Corporate climate‐related voluntary disclosures: Does potential greenwash exist among Australian high emitters reports?

2021 ◽  
Author(s):  
Linda Kusumaning Wedari ◽  
Christine Jubb ◽  
Amir Moradi‐Motlagh
Keyword(s):  
Voluntary Disclosures

Voluntary Disclosures and the Firm-Value Effects of Carbon Emissions

2011 ◽  
Author(s):  
Rachna Prakash ◽  
Ella Mae Matsumura ◽  
Sandra C. Vera-Munoz
Keyword(s):  
Carbon Emissions ◽  
Firm Value ◽  
Voluntary Disclosures

Fairness is in the Eye of the Investor: CEO Pay Ratio Voluntary Disclosures and Investor Reactions

2020 ◽  
Author(s):  
Jason Sandvik ◽  
Lisa LaViers ◽  
Da Xu
Keyword(s):  
Voluntary Disclosures ◽  
Ceo Pay

Does Audit Committee Disclosure of Partner-Selection Involvement Signal Greater Audit Quality?

2021 ◽  
Author(s):  
Jimmy F. Downes ◽  
Michelle A. Draeger ◽  
Abbie E. Sadler
Keyword(s):  
Audit Committee ◽  
Audit Quality ◽  
Selection Process ◽  
Partner Selection ◽  
Analyst Forecasts ◽  
Securities And Exchange Commission ◽  
Audit Committees ◽  
Voluntary Disclosures ◽  
Level Of Involvement ◽  
Selection Of

We investigate whether audit committees use voluntary disclosures to signal the committees’ higher level of involvement in the audit partner-selection process, which contributes to higher levels of audit quality. Audit committees more involved in the partner-selection process should ensure the selection of a more rigorous partner. We test this conjecture by first identifying partners new to audit engagements. We then compare audit quality for companies whose audit committees disclose involvement in the selection of the new partner to those without this disclosure. We find that this disclosure is positively associated with audit quality (measured using discretionary accruals, misstatements, and meeting consensus analyst forecasts by a very small margin). Our results are more salient for complex companies and those with powerful audit committees. These findings highlight that audit committees use their disclosures to signal involvement in the partner-selection process and are relevant to the Securities and Exchange Commission.

Voluntary disclosures by family French firms

2021 ◽  
Vol 15 (1) ◽  
pp. 81
Author(s):  
Meriem Jouirou
Keyword(s):  
Voluntary Disclosures

CEO stock option awards and the timing of corporate voluntary disclosures

2000 ◽  
Vol 29 (1) ◽  
pp. 73-100 ◽  
Author(s):  
David Aboody ◽  
Ron Kasznik
Keyword(s):  
Stock Option ◽  
Voluntary Disclosures

Voluntary Disclosures When Seller's Level of Information Is Unknown

1991 ◽  
Vol 29 (1) ◽  
pp. 96 ◽  
Author(s):  
Ronald R. King ◽  
David E. Wallin
Keyword(s):  
Voluntary Disclosures

Institutional Environment, Ownership, and Disclosure of Intangibles: Evidence from East Asia

2013 ◽  
Vol 13 (1) ◽  
pp. 33-59 ◽  
Author(s):  
Akmalia M. Ariff ◽  
Steven F. Cahan ◽  
David M. Emanuel
Keyword(s):  
East Asia ◽  
Institutional Environment ◽  
Value Relevance ◽  
East Asian ◽  
Balance Sheet ◽  
Asian Countries ◽  
Voluntary Disclosures ◽  
Country Level ◽  
Income Statement ◽  
Director Ownership

ABSTRACT This paper examines the value relevance of voluntary disclosures about intangibles in eight East Asian countries, and the effect of variation in company-level and country-level governance on the valuation of these disclosures. Using Easton and Sommers' (2003) deflated valuation approach in analyses involving 459 companies, we find that the voluntary disclosures are value relevant, over and above the numbers in the balance sheet and income statement. We also find that the value relevance of these disclosures is conditional on the level of director ownership and the strength of the institutional features of a country.

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