Director Capital and Corporate Disclosure Quality

2010 ◽  
Author(s):  
David M. Reeb ◽  
Wanli Zhao
Keyword(s):  
Corporate Disclosure ◽  
Disclosure Quality

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.

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.

scholarly journals CFO’s Working as The Board Secretary Concurrently and Corporate Disclosure Quality: Based on Empirical Evidence of Listed Companies in Shenzhen Stock Exchange

2020 ◽  
Vol 5 (1) ◽  
pp. 84-104
Author(s):  
Xiang Rui ◽  
Qian Xing
Keyword(s):  
Empirical Evidence ◽  
Government Intervention ◽  
Stock Exchange ◽  
Listed Companies ◽  
Corporate Disclosure ◽  
Disclosure Quality ◽  
High Degree ◽  
The Impact ◽  
The Relationship

This paper took the selected data listed companies in Shenzhen Stock Exchange in 2008-2015 as samples to study the relationship between the CFO’s working as the Board Secretary concurrently and corporate disclosure quality, and also to examine the impact of different government intervention levels and nature of property rights. The results indicate that the CFO’s doubling as the Board Secretary can distinctly improve the quality of corporate disclosure in listed companies; the CFO’s holding concurrently the post of the Board Secretary can improve noticeably the disclosure quality of listed companies in regions with a high degree of government intervention; the CFO’s also serving as the Board Secretary can improve the disclosure quality of non-state-owned listed companies. Moreover, this paper presents a reasonable explanation for the phenomenon that increasingly more CFOs are serving as the Board Secretaries simultaneously via empirical study. Lastly, conclusions of this study can provide empirical evidence for the appointment of the Board Secretary in listed companies.

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