Does Dividend Taxation Affect Voluntary Disclosure? International Evidence

2021 ◽  
Author(s):  
Mark (Shuai) Ma ◽  
Hanlin Zhong
Keyword(s):  
Voluntary Disclosure ◽  
International Evidence ◽  
Dividend Taxation

Audited financial reporting and voluntary disclosure: International evidence on management earnings forecasts

2018 ◽  
Vol 22 (2) ◽  
pp. 249-267
Author(s):  
Rubing Liu ◽  
Xiangting Kong ◽  
Ziyao San ◽  
Albert Tsang
Keyword(s):  
Financial Reporting ◽  
Voluntary Disclosure ◽  
Earnings Forecasts ◽  
Management Earnings Forecasts ◽  
International Evidence

Cross-Listings and Voluntary Disclosure: International Evidence

2019 ◽  
Vol 4 (2) ◽  
pp. 89-113 ◽  
Author(s):  
Long Chen ◽  
Yashu Dong ◽  
Jeff Ng ◽  
Albert Tsang
Keyword(s):  
Voluntary Disclosure ◽  
Accounting Standards ◽  
Institutional Ownership ◽  
Management Forecasts ◽  
Listed Firms ◽  
International Evidence ◽  
Management Forecast ◽  
Cross Listing ◽  
International Setting ◽  
Foreign Institutional Investors

This paper examines changes in firms' disclosure behavior around cross-listings. Using an international setting, we find significant differences in management forecast likelihood and frequency between cross-listed firms and firms with similar characteristics but that are not cross-listed; particularly when differences in accounting standards between a cross-listed firm's home and target countries are larger. Further, we find that firms choosing to cross-list in target countries with larger accounting standards differences tend to provide more voluntary disclosure during the two years preceding a new cross-listing, rather than during the earlier time periods or the period after cross-listing, and such voluntary disclosure helps firms attract more foreign institutional ownership in their cross-listing target countries. Collectively, our evidence suggests that although differences in accounting standards across countries deter firms' cross-listing activities, cross-listed firms, by providing more management forecasts voluntarily, preemptively alleviate the information disadvantage faced by foreign institutional investors.

A Research on the Relation between Voluntary Disclosure Leveland Downward Cost Behavio

2020 ◽  
Vol 29 (3) ◽  
pp. 1-26
Author(s):  
Hyunuk Jung ◽  
Miyoung Lee
Keyword(s):  
Voluntary Disclosure

What Determines the Voluntary Disclosure of CEO Succession Planning?

2020 ◽  
Vol 45 (5) ◽  
pp. 115-159
Author(s):  
Min Kwan Ahn ◽  
Jeong Hwan Joo
Keyword(s):  
Succession Planning ◽  
Voluntary Disclosure ◽  
Ceo Succession

The Effect of Corporate Governance on the Relationship between Industry Competition and Voluntary Disclosure

2017 ◽  
Vol 42 (6) ◽  
pp. 117-158
Author(s):  
Oh Jin Kwon ◽  
Soon Jae Choi
Keyword(s):  
Corporate Governance ◽  
Voluntary Disclosure ◽  
Industry Competition ◽  
The Relationship
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