The aim of this study is to analyse the possible relationship between integrated information
disclosure and the degree of information asymmetry. Additionally, we analyse this …

The main focus in this study is on analyzing the effect that voluntary information disclosure
concerning corporate social responsibility (CSR) has on information asymmetry and its …

Given the high cost of developing and implementing data standards such as eXtensible
Business Reporting Language (XBRL), it is critical to assess their influences before they are …

The stock price crash can result from lacking information transparency, especially in
emerging economies characterized by weak corporate governance and high volatility. This …

Different from the strong evidence in the literature that voluntary disclosure in general and
corporate social responsibility (CSR) disclosure in particular is associated with corporate …

This study considers the moderating role of family ownership, taking into account information
differences between family and minority investors, and corroborates the existence of a two …

Corporate disclosures aim to decrease the expectation gap between investors, decrease the
advantage of informed investors and consequently reduce information asymmetry. However …

This paper aims at studying the effect of corporate disclosures on information asymmetry
and stock-market liquidity in France. Specifically, the purpose of this paper is to highlight the …

This study examines the impact of the board of directors (BoD) characteristics, namely BoD
independence, compensation, leadership, and CEO career concerns on investment …

Purpose The purpose of this paper is to examine the impact of the mandatory adoption of
eXtensible Business Reporting Language (XBRL) on firm's stock liquidity …