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International Journal of Disclosure and Governance最新文献

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Financial distress, auditors’ going concern modification (GCM) and investors’ reaction in a concentrated ownership environment: new evidence from the Italian stock market 财务困境、审计师持续经营变更(GCM)和投资者在股权集中环境下的反应:来自意大利股市的新证据
International Journal of Disclosure and Governance Pub Date : 2023-09-15 DOI: 10.1057/s41310-023-00197-1
Sandro Brunelli, Francesco Venuti, Thomas Niederkofler, Camilla Falivena
{"title":"Financial distress, auditors’ going concern modification (GCM) and investors’ reaction in a concentrated ownership environment: new evidence from the Italian stock market","authors":"Sandro Brunelli, Francesco Venuti, Thomas Niederkofler, Camilla Falivena","doi":"10.1057/s41310-023-00197-1","DOIUrl":"https://doi.org/10.1057/s41310-023-00197-1","url":null,"abstract":"Abstract This paper feeds the literature about investors’ reaction to the release of going concern modified audit reports, which is abundant and controversial among scholars. Moving a step beyond the solely detection of abnormal stock returns at and around the event date, as done in the only two previous studies on the Italian setting, we perform an OLS multiple regression to test the informativeness of CARs and the influence of variables as selected firms’ accounts, auditor characteristics, the market capitalization and specific measures of financial distress to gather evidence whether investors react adversely to elements different from going concern modifications (GCMs). Based on our findings, investors react negatively to GCMs attached to qualified opinions and, surprisingly, positively to GCMs attached to clean opinions, reversing the prevailing evidence found out in the literature, especially in the USA. We attribute these results to the rough knowledge of Italian naïve investors of the going concern (GC) issue. The study detects how disclosure features conceived for large equity markets can lead to different investors’ behaviours in small ones on the one hand; on the other hand, it cannot lead to unequivocable generalization, even within similar countries, in light of sub-specific country features. The piece of evidence achieved suggests, for further research, to make an investors categorization to analyse market reactions, which takes more into account three main features stressed by the prevailing literature of small equity markets: high ownership concentration, the higher presence of institutional investors and the poorer reputation of BIG4 auditors.","PeriodicalId":45050,"journal":{"name":"International Journal of Disclosure and Governance","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135393413","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Fogging the firm performance: an empirical examination of the annual report readability in India 模糊公司业绩：对印度年报可读性的实证检验
IF 2.7
International Journal of Disclosure and Governance Pub Date : 2023-09-04 DOI: 10.1057/s41310-023-00195-3
Vismaya Gangadharan, Lakshmi Padmakumari
{"title":"Fogging the firm performance: an empirical examination of the annual report readability in India","authors":"Vismaya Gangadharan, Lakshmi Padmakumari","doi":"10.1057/s41310-023-00195-3","DOIUrl":"https://doi.org/10.1057/s41310-023-00195-3","url":null,"abstract":"","PeriodicalId":45050,"journal":{"name":"International Journal of Disclosure and Governance","volume":" ","pages":""},"PeriodicalIF":2.7,"publicationDate":"2023-09-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47808860","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Does corporate social responsibility improve value-added intellectual capital efficiency in food and agribusiness firms in India? 企业社会责任是否能提高印度食品和农业综合企业的增值智力资本效率？
IF 2.7
International Journal of Disclosure and Governance Pub Date : 2023-09-04 DOI: 10.1057/s41310-023-00196-2
Jabir Ali, Ishrat Naaz, Tabassum Ali
{"title":"Does corporate social responsibility improve value-added intellectual capital efficiency in food and agribusiness firms in India?","authors":"Jabir Ali, Ishrat Naaz, Tabassum Ali","doi":"10.1057/s41310-023-00196-2","DOIUrl":"https://doi.org/10.1057/s41310-023-00196-2","url":null,"abstract":"","PeriodicalId":45050,"journal":{"name":"International Journal of Disclosure and Governance","volume":" ","pages":""},"PeriodicalIF":2.7,"publicationDate":"2023-09-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43094622","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Investment and finance committees composition and firm performance: evidence from US Real Estate Investment Trusts (REITs) 投资和财务委员会的组成和公司绩效:来自美国房地产投资信托基金(REITs)的证据
IF 2.7
International Journal of Disclosure and Governance Pub Date : 2023-08-31 DOI: 10.1057/s41310-023-00194-4
Magdy Noguera
{"title":"Investment and finance committees composition and firm performance: evidence from US Real Estate Investment Trusts (REITs)","authors":"Magdy Noguera","doi":"10.1057/s41310-023-00194-4","DOIUrl":"https://doi.org/10.1057/s41310-023-00194-4","url":null,"abstract":"","PeriodicalId":45050,"journal":{"name":"International Journal of Disclosure and Governance","volume":" ","pages":""},"PeriodicalIF":2.7,"publicationDate":"2023-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47444210","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Navigating governance and accounting reforms in Saudi Arabia's emerging market: impact of audit quality, board characteristics, and IFRS adoption on financial performance 引导沙特阿拉伯新兴市场的治理和会计改革:审计质量、董事会特征和采用国际财务报告准则对财务绩效的影响
IF 2.7
International Journal of Disclosure and Governance Pub Date : 2023-08-27 DOI: 10.1057/s41310-023-00193-5
Ines Kateb, I. Belgacem
{"title":"Navigating governance and accounting reforms in Saudi Arabia's emerging market: impact of audit quality, board characteristics, and IFRS adoption on financial performance","authors":"Ines Kateb, I. Belgacem","doi":"10.1057/s41310-023-00193-5","DOIUrl":"https://doi.org/10.1057/s41310-023-00193-5","url":null,"abstract":"","PeriodicalId":45050,"journal":{"name":"International Journal of Disclosure and Governance","volume":" ","pages":""},"PeriodicalIF":2.7,"publicationDate":"2023-08-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43238625","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 3
The determinants of eXtensible Business Reporting Language (XBRL) adoption: a cross-country study 可扩展商业报告语言（XBRL）采用的决定因素：一项跨国研究
IF 2.7
International Journal of Disclosure and Governance Pub Date : 2023-08-10 DOI: 10.1057/s41310-023-00192-6
W. Sassi, Hakim Ben Othman, K. Hussainey
{"title":"The determinants of eXtensible Business Reporting Language (XBRL) adoption: a cross-country study","authors":"W. Sassi, Hakim Ben Othman, K. Hussainey","doi":"10.1057/s41310-023-00192-6","DOIUrl":"https://doi.org/10.1057/s41310-023-00192-6","url":null,"abstract":"","PeriodicalId":45050,"journal":{"name":"International Journal of Disclosure and Governance","volume":" ","pages":""},"PeriodicalIF":2.7,"publicationDate":"2023-08-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45937602","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
How organizational board compositions lead to a higher job satisfaction: an empirical analysis of US and UK companies 组织董事会构成如何导致更高的工作满意度:对美国和英国公司的实证分析
IF 2.7
International Journal of Disclosure and Governance Pub Date : 2023-08-04 DOI: 10.1057/s41310-023-00191-7
Doaa A Aly, Muath Abdelqader, Tamer K. Darwish, Arshad Hasan, Anna Toporkiewicz
{"title":"How organizational board compositions lead to a higher job satisfaction: an empirical analysis of US and UK companies","authors":"Doaa A Aly, Muath Abdelqader, Tamer K. Darwish, Arshad Hasan, Anna Toporkiewicz","doi":"10.1057/s41310-023-00191-7","DOIUrl":"https://doi.org/10.1057/s41310-023-00191-7","url":null,"abstract":"","PeriodicalId":45050,"journal":{"name":"International Journal of Disclosure and Governance","volume":" ","pages":""},"PeriodicalIF":2.7,"publicationDate":"2023-08-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48221735","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Cybersecurity disclosure in the banking industry: a comparative study 银行业网络安全信息披露的比较研究
IF 2.7
International Journal of Disclosure and Governance Pub Date : 2023-07-07 DOI: 10.1057/s41310-023-00190-8
M. Firoozi, Sana Mohsni
{"title":"Cybersecurity disclosure in the banking industry: a comparative study","authors":"M. Firoozi, Sana Mohsni","doi":"10.1057/s41310-023-00190-8","DOIUrl":"https://doi.org/10.1057/s41310-023-00190-8","url":null,"abstract":"","PeriodicalId":45050,"journal":{"name":"International Journal of Disclosure and Governance","volume":" ","pages":""},"PeriodicalIF":2.7,"publicationDate":"2023-07-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45714569","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Does board gender diversity affect intellectual capital voluntary disclosure? Evidence from Tunisia 董事会性别多样性是否影响智力资本自愿披露?来自突尼斯的证据
IF 2.7
International Journal of Disclosure and Governance Pub Date : 2023-06-23 DOI: 10.1057/s41310-023-00189-1
Salma Loulou-Baklouti
{"title":"Does board gender diversity affect intellectual capital voluntary disclosure? Evidence from Tunisia","authors":"Salma Loulou-Baklouti","doi":"10.1057/s41310-023-00189-1","DOIUrl":"https://doi.org/10.1057/s41310-023-00189-1","url":null,"abstract":"","PeriodicalId":45050,"journal":{"name":"International Journal of Disclosure and Governance","volume":"1 1","pages":""},"PeriodicalIF":2.7,"publicationDate":"2023-06-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42709215","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
CEO compensation and market risk: moderating effect of board size and CEO duality in the Swiss context CEO薪酬与市场风险：瑞士背景下董事会规模和CEO二元性的调节效应
IF 2.7
International Journal of Disclosure and Governance Pub Date : 2023-06-16 DOI: 10.1057/s41310-023-00188-2
M. A. Eklund
{"title":"CEO compensation and market risk: moderating effect of board size and CEO duality in the Swiss context","authors":"M. A. Eklund","doi":"10.1057/s41310-023-00188-2","DOIUrl":"https://doi.org/10.1057/s41310-023-00188-2","url":null,"abstract":"","PeriodicalId":45050,"journal":{"name":"International Journal of Disclosure and Governance","volume":" ","pages":""},"PeriodicalIF":2.7,"publicationDate":"2023-06-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46515757","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
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