Corporate Disclosure Quality and Corporate Reputation

2003 ◽  
Vol 2 (1) ◽  
pp. 86-95 ◽  
Author(s):  
Ellen Landgraf ◽  
Ahmed Riahi‐Belkaoui
Keyword(s):  
Corporate Reputation ◽  
Corporate Disclosure ◽  
Disclosure Quality

scholarly journals The Board Faultlines and Corporate Disclosure Quality: Based on Big Data Samples and Economic Model

2021 ◽  
Vol 251 ◽  
pp. 01043
Author(s):  
Qian Xing
Keyword(s):  
Big Data ◽  
Economic Model ◽  
Information Disclosure ◽  
Stock Exchange ◽  
Listed Companies ◽  
Corporate Disclosure ◽  
Disclosure Quality ◽  
Research Findings ◽  
The Impact

This article uses the selected data listed companies in Shenzhen Stock Exchange from 2008 to 2018 as big data samples to empirically study the impact of the board faultlines on corporate disclosure quality. Through statistical analysis and economic model, it transforms qualitative questions into quantitative questions. The results of the study show that the existence of the board faultlines will reduce the quality of information disclosure of listed companies. After a series of robustness tests, the above research findings are still robust.

scholarly journals CSR Reports, CSR Disclosure Quality, and Corporate Reputations: A Systematic Literature Review

2020 ◽  
Vol 4 (1) ◽  
pp. 28
Author(s):  
Berto Usman
Keyword(s):  
Corporate Reputation ◽  
Voluntary Disclosure ◽  
Empirical Test ◽  
Review Of The Literature ◽  
Disclosure Quality ◽  
Major Research ◽  
Research Questions ◽  
Csr Disclosure ◽  
Corporate Social

This paper provides a critical review of the literature addressing the relationships between corporate social responsibility (CSR) reports, their disclosure quality, and their effects on corporate reputation. CSR reports are deemed important to legitimate a company’s existence with its stakeholders. However, there is a debate around the use of this form of voluntary disclosure as the sole means of managing corporate reputation. To prepare for the emerging discourses, this study draws upon 90 papers published in leading academic journals, discussing related topics from the early 1990s to 2018. Hence, this paper proposes for discussion of two major research questions: (1) whether CSR reports are associated with corporate reputations and (2) whether the quality of CSR disclosures is associated with corporate reputations. Along with the two proposed questions, the potential premise for a future empirical test is presented in a systematic exhibition.

Spiritual and emotional intelligences, financial performance, tax avoidance and corporate disclosure quality in Iran

2017 ◽  
Vol 59 (2) ◽  
pp. 237-256
Author(s):  
Mahdi Salehi ◽  
Mahin Ali Mirzaee ◽  
Mahdieh Yazdani
Keyword(s):  
Emotional Intelligence ◽  
Structural Equation ◽  
Tax Avoidance ◽  
Spiritual Intelligence ◽  
Equation Modeling ◽  
Corporate Disclosure ◽  
Manufacturing Companies ◽  
Disclosure Quality ◽  
Online Questionnaire ◽  
Content Type

Purpose The purpose of the current study is to examine the effects of spiritual and emotional intelligences of managers in manufacturing industries on the ambiguous activities of tax avoidance and corporate disclosure quality. Design/methodology/approach Managers of 178 manufacturing companies have undergone a test regarding spiritual intelligence and emotional intelligence, of which 119 responded to the online questionnaire. Information on these two psychometric items was collected through King–Baron standard questionnaire, and quantitative data on tax avoidance, disclosure quality and performance were collected through the Rahavard Novin application, financial statements and Stock Exchange website. Obtained data were analyzed using factor analysis and structural equation modeling. Findings The results show that a relationship exists between the level of intellectual skills of managers (spiritual intelligence and emotional intelligence) and tax avoidance activities. Originality/value The current study is almost the first study in developing countries which focuses on the subject of the study.

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