scholarly journals The role of voluntary disclosure in listed company: An alternative model

2016 ◽  
Vol 13 (2) ◽  
pp. 55-65
Author(s):  
Maria Teresa Bianchi ◽  
Alessia Nardecchia
Keyword(s):  
Voluntary Disclosure ◽  
Qualitative Methodology ◽  
Stock Exchange ◽  
Listed Company ◽  
Balance Sheet ◽  
Research Approach ◽  
Weak Points ◽  
Single Method ◽  
Method Approach

The aim of this paper is to propose a model of social reporting that allows improving the communication of sociability and quantify the sociability. The research approach follows a qualitative methodology, applying a single method approach. The observations are the result of an empirical analysis carried out on the Italian-Stock-Exchange listed companies that have an independent social or sustainability balance sheet. The findings of this research are based, first, on collection of data about the sample, in order to identify the strong and weak points in terms of its management and economic evaluation, and secondly on the introduction of an alternative method of social accounting, with the objective of measuring the sociability of company communication

Muddying the waters: when does short selling become market manipulation?

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Gregory Durston
Keyword(s):  
Design Methodology ◽  
Stock Exchange ◽  
Listed Company ◽  
Short Selling ◽  
Market Manipulation ◽  
London Stock Exchange ◽  
Content Type ◽  
High Court ◽  
Regulatory Actions

Purpose This paper aims to consider “spoofing”, “layering” and “short reports” in the context of market manipulation and, in particular, a recent controversy involving a short-selling attack on a major UK listed company that was considered by the High Court. Design/methodology/approach The very demanding legal and evidential prerequisites and practical difficulties, involved in bringing both criminal and regulatory actions in such cases are identified and discussed, as is the role of the Financial Conduct Authority. Findings These challenges help explain why so few actions of this type are brought. Originality/value This is the first paper to consider the implications of Burford Capital Limited v London Stock Exchange Plc [2020] EWHC 1183 (Comm).

scholarly journals Informações dos Investimentos de Marketing: Recurso de Diferenciação ou Segredo?

2022 ◽  
Vol 26 (2) ◽  
Author(s):  
Evelini Lauri Morri Garcia ◽  
Valter Afonso Vieira ◽  
Caroline Pereira Borges
Keyword(s):  
Life Cycle ◽  
Voluntary Disclosure ◽  
Stock Exchange ◽  
Growth Phases ◽  
Main Effect ◽  
The Status ◽  
Marketing Intensity ◽  
Management Report ◽  
Marketing Investments

ABSTRACT Objective: drawing on voluntary disclosure theory, the paper’s main goal was to analyze the main effect of marketing intensity and the moderating role of life cycle on disclosure of marketing investments. Method: the sample includes 89 Brazilian companies listed on B3 stock exchange. We collected financial data from two sources, such as Economatica platform and in the explanatory notes and management report from the companies, which we coded through content analysis. We merged these two datasets and analyzed it using multiple linear regression. Results: both the marketing intensity and the life cycle of companies have effects on disclosure of marketing investments. In addition, the birth and growth phases moderate the main effect of marketing intensity, reducing the level of disclosure. This moderation is identified especially in disclosures of qualitative information. Conclusions: the findings support the voluntary disclosure theory based on arguments of judgment-based disclosure. Outcomes showed that when there is a high intensity of marketing investments, disclosure of marketing investments is managed by moving from the status of secrecy in companies in the birth and growth phases of life cycle to the status of differentiation resource in companies in the maturity phase of life cycle.

scholarly journals The Role Of Corporate Governance Mechanism On Voluntary Disclosure

2019 ◽  
Vol 23 (1) ◽  
pp. 127 ◽  
Author(s):  
Andrew Gunawan
Keyword(s):  
Corporate Governance ◽  
Regression Analysis ◽  
Data Analysis ◽  
Voluntary Disclosure ◽  
Annual Report ◽  
Stock Exchange ◽  
Governance Mechanism ◽  
Analysis Technique ◽  
Corporate Governance Mechanism

Basically, the purpose of this research is to examine empirically whether the Corporate Governance is the proportion of independent commissioners, the commissioners who have accounting capabilities, and the proportion of independent auditors can influence disclosure voluntarily. Voluntary disclosure is measured through the complete disclosure of voluntary index (IPS). This index contains 37 items in disclosure in the annual report. The sample is a manufacturing company listed on the Indonesia Stock Exchange, where the data analysis technique that will use the Multiple Regression Analysis using SPSS 23. 

scholarly journals Linking Customer Satisfaction to Shareholders Value: Evidence from Indonesia Listed Company

2020 ◽  
Vol 76 ◽  
pp. 01017
Author(s):  
Josua Tarigan ◽  
Alan Darmasaputra ◽  
Vania Ezra ◽  
Saarce Elsye Hatane ◽  
Evelin Lesmanaputri ◽  
...  
Keyword(s):  
Customer Satisfaction ◽  
Brand Equity ◽  
Stock Exchange ◽  
Listed Company ◽  
Tobin's Q ◽  
Satisfaction Index ◽  
Customer Satisfaction Index ◽  
Research Objects ◽  
The Impact

The objective of this research is to know and understand the impact of customer satisfaction toward shareholders value through the mediation role of brand equity that employed Indonesia Best Brand Awards (IBBA) and Indonesian customer satisfaction index (ICSI). The research objects are all companies listed in Indonesia Stock Exchange (IDX). All hypotheses are accepted, which therefore suggests that customer satisfaction (ICSI) and also brand equity (IBBA) is indeed the important factors in ensuring the shareholders value that measured by Tobin’s q. To researcher knowledge, this is one of the first studies in Indonesia that connect ICSI, IBBA to the shareholders value.

scholarly journals The The Influence of Audit Tenure and Audit Committee on Earnings Quality

2018 ◽  
Vol 19 (1) ◽  
pp. 1
Author(s):  
Fatima Zakiya Razani ◽  
Liu Xia
Keyword(s):  
Financial Reporting ◽  
Audit Committee ◽  
Stock Exchange ◽  
Listed Company ◽  
Negative Influence ◽  
Adequate Knowledge ◽  
Reporting Process ◽  
Earning Quality

One of the Auditor and Audit committee role is to ensure the quality of corporate financial reporting process. This study aims to test the effect of the length of auditor tenure and audit committee on earning quality measured by the absolute value of discretionary accruals. A sample of 465 companies has been selected and data covering the period 2009-2014 has been collected from these firms, where 2325 observation were used in this analysis. The data collected form CSMAR and analyzed using GLS regression analysis. This study found that the short audit tenure on Chinese listed company in Shenzhen Stock Exchange has a significance negative influence on earning quality, meanwhile this study found that audit committee which is measure by the size of the committee does not has a significance influence on earning quality. This study suggests that auditor should have a longer tenure to gain adequate knowledge of client’s business. Moreover companies should strengthen the role of their audit committee in monitoring financial reporting process by improved their activity and financial knowledge of the member.

scholarly journals The Impact of the Integration Between the Relevance and Reliability of Accounting Information in the Level of Accounting Disclosure in Jordanian Industrial Firms

2018 ◽  
Vol 10 (6) ◽  
pp. 97
Author(s):  
Omar Fareed Shaqqour
Keyword(s):  
Voluntary Disclosure ◽  
Stock Exchange ◽  
Accounting Information ◽  
Decision Makers ◽  
Accounting Disclosure ◽  
Industrial Firms ◽  
Amman Stock Exchange ◽  
The Difference ◽  
The Impact

This study aimed to measure the effect of the integration between the relevancy and reliability of accounting information in improving the level of accounting disclosure in Jordanian industrial firms listed on the ASE, by measuring the effect of the integration between the relevancy and reliability of accounting information in raising the level of compulsory and voluntary disclosure, because the accounting disclosure is important for decision makers and beneficiaries to make there suitable decisions, this study try to determinate the effect of the integration between the relevancy and reliability of accounting information, which is characterized by good accounting information, in assess whether disclosure is important or unimportant, and to determinate the role of increasing the relevancy and the reliability of accounting information on improves the level of compulsory and voluntary accounting disclosure.The study sample was 50 firms selected randomly from industrial firms listed on the ASE, and the study used a regression analysis method to test hypotheses.The study concluded that there isn’t affect on the degree of availability of Integration between the relevancy and reliability and the level of compulsory accounting disclosure in industrial firms listed on the Amman Stock Exchange. Where as, the results of the study showed that there is an effect on the degree of availability of Integration between the relevancy and reliability and the level of voluntary accounting disclosure in industrial firms listed on the Amman Stock Exchange. Which means that the difference between the industrial firms in the level of voluntary accounting disclosure is due to the degree of availability of Integration between the relevancy and reliability of accounting information.

scholarly journals Marketing Investment Information: Differentiation Resource or Secret?

2022 ◽  
Vol 26 (2) ◽  
Author(s):  
Evelini Lauri Morri Garcia ◽  
Valter Afonso Vieira ◽  
Caroline Pereira Borges
Keyword(s):  
Life Cycle ◽  
Voluntary Disclosure ◽  
Stock Exchange ◽  
Growth Phases ◽  
Main Effect ◽  
The Status ◽  
Marketing Intensity ◽  
Management Report ◽  
Marketing Investments

ABSTRACT Objective: drawing on voluntary disclosure theory, the paper’s main goal was to analyze the main effect of marketing intensity and the moderating role of life cycle on disclosure of marketing investments. Method: the sample includes 89 Brazilian companies listed on B3 stock exchange. We collected financial data from two sources, such as Economatica platform and in the explanatory notes and management report from the companies, which we coded through content analysis. We merged these two datasets and analyzed it using multiple linear regression. Results: both the marketing intensity and the life cycle of companies have effects on disclosure of marketing investments. In addition, the birth and growth phases moderate the main effect of marketing intensity, reducing the level of disclosure. This moderation is identified especially in disclosures of qualitative information. Conclusions: the findings support the voluntary disclosure theory based on arguments of judgment-based disclosure. Outcomes showed that when there is a high intensity of marketing investments, disclosure of marketing investments is managed by moving from the status of secrecy in companies in the birth and growth phases of life cycle to the status of differentiation resource in companies in the maturity phase of life cycle.

scholarly journals ANALISIS RASIO LIKUIDITAS DALAM MENGUKUR KINERJAKEUANGAN PADA PERUSAHAANROKOK YANG TERDAFTAR DI BURSAEFEK INDONESIA

2018 ◽  
Author(s):  
STIM Sukma
Keyword(s):  
Stock Exchange ◽  
Balance Sheet ◽  
Financial Statements ◽  
Research Approach ◽  
Application Integration ◽  
Current Ratio ◽  
Analysis Techniques ◽  
Descriptive Research ◽  
Income Statement ◽  
Ratio Data

This study aims to determine the financial performance of the Application Integration Cigarette listed on the Indonesia Stock Exchange. The approach used in this research is descriptive research approach. Technical analysis of the data used in this research is descriptive data analysis techniques which collects data, classify it in such a way so as to obtain a clear picture of the facts as true on the object under study. In this study, the authors calculated the liquidity ratio ,. Data collection techniques used are documentation of the company in the form of the company's financial statements (balance sheet and income statement) The results of the study showed that the current ratio is the highest among the tobacco companies that are in the company of PT. Wismilak, tbk, and Current ratio is the lowest among the tobacco companies that are in the company of PT. Bentoel International, Tbk. Quick ratio is the highest among the tobacco companies that are in the company of PT. HM SampoernaTbk, and Quick ratio is the lowest among the tobacco companies that are in the company of PT. Bentoel International, Tbk. Cash ratio is the highest among the tobacco companies that are in the company of PT. Wismilak, tbk, and Cash ratio is the lowest among the tobacco companies that are in the company of PT. Bentoel International, Tbk.

Peran kepemilikan institusional, perencanaan pajak dan dewan komisaris asing terhadap nilai perusahaan

2019 ◽  
Vol 8 (2) ◽  
Author(s):  
Anita Ade Rahma ◽  
Lisa Nabawi ◽  
Ronni Andri Wijaya
Keyword(s):  
Significant Influence ◽  
Firm Value ◽  
Stock Exchange ◽  
Investment Decisions ◽  
Total Sample ◽  
Tax Planning ◽  
Purposive Sampling ◽  
Institutional Leadership ◽  
Company Value

The purpose of this study is to analyze the role of institutional leadership, tax planning and foreign board of commissioners on firm value. The population in this study were 615 companies listed on the Indonesia Stock Exchange in 2015-2017. The sample was chosen using purposive sampling to get a total sample of 325 companies with a total of 975 observations of company data. The results of this study indicate that institutional leadership and tax planning have no role in increasing company value. While the foreign board of commissioners showed a significant influence on the value of the company. This proves that there is a need for diversity in the structure of the board that can trigger an increase in the value of the company. In addition, the presence of a foreign board is needed for the progress of the companyKeywords: Investment decisions; funding decisions; dividend policy; company value

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