Because of the intangible and highly uncertain nature of innovation, investors may have
difficulty processing information associated with a firm's innovation search strategy. Due to …

We examine the relationship between an Internet-based corporate disclosure index and firm
value in the seven largest stock markets of Latin America. We find, after controlling for firms' …

This paper investigates split credit ratings awarded by Moody's and Standard & Poor's (S&P)
to US corporations. Bivariate probit model estimates, analyzing 5,238 firm‐year observations …

Compared with western developed countries, the maturity and effectiveness of China's
securities market are relatively low, and investors are more likely to be swayed by analysts' …

The main objective of this study was to investigate the effects of voluntary disclosure and
company size on the financial performance of commercial banks in Kenya. Specifically, this …

Good corporate governance is indispensable for the survival and performance of corporate
entities and the purpose of the Capital Markets Authority‟ s guidelines on good corporate …

The concept of disclosure holds its importance from the very definition of accounting. The
American Institute of Certified Public Accountants (AICPA) defines accounting as an art of …

The purpose of this study was to examine the effect of corporate voluntary disclosure on firm
value of listed companies at the Nairobi Security Exchange (NSE) in Kenya. A census …

This research aims to identify voluntary disclosure indices and components as well as the
impact of corporate governance system on information asymmetry. This research is archival …

The purpose of reforms in Indian economy especially in Indian Life insurance sector was to
make the economy more market oriented. Due to these reforms the insurance sector was …