The Role of Information Disclosure in Corporate Bankruptcy

2021 ◽  
Author(s):  
Kevin Chen
Keyword(s):  
Information Disclosure ◽  
Corporate Bankruptcy ◽  
Role Of Information

scholarly journals Online Repurchasing: The Role of Information Disclosure, Hope, and Goal Attainment

2020 ◽  
Vol 54 (1) ◽  
pp. 198-226
Author(s):  
Syed Muhammad Fazal‐E‐Hasan ◽  
Hormoz Ahmadi ◽  
Gary Mortimer ◽  
Ian Lings ◽  
Louise Kelly ◽  
...  
Keyword(s):  
Information Disclosure ◽  
Goal Attainment ◽  
Role Of Information

Building committedWaqif: the role of information disclosure

2019 ◽  
Vol 10 (2) ◽  
pp. 185-215 ◽  
Author(s):  
Mohamad Isa Abd Jalil ◽  
Sofri Yahya ◽  
Anwar Allah Pitchay
Keyword(s):  
Conceptual Framework ◽  
Social Exchange ◽  
Information Disclosure ◽  
Empirical Studies ◽  
Financial Information ◽  
Content Type ◽  
The Relationship ◽  
Mediator Variable ◽  
Role Of Information

PurposeThe purpose of this study is to conceptualise the relationship between information disclosure andWaqifcommitment, taking into consideration the role of level of trust (mediator variable) and communication and type of payment (moderator variables).Design/methodology/approachThe conceptual framework is developed from the theory of social exchange (mediated philanthropy model) and selected previous literature concerning commitment.FindingsAccording to previous empirical research, a conceptual framework was developed to facilitate further analysis in the study. Nine propositions were raised in this paper where the factor of communication and payment method is proposed to no longer the factor that determined commitment but as moderator. There is five antecedent of information disclosure proposed, which is basic information, financial information, non-financial information, future information and governance information. Also, trust is offered to be the mediator variable between information disclosure andWaqfcommitment.Research limitations/implicationsBy realising many factors that may influence the commitment ofwaqfsuch as demonstrable utility, emotional utility and familial utility, this study only focusses on the effect of information disclosure.Practical implicationsThis paper provides an opportunity for further empirical studies to prove the relationship between information disclosure andWaqfcommitment. This paper also brought opportunities to investigate both conceptually and empirically, other factors that could affectWaqfcommitment.Originality/valueTo the best of the author’s knowledge, few studies have been done concerning donors commitment. While there are none yet, the research examinedWaqfcommitment. The originality value of this study is that there is a gap in knowledge regarding the analysis ofWaqfcommitment, the level of trust amongwaqifis the information thatWaqfexpected, the preferred communication between Mutawalli andWaqfand type of payment thatWaqffavoured. This study is believed to be a novel based on the framework developed.

scholarly journals The Link between Information Transparency and Investment Efficiency: A Literature Review

2018 ◽  
Vol 8 (4) ◽  
pp. 71
Author(s):  
Thi Thanh Huyen Le
Keyword(s):  
Information Disclosure ◽  
Stock Price ◽  
Investment Efficiency ◽  
Quality Of Information ◽  
Stock Liquidity ◽  
Information Transparency ◽  
Firm Investments ◽  
Role Of Information

Investigating the role of information has been recently a hot topic attracting many researchers. A large number of studies have examined the effect of information on cost of capital (Christine A. Botosan, 1997; Diamond & Verrecchia, 1991; Easley & O’Hara, 2004), stock price (Welker, 1995), and stock liquidity (Leuz & Wysocki, 2008). It is demonstrated that the increase in both quantity and quality of information brings benefits to firms as well as the capital markets (Healy & Palepu, 2001). More specifically, many studies indicate the beneficial influence of information disclosure in improving the efficiency of firm investments (Biddle & Hilary, 2006; Biddle, Hilary, & Verdi, 2009; Cheng, Dhaliwal, & Zhang, 2013; Gomariz & Ballesta, 2014; Lai, Liu, & Wang, 2014). This paper presents a review of literature about the relation between information transparency and firms’ investment efficiency. 

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