Firm-specific determinants of the comprehensiveness of mandatory disclosure in the corporate annual reports of firms listed on the stock exchange of Hong Kong

1995 ◽  
Vol 14 (4) ◽  
pp. 311-368 ◽  
Author(s):  
R.S.Olusegun Wallace ◽  
Kamal Naser
Keyword(s):  
Hong Kong ◽  
Stock Exchange ◽  
Annual Reports ◽  
Mandatory Disclosure ◽  
Corporate Annual Reports

Mandatory Preliminary Performance Reports: Evidence from China

2015 ◽  
Vol 15 (1) ◽  
pp. 67-88
Author(s):  
Yunling Song ◽  
Ling Zhou
Keyword(s):  
Market Reaction ◽  
Stock Exchange ◽  
Annual Reports ◽  
Mandatory Disclosure ◽  
Negative Consequences ◽  
High Quality ◽  
Disclosure Requirements ◽  
Small And Medium Enterprise ◽  
Medium Enterprise ◽  
Performance Reports

ABSTRACT Companies listed on China's Shenzhen Stock Exchange Small and Medium Enterprise Board are required to release preliminary performance reports before the end of February if they cannot file annual reports by that time. Although this mandate might improve the timeliness of information, we find that such preliminary releases are inaccurate and optimistic, potentially misleading investors. Sixteen percent of preliminary reports contain significant inaccuracies (i.e., when actual numbers deviate from preliminary ones by at least 10 percent). Firms in earlier stages of the auditing process, as well as those with low-quality preliminary reports in prior years, poorer performance, greater accounting complexity, and fewer resources, are more likely to issue low-quality preliminary performance reports. Market reaction tests indicate that investors consider preliminary releases to be informative and generally cannot differentiate between high-quality and low-quality preliminary releases. Moreover, when annual reports are filed, investors are surprised by the differences between the annual reports and the preliminary reports. Thus, our paper demonstrates that mandatory disclosure requirements may have unintended negative consequences.

scholarly journals Analysis of Factors that Influence Mandatory Annual Report Disclosures at The IDX Mining Company

2019 ◽  
Vol 1 (2) ◽  
pp. 424-439
Author(s):  
Mimelientesa Irman ◽  
Lisa Fitrianis
Keyword(s):  
Ownership Structure ◽  
Sampling Method ◽  
Stock Exchange ◽  
Sample Selection ◽  
Secondary Data ◽  
Annual Reports ◽  
Company Size ◽  
Mandatory Disclosure ◽  
Mining Company ◽  
Independent Variable

This research aims to examine the influence of company size, company age, ownership structure and profitability on mandatory disclosures of mining company annual reports. The population in this research were all mining companies listed on the Indonesia Stock Exchange in 2013-2017, which were 41 companies. Sample selection was done by purposive sampling method and 14 selected companies were selected. The data used in this research was secondary data by collecting company annual reports from the Indonesia Stock Exchange website, www.idx.co.id. While the analytical method used are classical assumption and hypothesis testing and regression analysis. The results of this study show that the variable company size, company age, and profitability had an influence to mandatory disclosure of annual reports, while the ownership structure had not influence to mandatory disclosure of annual reports. All of independent variable in this research had an influence to mandatory disclosure of annual reports. Keyword : Company Size, Company Age, Ownership Structure, Profitability and Mandatory Disclosure.

Linguistic variation in the discourse of corporate annual reports: A multi-dimensional analysis

2020 ◽  
Vol 22 (6) ◽  
pp. 647-677
Author(s):  
Han Bu ◽  
Jeffrey Connor-Linton ◽  
Lifei Wang
Keyword(s):  
New York ◽  
Firm Performance ◽  
Impression Management ◽  
Stock Exchange ◽  
Structure Theory ◽  
Annual Reports ◽  
Linguistic Variation ◽  
Rhetorical Structures ◽  
Communicative Strategy ◽  
Corporate Annual Reports

Combining the frameworks of multi-dimensional (MD) analysis and rhetorical structure theory (RST), this study examines the linguistic co-occurrence patterns in the discourse of corporate annual reports (CARs) and interprets their underlying functional dimensions. Our corpus consists of texts of corporate 10K reports from firms listed on New York Stock Exchange (NYSE; N of texts = 642, totally 14,674,047 tokens). Five functional dimensions are quantitatively extracted and qualitatively interpreted: (1) expression of direct persuasion; (2) expression of impersonal stance; (3) subjective versus objective positioning; (4) integrative expression of stance versus fragmented expression; and (5) expression of reliability. All these dimensions contribute to the communicative function of persuasion. The analysis of the rhetorical structures of excerpts with high concentrations of co-occurring linguistic features on each dimension further indicates the communicative strategy of persuasion. The proposed MD model is then applied to analyze the effect of firm performance on the linguistic variation in CAR discourse. We found that firm performance can significantly affect the linguistic variation in CAR discourse. CAR discourse from firms with good performance is more reliable. The result reveals managements’ use of concealment strategy in impression management. This study has implications for MD analysis, business discourse analysis, language pedagogy and accounting research.

PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN DAN KINERJA LINGKUNGAN TERHADAP CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE BERDASARKAN INDIKATOR GLOBAL REPORTING INITIATIVE (GRI) PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

2017 ◽  
Vol 2 (1) ◽  
pp. 16
Author(s):  
Triana Zuhrotun Aulia
Keyword(s):  
Corporate Social Responsibility ◽  
Content Analysis ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Annual Reports ◽  
Global Reporting Initiative ◽  
Business Practices ◽  
Manufacturing Companies ◽  
Corporate Social ◽  
Corporate Annual Reports

Corporate Social Responsibility (CSR) is a transparent business practices, which are based on ethical values, by giving attention to the employees, society and environment, and designed to meet the wishes of shareholders and also society in general. This research is based on the belief (ontology) that CSR is a form of responsibility-oriented businesses in the fulfillment of public expectations concerning the existence of a company's business in the hope of obtaining legitimacy from the public. This study is a research conducted on manufacturing companies in Indonesia. The purpose of this study was to determine the factors that affect the disclosure of CSR in the annual reports of manufacturing companies in Indonesia. The data used total 18 companies that are listed in Indonesia Stock Exchange 2014-2016 or 90 firms-years.  The sample is obtained by using purposive sampling method. Data collection method used was content analysis of social disclosures in corporate annual reports. Content analysis was conducted using a check list of items of social disclosure in corporate annual reports. Statistical method used is a multiple regression with eviews 9.0. The result of this study indicates that CSR disclosure practices as a field of coverage is significantly influenced by company size and environmental performance. Other factors examined in this study, such as profitability did not affect CSR disclosures made by companies.

scholarly journals Usefulness of the Corporate Annual Reports: Evidence from Dhaka Stock Exchange

2019 ◽  
Vol 9 (1) ◽  
Author(s):  
Md. Abdullah Babu ◽  
◽  
Md. Muktadir Hossain ◽  
Keyword(s):  
Stock Exchange ◽  
Annual Reports ◽  
Corporate Annual Reports

Pengaruh Hubungan Politik Terhadap Manajemen Laba Pada Perusahaan Sektor Jasa Dengan Variabel Kontrol Ukuran Perusahaan Dan Kualitas Audit

2018 ◽  
Vol 16 (2) ◽  
pp. 30
Author(s):  
Dwikky Darmawan ◽  
Weny Putri
Keyword(s):  
Earnings Management ◽  
Firm Size ◽  
Significant Influence ◽  
Service Sector ◽  
Audit Quality ◽  
Stock Exchange ◽  
Secondary Data ◽  
Annual Reports ◽  
Political Connection ◽  
Discretionary Accrual

The purpose of this study is to determine the effects of political connection toward the earnings management of service sector companies with control variables firm size and audit quality. Firm�s political connection measured by using dummy variable. Earnings management is proxied by discretionary accrual which is measured by using Modified Jones Model. The research data applied in this study are the secondary data which are taken from the annual reports of service sector companies that listed in Indonesian Stock Exchange of 2016-2017 periods. There are 330 observations fit as sample, which are taken by using purposive sampling method. Data are processed by applying the multiple linear regression test. The result show that the political connection had positive but not significant influence to earnings management. Firm size had negative but not significant influence to earnings management. Whereas the audit quality had a negative and significant influence to earnings management.

Determinant of Audit Report Lag Among Mining Companies in Indonesia

2019 ◽  
Vol 15 (1) ◽  
pp. 68
Author(s):  
Sari Angriany Natonis ◽  
Bambang Tjahjadi
Keyword(s):  
Stock Exchange ◽  
Sampling Technique ◽  
Annual Reports ◽  
Fiscal Year ◽  
Company Size ◽  
Audit Report ◽  
Public Accounting ◽  
Audit Opinion ◽  
Accounting Firm ◽  
Mining Companies

Time period in completing the audit work until the date of publishing audit report is called audit report lag. BAPEPAM requires each of going-public companies to publish their annual reports not later than three months after the fiscal year ends. The aim of this research was to determine the effect of profitability, solvency, company size, audit opinion, and size of public accounting firm on audit report lag at mining companies listed on Indonesia Stock Exchange during the period of 2013-2017. As many as 12 samples were obtained through purposive sampling technique. The data analysis technique used was the multiple regression analysis. The results showed that the profitability and company size negatively affected the audit report lag, while the other variables, such as solvency, audit opinion, and size of public accounting firm, had no significant effect on the audit report. The result of simultaneous test showed that all independent variables influenced audit report lag with 32.8% of determination coefficient.

Good Corporate Governance, Profitabilitas, Ukuran Perusahaan dan Struktur Modal

2017 ◽  
Vol 9 (1) ◽  
pp. 1-17
Author(s):  
Hesty Juni Tambuati Subing
Keyword(s):  
Capital Structure ◽  
Board Of Directors ◽  
Firm Size ◽  
Stock Exchange ◽  
Secondary Data ◽  
Institutional Ownership ◽  
Annual Reports ◽  
Financial Reports ◽  
Basic Industry ◽  
The Capital Structure

The purpose of this research is to know about the effect of these factors Corporate Governane proxy by Institutional Ownership and Number of Board of Directors, Firm Size, and Return On Asset in basic industry and chemistry towards capital structure, and also to determine which of those factors having powerful effect to the capital structure. This research is using secondary data, such as the financial reports, annual reports and other related information of basic industry and chemistry listed in Indonesian Stock Exchange which sample were taken from 45 companies for the period of 2013 to 2014, and the choosing of these samples was based on the purposive sampling method. Panel data is used to test the effect of Institutional Ownership, Board of Directors, Return on Asset and Firm Size among as independent variables, in regard to capital structure as dependent variables. The result shows that only Return On Asset have significant effect to the Capital Structure in the basic industry and chemistry. Meanwhile Institutional Ownership, Board of Directors and Firm Size have no effect to the Capital Structure in the basic industry and chemistry. Keywords: Institutional Ownership, Board of Directors, Return On Asset, Firm Size, Capital Structure

Sign in / Sign up

Export Citation Format

Share Document