examine whether International Financial Reporting Standards
(IFRS) adoption and corporate governance attributes increase the management earnings …

Objetivo: Este estudo analisa os determinantes da divulgação de informação sobre a
estrutura de governança (DIEG) de uma amostra de empresas portuguesas listadas na …

This paper assesses the effects of ownership structure and board's characteristics on the
corporate governance (CG) disclosure for GCC banks. We based our study on a sample of …

Dans un contexte de défiance des usagers face à leurs services d'eau, la quantification de
la performance par des indicateurs s' est construite par synthèse des contributions des …

This study examines the association between the quality of audit and the characteristics of
institutional investors, using French data. After the Enron scandal, the perception of the Big 4 …