ASPECTS REGARDING CORPORATE MANDATORY AND VOLUNTARY DISCLOSURE

Adina Simona Popa · Peres Ion

32 citations0/0 files storedRePEc: Research Papers in Economics

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Auditing, Earnings Management, Governance Corporate Social Responsibility Reporting Financial Reporting and XBRL

Abstract

The paper highlights theoretical aspects regarding corporate mandatory and voluntary disclosure. Since financial and business reporting are important information sources for different stakeholders, especially for publicly traded companies, the business reporting is increasingly oriented to the need of different users. In order to make rational investment decisions, users of corporate annual and interim reports require an extensive range of information. The increasing needs of the users persuade different international bodies and researchers to investigate the improvements that can be done in business reporting. The results of those studies usually were different reporting models. Because voluntary dimension of corporate disclosure involve the manifestation of free choice of the firm and its managers, we have considered as necessary to achieve a theoretical analysis of the main costs and profits of the voluntary disclosure policy.

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References

1993The Effect of Firms' Financial Disclosure Strategies on Stock Prices 1993An Empirical Investigation of the Extent of Corporate Financial Disclosure in the Oil and Gas Industry 1995Improving the Corporate Disclosure Process 1998Private Voluntary Disclosure, Financial Intermediation and Market Efficiency 1990International Perceptions of Cost Constraints on Voluntary Information Disclosures: A Comparative Study of U.K. and U.S. Multinationals 1992The management of financial disclosure : theory and perspectives

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2017Corporate Disclosure, Materiality, and Integrated Report: An Event Study Analysis 2016Empirical evidence on disclosure and risk-taking of banks in Ghana

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