{"title":"自愿信息披露是否能改善企业绩效:来自巴基斯坦的证据","authors":"A. Ahmad, Charanleen Kaur, M. Khattak","doi":"10.51239/nrjss.v0i0.72","DOIUrl":null,"url":null,"abstract":"This study investigated the influence of voluntary disclosure (VD) and Corporate Governance (CG) on firm performance in the non-financial sector of Pakistan. The sample size consists of 300 firm-year observations of a non-financial sector of Pakistan for the year 2002 to 2016. The results indicate that several elements of VD and CG mechanisms are important for better firm performance. The Board of Independence and disclosure of product information show a positive and significant impact on Earning per share and Return on Asset (ROA). However, CEO duality has a significant but negative association with firm performance. While board size and disclosure of future strategy show no effect on firm performance.","PeriodicalId":286621,"journal":{"name":"NICE Research Journal","volume":"80 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2018-12-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"1","resultStr":"{\"title\":\"Does Voluntary Disclosure improve Firm Performance: Evidence from Pakistan\",\"authors\":\"A. Ahmad, Charanleen Kaur, M. Khattak\",\"doi\":\"10.51239/nrjss.v0i0.72\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"This study investigated the influence of voluntary disclosure (VD) and Corporate Governance (CG) on firm performance in the non-financial sector of Pakistan. The sample size consists of 300 firm-year observations of a non-financial sector of Pakistan for the year 2002 to 2016. The results indicate that several elements of VD and CG mechanisms are important for better firm performance. The Board of Independence and disclosure of product information show a positive and significant impact on Earning per share and Return on Asset (ROA). However, CEO duality has a significant but negative association with firm performance. While board size and disclosure of future strategy show no effect on firm performance.\",\"PeriodicalId\":286621,\"journal\":{\"name\":\"NICE Research Journal\",\"volume\":\"80 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2018-12-15\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"1\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"NICE Research Journal\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.51239/nrjss.v0i0.72\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"NICE Research Journal","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.51239/nrjss.v0i0.72","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
Does Voluntary Disclosure improve Firm Performance: Evidence from Pakistan
This study investigated the influence of voluntary disclosure (VD) and Corporate Governance (CG) on firm performance in the non-financial sector of Pakistan. The sample size consists of 300 firm-year observations of a non-financial sector of Pakistan for the year 2002 to 2016. The results indicate that several elements of VD and CG mechanisms are important for better firm performance. The Board of Independence and disclosure of product information show a positive and significant impact on Earning per share and Return on Asset (ROA). However, CEO duality has a significant but negative association with firm performance. While board size and disclosure of future strategy show no effect on firm performance.
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