The purpose of this paper is to assess whether a relation exists between stock market
valuation and the extent to which Italian listed companies disclose information on their …

Purpose Ownership structure deals with internal corporate governance mechanism, which
plays important role in minimizing conflict of interests between shareholders and …

This paper deals with the concept of valuation of transparency. To be precise it provides
literature review facts on why the companies need to be transparent in financial reporting …

Purpose The purpose of this paper is to investigate the internal control disclosure (ICDISC)
practices in South Asia and compare those disclosure practices across enforced setting …

This study examines how voluntary disclosures (VD) and corporate governance (CG)
improve firm value through the moderating effect of a legal change in a continental context …

Purpose This paper aims to examine the impact of ownership concentration on Covid-19
disclosure in the narrative sections of corporate annual reports. It also explores the …

This paper investigates whether and to what extent strategy disclosure influences the cost of
capital, comparing family and non-family firms and considering the proportion of women …

This study is to test the Investment Opportunity Set based Industrial Growth on firm value that
will fill the gap between profitability and firm value. This research offers a single solution, by …

This article investigates the effect of voluntary corporate disclosures on the firm value from
the market value perspective. Financial reporting includes disclosures as prescribed by …

This article analyzes the reasons for the disclosure of information on intangible capital (DIIC)
and its consequences on financial performance. To this end, we take a structural approach …