Qualitative Information Disclosure: Is Mandating Additional Tax Information Disclosure Always Useful?

Objective – This paper assesses the value of information disclosure in Malaysian analyst reports by examining three categories of firms, according to their age (young, medium and old). Methodology/Technique – The study uses a market-adjusted method to calculate the cumulative abnormal return and panel regression to test the research objective. The results from the unbalanced panel data reveals that not all information contained in the analyst reports is able to detect the movement in stock returns. Findings – Younger firms recorded two significant results (ROE and SPR) whereas among medium aged firms, TP, CFP, SPR, and MC all had an impact on CAR. The older firms showed that TP, EF, ROE and SPKLCI had an impact on CAR. Novelty – This qualitative inquiry reveals that Malaysian analyst reports tend to disclose information based on simple statistical analyses to formulate recommendations whilst ignoring other significant qualitative information. Type of Paper: Empirical Keywords: Age; Value; Analyst Report; Malaysia. Reference to this paper should be made as follows: Thaker, H. M. T.; M, A. 2019. Age of Firms and the Value of Analyst Recommendation, J. Bus. Econ. Review 4 (2): 90 – 96 https://doi.org/10.35609/jber.2019.4.2(3) JEL Classification: G30, G32, G39.

Download Full-text

DISCLOSURE OF ENVIRONMENTAL INFORMATION FOR THE EXAMPLE OF BULGARIAN THERMAL POWER PLANTS

CBU International Conference Proceedings ◽

10.12955/cbup.v6.1178 ◽

2018 ◽

Vol 6 ◽

pp. 333-337

Author(s):

Tsvetomir L. Manolov

Keyword(s):

Environmental Performance ◽

Information Disclosure ◽

Power Plants ◽

Thermal Power ◽

Financial Statements ◽

Environmental Information ◽

Thermal Power Plants ◽

Qualitative Information ◽

Environmental Information Disclosure ◽

Environmental Performance Assessment

Growing pressure on businesses to disclose environmental information also implies an increase in the volume of such disclosures. This article is an attempt to present the guidelines and to assess the levels of environmental information disclosure in Bulgaria.Companies, which were identified as the most responsible for air pollution, are thermal power plants. We have studied only these, which produce electricity. A checklist, containing 17 environmental performance assessment criteria, was developed and was completed based on the information, disclosed in the companies' annual financial statements, their activity reports and their websites. Based on a comparative analysis of the quantitative and qualitative information, disclosed by examined companies, we discovered that most companies disclose quantity environmental information, largely neglecting qualitive information. Taking into account the character of their activity, they should disclose more environmental information, especially qualitive information.

Download Full-text

Qualitative Information Disclosure: Is Mandating Additional Tax Information Disclosure Always Useful?

SSRN Electronic Journal ◽

10.2139/ssrn.3672420 ◽

2020 ◽

Author(s):

Katarzyna Anna Bilicka ◽

Elisa Casi ◽

Carol Seregni ◽

Barbara Stage

Keyword(s):

Information Disclosure ◽

Qualitative Information

Download Full-text

Qualitative Information Disclosure: Is Mandating Additional Tax Information Disclosure Always Useful?

SSRN Electronic Journal ◽

10.2139/ssrn.3832485 ◽

2021 ◽

Author(s):

Katarzyna Anna Bilicka ◽

Elisa Casi-Eberhard ◽

Carol Seregni ◽

Barbara Stage

Keyword(s):

Information Disclosure ◽

Qualitative Information

Download Full-text

Qualitative Examination of Children's Naming Skills through Test Adaptations

Language Speech and Hearing Services in Schools ◽

10.1044/0161-1461.1803.206 ◽

1987 ◽

Vol 18 (3) ◽

pp. 206-216 ◽

Cited By ~ 16

Author(s):

Melanie Fried-Oken

Keyword(s):

Effective Treatment ◽

Language Disorder ◽

Treatment Goals ◽

Expressive Vocabulary ◽

Qualitative Information ◽

Word Finding ◽

Confrontation Naming ◽

Naming Test

A new procedure entitled the Double Administration Naming Technique is proposed to assist the clinician in obtaining qualitative information about a client's visual confrontation naming skills. It involves the administration of the standard naming test followed by a readministration of the instrument. A series of naming cues then are presented. By examining the number and types of naming errors produced during the two test presentations, the clinician distinguishes word-finding problems from expressive vocabulary limitations and qualitatively describes the language disorder. The cues that facilitate correct naming are used to plan effective treatment goals.

Download Full-text