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and disclosure violations</title> <meta name="description" content="Search results for: governance and disclosure violations"> <meta name="keywords" content="governance and disclosure violations"> <meta name="viewport" content="width=device-width, initial-scale=1, minimum-scale=1, maximum-scale=1, user-scalable=no"> <meta charset="utf-8"> <link href="https://cdn.waset.org/favicon.ico" type="image/x-icon" rel="shortcut icon"> <link href="https://cdn.waset.org/static/plugins/bootstrap-4.2.1/css/bootstrap.min.css" rel="stylesheet"> <link href="https://cdn.waset.org/static/plugins/fontawesome/css/all.min.css" rel="stylesheet"> <link href="https://cdn.waset.org/static/css/site.css?v=150220211555" rel="stylesheet"> </head> <body> <header> <div class="container"> <nav class="navbar navbar-expand-lg navbar-light"> <a class="navbar-brand" href="https://waset.org"> <img src="https://cdn.waset.org/static/images/wasetc.png" alt="Open Science Research Excellence" title="Open Science Research 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method="get" action="https://publications.waset.org/abstracts/search"> <div id="custom-search-input"> <div class="input-group"> <i class="fas fa-search"></i> <input type="text" class="search-query" name="q" placeholder="Author, Title, Abstract, Keywords" value="governance and disclosure violations"> <input type="submit" class="btn_search" value="Search"> </div> </div> </form> </div> </div> <div class="row mt-3"> <div class="col-sm-3"> <div class="card"> <div class="card-body"><strong>Commenced</strong> in January 2007</div> </div> </div> <div class="col-sm-3"> <div class="card"> <div class="card-body"><strong>Frequency:</strong> Monthly</div> </div> </div> <div class="col-sm-3"> <div class="card"> <div class="card-body"><strong>Edition:</strong> International</div> </div> </div> <div class="col-sm-3"> <div class="card"> <div class="card-body"><strong>Paper Count:</strong> 1461</div> </div> </div> </div> <h1 class="mt-3 mb-3 text-center" style="font-size:1.6rem;">Search results for: governance and disclosure violations</h1> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1461</span> Corporate Governance and Disclosure Quality: Taxonomy of Tunisian Listed Firms Using the Decision Tree Method Based Approach</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Wided%20Khiari">Wided Khiari</a>, <a href="https://publications.waset.org/abstracts/search?q=Adel%20Karaa"> Adel Karaa</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This study aims to establish a typology of Tunisian listed firms according to their corporate governance characteristics and disclosure quality. The paper uses disclosed scores to examine corporate governance practices of Tunisian listed firms. A content analysis of 46 Tunisian listed firms from 2001 to 2010 has been carried out and a disclosure index developed to determine the level of disclosure of the companies. The disclosure quality is appreciated through the quantity and also through the nature (type) of information disclosed. Applying the decision tree method, the obtained tree diagrams provide ways to know the characteristics of a particular firm regardless of its level of disclosure. Obtained results show that the characteristics of corporate governance to achieve good quality of disclosure are not unique for all firms. These structures are not necessarily all of the recommendations of best practices, but converge towards the best combination. Indeed, in practice, there are companies which have a good quality of disclosure, but are not well-governed. However, we hope that by improving their governance system their level of disclosure may be better. These findings show, in a general way, a convergence towards the standards of corporate governance with a few exceptions related to the specificity of Tunisian listed firms and show the need for the adoption of a code for each context. These findings shed the light on corporate governance features that enhance incentives for good disclosure. It allows identifying, for each firm and in any date, corporate governance determinants of disclosure quality. More specifically, and all being equal, obtained tree makes a rule of decision for the company to know the level of disclosure based on certain characteristics of the governance strategy adopted by the latter. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=corporate%20governance" title="corporate governance">corporate governance</a>, <a href="https://publications.waset.org/abstracts/search?q=disclosure" title=" disclosure"> disclosure</a>, <a href="https://publications.waset.org/abstracts/search?q=decision%20tree" title=" decision tree"> decision tree</a>, <a href="https://publications.waset.org/abstracts/search?q=economics" title=" economics"> economics</a> </p> <a href="https://publications.waset.org/abstracts/5738/corporate-governance-and-disclosure-quality-taxonomy-of-tunisian-listed-firms-using-the-decision-tree-method-based-approach" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/5738.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">335</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1460</span> Governance Disclosure Quality and Cooperative Performance in Malaysia</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Intan%20Waheedah%20Othman">Intan Waheedah Othman</a>, <a href="https://publications.waset.org/abstracts/search?q=Maslinawati%20Mohamad"> Maslinawati Mohamad</a>, <a href="https://publications.waset.org/abstracts/search?q=Azizah%20Abdullah"> Azizah Abdullah</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Few discussions were made on cooperative governance reforms despite the fact that cooperative movements operate and compete in an identical business environment as the private as well as the public corporations. Due to the scarcity of research examining the issue of governance among cooperatives, this paper is motivated to examine the extent of governance compliance and disclosure among cooperatives, hence the relationship between cooperative governance and its firm performance. Results from the study provide empirical evidence that disclosure on ownership structure and exercise of control rights was found to have significant negative relationship with cooperative firm performance. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=cooperative" title="cooperative">cooperative</a>, <a href="https://publications.waset.org/abstracts/search?q=governance" title=" governance"> governance</a>, <a href="https://publications.waset.org/abstracts/search?q=firm%20performance" title=" firm performance"> firm performance</a>, <a href="https://publications.waset.org/abstracts/search?q=Malaysia" title=" Malaysia"> Malaysia</a> </p> <a href="https://publications.waset.org/abstracts/5371/governance-disclosure-quality-and-cooperative-performance-in-malaysia" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/5371.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">541</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1459</span> The Relevance of Corporate Governance Disclosure in Spanish Public Universities</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Yolanda%20Ramirez">Yolanda Ramirez</a>, <a href="https://publications.waset.org/abstracts/search?q=Angel%20Tejada"> Angel Tejada</a>, <a href="https://publications.waset.org/abstracts/search?q=Agustin%20Baidez"> Agustin Baidez</a> </p> <p class="card-text"><strong>Abstract:</strong></p> There is currently a growing interest in the improvement of university governance and the disclosure of information on corporate governance processes as an essential part of the transparency and accountability of universities. This paper aims to know the importance given by Spanish university stakeholders to the disclosure of information about structure and mechanism of corporate governance. So as to meet this objective we propose a model for disclosing information on the main aspects of university governance in Spanish universities. This model will be validated using a questionnaire sent to members of the Social Councils of public universities in Spain. Our results show that Spanish university stakeholders attach great importance to the disclosure of specific information on aspects of corporate governance, which would result in improved transparency and accountability. According to the results of this study it may be concluded that the university stakeholders feel that it is relevant to publish information on corporate governance in the university accounting information model. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=corporate%20governance" title="corporate governance">corporate governance</a>, <a href="https://publications.waset.org/abstracts/search?q=transparency" title=" transparency"> transparency</a>, <a href="https://publications.waset.org/abstracts/search?q=accountability" title=" accountability"> accountability</a>, <a href="https://publications.waset.org/abstracts/search?q=universities" title=" universities"> universities</a>, <a href="https://publications.waset.org/abstracts/search?q=Spain" title=" Spain"> Spain</a> </p> <a href="https://publications.waset.org/abstracts/43956/the-relevance-of-corporate-governance-disclosure-in-spanish-public-universities" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/43956.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">311</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1458</span> Shari'ah Supervisory Board's Performance: The Influence to Quality of Disclosure in Islamic Banks</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Dian%20Andari">Dian Andari</a> </p> <p class="card-text"><strong>Abstract:</strong></p> In several decades, Islamic Banks (IBs) has proliferated internationally. To ensure IBs’ accountability to all stakeholders, a governance system is established. Similar to conventional banks (CBs), IBs create corporate governance system. In addition, IBs have Shari’ah Supervisory Board (SSB) as part of Shari’ah governance formed purposively to ensure IBs innovative operations comply to the Shari’ah. Thus, all boards in IBs must actively participate in good corporate as well as Shari’ah governance. The research will analyze SSB’s performance and quality of disclosure by observing 10 IBs annual report from 2011 to 2015 in Gulf countries. The content analysis will be done to see the relationship between SSB’s performance and quality of disclosure in the annual report. The analysis found that event all aspects of disclosure have been meet, financial disclosure still dominates the annual report. This can indicate that the SSB’s focus is on the interest of capital providers. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=Islamic%20banks" title="Islamic banks">Islamic banks</a>, <a href="https://publications.waset.org/abstracts/search?q=Shari%27ah%20supervisory%20board" title=" Shari'ah supervisory board"> Shari'ah supervisory board</a>, <a href="https://publications.waset.org/abstracts/search?q=accountability" title=" accountability"> accountability</a>, <a href="https://publications.waset.org/abstracts/search?q=quality%20of%20disclosure" title=" quality of disclosure"> quality of disclosure</a> </p> <a href="https://publications.waset.org/abstracts/73063/shariah-supervisory-boards-performance-the-influence-to-quality-of-disclosure-in-islamic-banks" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/73063.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">329</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1457</span> Accounting Legislation, Corporate Governance Codes and Disclosure in Jordan</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Ayman%20Haddad">Ayman Haddad</a>, <a href="https://publications.waset.org/abstracts/search?q=Wafaa%20Sbeiti"> Wafaa Sbeiti</a>, <a href="https://publications.waset.org/abstracts/search?q=Amr%20Qasem"> Amr Qasem</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The main aim of this paper is to provide an overview of the most influential economic changes and accounting legislation affecting financial reporting and disclosure practices in Jordan. It also provides an overview of disclosure studies conducted in Jordan covering the year(s) between 1986 and 2014. The economic changes in Jordan required conducting economic reform and revising/issuing new regulations and financial market reforms that led to an improvement in disclosure practices. The issuance of Temporary Securities Law and its Directives of Disclosure in 1997, which came into effect in 1998, is considered as the turning point in the improvement of disclosure practice in Jordan. Based on a review of prior disclosure studies, we conclude that disclosure practices have improved overtime. We also observe that that firm size as a factor has always affected the level of disclosure in Jordan and followed by external auditing while liquidity was found to have the least effect. The paper also addresses the disclosure items required in Corporate Governance Codes that exist for listed shareholding companies, banks, and insurance companies. Finally, the paper discusses the quality of accounting education in Jordan since prior studies noted its impact on accounting practice. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=accounting%20legislation" title="accounting legislation">accounting legislation</a>, <a href="https://publications.waset.org/abstracts/search?q=corporate%20governance" title=" corporate governance"> corporate governance</a>, <a href="https://publications.waset.org/abstracts/search?q=disclosure%20practice" title=" disclosure practice"> disclosure practice</a>, <a href="https://publications.waset.org/abstracts/search?q=Jordan" title=" Jordan"> Jordan</a> </p> <a href="https://publications.waset.org/abstracts/47934/accounting-legislation-corporate-governance-codes-and-disclosure-in-jordan" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/47934.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">361</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1456</span> Capital Market Reaction to Governance and Disclosure Violations: Evidence from the Saudi Arabian Capital Market</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Nasser%20Alsadoun">Nasser Alsadoun</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Today's companies in Saudi Arabian capital market must comply with strict criteria and adhere to rigid corporate governance rules and continuous disclosure requirements. Unlike other regulators in the region, decision makers of the Capital Market Authority (hereafter CMA) of Saudi Arabia believes that the announcements of economic sanctions and penalties for non-compliance firms will foster more effective regulatory compliance and hence improve the quality of financial reporting. An implied argument put forward by the opponents, however, states that such penalties are unnecessary and stated to be onerous for non-compliance firms. Over that last years, the CMA has publicly announced several economic fines levied on some listed companies for their failing to comply with corporate governance and continuous disclosure regulation clauses, with the amount of fine levied ranges between 50,000 SR to 100,000 SR for each failing. Economic theory suggests that rational investors make decisions based on a cost-benefit principal. The regulatory intervention made by CMA on the announcement of economic sanctions has been costly to the society (economy) hoping that it improves the transparency of financial statements. It is argued, therefore, that threat of regulators and economic sanctions will provide incentives for firms’ managers to report more relevant and reliable accounting information, and the benefit of such announcements is likely to be reflected in the context of the quality of the financial reports. Yet, the economic consequences of the revealed fines announcement for non-compliance firms in Saudi Arabian market have not been examined. Thus, this study attempts to empirically examine whether market participants are pricing the supposed benefits of rigid governance and disclosure rules in the Saudi market. The study employs an event study methodology to assess the impact of CMA economic sanctions announcements on the market price of non-compliance firms. The study also estimates and examines bid–ask spread behavior of violated firms around the CMA announcements. The findings indicate that the CMA fines announcements for failing to comply with governance and disclosure rules do not appear to play any significant role in securities pricing. In addition, tests of bid-ask behavior does not indicate any significant increases in information asymmetry surrounding these announcements. While the CMA has developed many goals to increase the awareness of listed companies with the best governance and disclosure practices, it seems they have to develop more goals to improve market efficiency and increase investors and public awareness. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=governance%20and%20disclosure%20violations" title="governance and disclosure violations">governance and disclosure violations</a>, <a href="https://publications.waset.org/abstracts/search?q=financial%20reporting%20quality" title=" financial reporting quality"> financial reporting quality</a>, <a href="https://publications.waset.org/abstracts/search?q=regulatory%20intervention" title=" regulatory intervention"> regulatory intervention</a>, <a href="https://publications.waset.org/abstracts/search?q=market%20efficiency" title=" market efficiency"> market efficiency</a> </p> <a href="https://publications.waset.org/abstracts/36444/capital-market-reaction-to-governance-and-disclosure-violations-evidence-from-the-saudi-arabian-capital-market" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/36444.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">305</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1455</span> The Impact of other Comprehensive Income Disclosure and Corporate Governance on Earnings Management and Firm Performance</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Yan%20Wang">Yan Wang</a>, <a href="https://publications.waset.org/abstracts/search?q=Yuan%20George%20Shan"> Yuan George Shan</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This study examines whether earnings management reduces firm performance and how other comprehensive income (OCI) disclosure and strong corporate governance restrain earnings management. Using a data set comprising 6,260 firm-year observations from listed companies on the Shanghai and Shenzhen Stock Exchanges during 2009–2015, the results indicate that OCI disclosure generally improves firm performance, but earnings management lowers firm performance. The study also finds that OCI disclosure and corporate governance are complementary in restraining earnings manipulation and promote firm performance. The implications of the findings are relevant policy-makers and regulators in assisting them evaluate the consequences of convergence of Chinese Accounting Standards with the International Financial Reporting Standards. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=other%20comprehensive%20income" title="other comprehensive income">other comprehensive income</a>, <a href="https://publications.waset.org/abstracts/search?q=corporate%20governance" title=" corporate governance"> corporate governance</a>, <a href="https://publications.waset.org/abstracts/search?q=earnings%20management" title=" earnings management"> earnings management</a>, <a href="https://publications.waset.org/abstracts/search?q=firm%20performance" title=" firm performance"> firm performance</a>, <a href="https://publications.waset.org/abstracts/search?q=China" title=" China"> China</a> </p> <a href="https://publications.waset.org/abstracts/106120/the-impact-of-other-comprehensive-income-disclosure-and-corporate-governance-on-earnings-management-and-firm-performance" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/106120.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">231</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1454</span> The Effect of Environmental, Social, and Governance (ESG) Disclosure on Firms’ Credit Rating and Capital Structure</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Heba%20Abdelmotaal">Heba Abdelmotaal</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This paper explores the impact of the extent of a company's environmental, social, and governance (ESG) disclosure on credit rating and capital structure. The analysis is based on a sample of 202 firms from the 350 FTSE firms over the period of 2008-2013. ESG disclosure score is measured using Proprietary Bloomberg score based on the extent of a company's Environmental, Social, and Governance (ESG) disclosure. The credit rating is measured by The QuiScore, which is a measure of the likelihood that a company will become bankrupt in the twelve months following the date of calculation. The Capital Structure is measured by long term debt ratio. Two hypotheses are test using panel data regression. The results suggested that the higher degree of ESG disclosure leads to better credit rating. There is significant negative relationship between ESG disclosure and the long term debit percentage. The paper includes implications for the transparency which is resulting of the ESG disclosure could support the Monitoring Function. The monitoring role of disclosure is the increasing in the transparency of the credit rating agencies, also it could affect on managers’ actions. This study provides empirical evidence on the material of ESG disclosure on credit ratings changes and the firms’ capital decision making. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=capital%20structure" title="capital structure">capital structure</a>, <a href="https://publications.waset.org/abstracts/search?q=credit%20rating%20agencies" title=" credit rating agencies"> credit rating agencies</a>, <a href="https://publications.waset.org/abstracts/search?q=ESG%0D%0Adisclosure" title=" ESG disclosure"> ESG disclosure</a>, <a href="https://publications.waset.org/abstracts/search?q=panel%20data%20regression" title=" panel data regression "> panel data regression </a> </p> <a href="https://publications.waset.org/abstracts/33649/the-effect-of-environmental-social-and-governance-esg-disclosure-on-firms-credit-rating-and-capital-structure" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/33649.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">360</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1453</span> The Relationship between Corporate Governance and Intellectual Capital Disclosure: Malaysian Evidence</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Rabiaal%20Adawiyah%20Shazali">Rabiaal Adawiyah Shazali</a>, <a href="https://publications.waset.org/abstracts/search?q=Corina%20Joseph"> Corina Joseph</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The disclosure of Intellectual Capital (IC) information is getting more vital in today’s era of a knowledge-based economy. Companies are advised by accounting bodies to enhance IC disclosure which complements the conventional financial disclosures. There are no accounting standards for Intellectual Capital Disclosure (ICD), therefore the disclosure is entirely voluntary. Hence, this study aims to investigate the extent of ICD and to examine the relationship between corporate governance and ICD in Malaysia. This study employed content analysis of 100 annual reports by the top 100 public listed companies in Malaysia during 2012. The uniqueness of this study lies on its underpinning theory used where it applies the institutional isomorphism theory to support the effect of the attributes of corporate governance towards ICD. In order to achieve the stated objective, multiple regression analysis were employed to conduct this study. From the descriptive statistics, it was concluded that public listed companies in Malaysia have increased their awareness towards the importance of ICD. Furthermore, results from the multiple regression analysis confirmed that corporate governance affects the company’s ICD where the frequency of audit committee meetings and the board size has positively influenced the level of ICD in companies. Findings from this study would provide an incentive for companies in Malaysia to enhance the disclosure of IC. In addition, this study would assist Bursa Malaysia and other regulatory bodies to come up with a proper guideline for the disclosure of IC. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=annual%20report" title="annual report">annual report</a>, <a href="https://publications.waset.org/abstracts/search?q=content%20analysis" title=" content analysis"> content analysis</a>, <a href="https://publications.waset.org/abstracts/search?q=corporate%20governance" title=" corporate governance"> corporate governance</a>, <a href="https://publications.waset.org/abstracts/search?q=intellectual%20capital%20disclosure" title=" intellectual capital disclosure"> intellectual capital disclosure</a> </p> <a href="https://publications.waset.org/abstracts/70158/the-relationship-between-corporate-governance-and-intellectual-capital-disclosure-malaysian-evidence" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/70158.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">215</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1452</span> Spanish University Governance Reporting</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Agustin%20Baidez">Agustin Baidez</a>, <a href="https://publications.waset.org/abstracts/search?q=Yolanda%20Ramirez"> Yolanda Ramirez</a> </p> <p class="card-text"><strong>Abstract:</strong></p> There is currently a growing interest in the improvement of university governance and the disclosure of information on governance processes as an essential part of the transparency and accountability of universities. This paper aims to examine the extent and quality of voluntary corporate governance disclosure by public Spanish universities on their websites in relation to information need of stakeholders. The results of this study show that Spanish university stakeholders attach great importance to the disclosure of specific information on aspects of corporate governance. However, the quality of disclosed information on university governance in public Spanish universities websites is in the middle level. In order to satisfy the information needs of university stakeholders, Spanish universities can be recommended to focus on reporting higher quality information on university autonomy in financing, autonomy in management, autonomy regarding student selection and assessment, degree of consanguinity of executive directors, report on assigned public funding based on results, and management reports. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=university" title="university">university</a>, <a href="https://publications.waset.org/abstracts/search?q=governance" title=" governance"> governance</a>, <a href="https://publications.waset.org/abstracts/search?q=transparency" title=" transparency"> transparency</a>, <a href="https://publications.waset.org/abstracts/search?q=stakeholders" title=" stakeholders"> stakeholders</a> </p> <a href="https://publications.waset.org/abstracts/182203/spanish-university-governance-reporting" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/182203.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">57</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1451</span> Corporate Societal Disclosure and Corporate Governance: A By-Contextual Analysis</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Zineb%20Meniaoui">Zineb Meniaoui</a>, <a href="https://publications.waset.org/abstracts/search?q=Fatma%20Zehri"> Fatma Zehri</a>, <a href="https://publications.waset.org/abstracts/search?q=Kamoussi%20Halioui"> Kamoussi Halioui</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The amplified awareness of companies towards the social and environmental concerns has nowadays become a challenge for firms around the globe. Our study investigates the effects of corporate governance mechanisms on voluntarily social and environmental information disclosure in Canada and France. The study use the content analysis approach, applied on a total of 245 year-observation for the Canadian sample and 245 year-observation for the French sample from 2005 to 2011. Our results show a significant correlation between the board's independence, Corporate Social Responsibility (CSR) committee and expertise as well as the audit quality along with the extent of the social and environmental disclosure. The French firms are found disclosing more societal information than Canadian firms, which might be due to the stakeholders' pressure put on French companies to disclose such societal information. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=Canada" title="Canada">Canada</a>, <a href="https://publications.waset.org/abstracts/search?q=corporate%20governance" title=" corporate governance"> corporate governance</a>, <a href="https://publications.waset.org/abstracts/search?q=disclosure%20determinants" title=" disclosure determinants "> disclosure determinants </a>, <a href="https://publications.waset.org/abstracts/search?q=France" title=" France"> France</a>, <a href="https://publications.waset.org/abstracts/search?q=social%20and%20environmental%20disclosure" title=" social and environmental disclosure"> social and environmental disclosure</a> </p> <a href="https://publications.waset.org/abstracts/33141/corporate-societal-disclosure-and-corporate-governance-a-by-contextual-analysis" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/33141.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">353</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1450</span> Board Characteristics, Audit Committee Characteristics, and the Level of Bahraini Corporate Compliance with Mandatory IFRS Disclosure Requirements</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Omar%20Juhmani">Omar Juhmani </a> </p> <p class="card-text"><strong>Abstract:</strong></p> This paper examines the relation between internal corporate governance and the level of corporate compliance with mandatory IFRS disclosure requirements. The internal corporate governance is measured by board and audit committee characteristics. Using data from Bahrain Stock Exchange, the results show that board independence is positively and significantly associated with level of compliance with IFRS disclosure requirements. This suggests that internal corporate governance mechanisms are effective in the financial reporting practices by increasing the level of compliance with IFRS disclosures. Also, the results of the regression analyses indicate that two of the control variables; company size and audit firm size are significantly positively associated with the level of corporate compliance with mandatory IFRS disclosure requirements in Bahrain. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=Bahrain" title="Bahrain">Bahrain</a>, <a href="https://publications.waset.org/abstracts/search?q=board%20and%20audit%20committee%20characteristics" title=" board and audit committee characteristics"> board and audit committee characteristics</a>, <a href="https://publications.waset.org/abstracts/search?q=compliance" title=" compliance"> compliance</a>, <a href="https://publications.waset.org/abstracts/search?q=disclosure" title=" disclosure"> disclosure</a>, <a href="https://publications.waset.org/abstracts/search?q=IFRS" title=" IFRS"> IFRS</a> </p> <a href="https://publications.waset.org/abstracts/25741/board-characteristics-audit-committee-characteristics-and-the-level-of-bahraini-corporate-compliance-with-mandatory-ifrs-disclosure-requirements" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/25741.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">421</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1449</span> How Markets React to Corporate Disclosure: An Analysis Using a SEM Model</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Helena%20Susana%20Afonso%20Alves">Helena Susana Afonso Alves</a>, <a href="https://publications.waset.org/abstracts/search?q=Nat%C3%A1lia%20Maria%20Rafael%20Canadas"> Natália Maria Rafael Canadas</a>, <a href="https://publications.waset.org/abstracts/search?q=Ana%20Maria%20Rodrigues"> Ana Maria Rodrigues</a> </p> <p class="card-text"><strong>Abstract:</strong></p> We examined the impact of governance rules on information asymmetry, using the turnover ratio and the bid-ask spread as proxies for the information asymmetry. We used a SEM model and analyzed the indirect relations through the voluntary disclosure of information and the organizational performance. We built a voluntary disclosure index based on the information firms provided in their annual reports and divided the governance characteristics in two constructs: directors’ and supervisors’ structures and ownership structure. We concluded that the ownership structure exerts a direct influence on share price and share liquidity, Otherwise, the directors’ and supervisors’ structures exert an indirect influence, through the organizational performance and the voluntary disclosure of information. The results also show that for firms with high levels of disclosure the bid-ask spread is lower. However, in firms with a high ownership concentration investors tend to increase the bid-ask spreads and trade less, which, in this case, reduces the liquidity of the stock. The failure to find the relationship between voluntary disclosure of information and the turnover ratio shows us that the liquidity of shares is more related to the greater or lesser concentration of shareholders, with the performance of their companies than with the access to information. Moreover, it is clear that the role that information disclosure plays is mainly at the level of price formation. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=corporate%20governance" title="corporate governance">corporate governance</a>, <a href="https://publications.waset.org/abstracts/search?q=information%20asymmetry" title=" information asymmetry"> information asymmetry</a>, <a href="https://publications.waset.org/abstracts/search?q=voluntary%20disclosure" title=" voluntary disclosure"> voluntary disclosure</a>, <a href="https://publications.waset.org/abstracts/search?q=structural%20equation%20modelling" title=" structural equation modelling"> structural equation modelling</a>, <a href="https://publications.waset.org/abstracts/search?q=SEM" title=" SEM"> SEM</a> </p> <a href="https://publications.waset.org/abstracts/21255/how-markets-react-to-corporate-disclosure-an-analysis-using-a-sem-model" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/21255.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">516</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1448</span> Mediating and Moderating Function of Corporate Governance on Firm Tax Planning and Firm Tax Disclosure Relationship</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Mahfoudh%20Hussein%20Mgammal">Mahfoudh Hussein Mgammal </a> </p> <p class="card-text"><strong>Abstract:</strong></p> The purpose of this paper is to investigate the moderating and mediating effect of corporate governance mechanisms proxy on the relationship of tax planning measured by effective tax rate components and tax disclosure. This paper tested the hypotheses by a 3-step hierarchical regression with 2010 to 2012 Malaysian-listed nonfinancial firms. We found companies positively value tax-planning activities. This indicates that tax planning is seen as a source of companies' wealth creation as the results show that there is an association between the tax disclosure and the extent of tax planning, and this relationship is highly significant. Examination of the implications of corporate governance mechanisms on the tax disclosure-tax planning association showed the lack of a significant coefficient related to any of the interactive variables. This makes it hard to understand the nature of the association. Finally, we further study the sensitivity of the results, the outcomes were also examined for the robustness and strength of the model specification utilizing OLS-effect estimators and the absence of tax planning related factors (GRTH, LEVE, and CAPNT). The findings of these tests display there is no effect on the tax planning-tax disclosure association. The outcomes of the annual regressions test show that the panel regressions results differ over time because there is a time difference impact on the associations, and the different models are not completely proportionate as a whole. Moreover, our paper lends some support to recent theory on the importance of taxes to corporate governance by demonstrating how the agency costs of tax planning allow certain shareholders to benefit from firm activities at the expense of others. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=tax%20disclosure" title="tax disclosure">tax disclosure</a>, <a href="https://publications.waset.org/abstracts/search?q=tax%20planning" title=" tax planning"> tax planning</a>, <a href="https://publications.waset.org/abstracts/search?q=corporate%20governance" title=" corporate governance"> corporate governance</a>, <a href="https://publications.waset.org/abstracts/search?q=effective%20tax%20rate" title=" effective tax rate"> effective tax rate</a> </p> <a href="https://publications.waset.org/abstracts/114371/mediating-and-moderating-function-of-corporate-governance-on-firm-tax-planning-and-firm-tax-disclosure-relationship" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/114371.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">151</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1447</span> Effect of Sustainability Accounting Disclosure on Financial Performance of Listed Brewery Firms in Nigeria</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Patricia%20Chinyere%20Oranefo">Patricia Chinyere Oranefo</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This study examined the effect of sustainability accounting disclosure on financial performance of listed Brewery firms in Nigeria. The dearth of empirical evidence and literature on “governance disclosure” as one of the explanatory variables of sustainability accounting reporting were the major motivation for this study. The main objective was to ascertain the effect of sustainability accounting disclosure on financial performance of listed Brewery firms in Nigeria. An ex–post facto research design approach was adopted for the study. The population of this study comprises of five (5) Brewery firms quoted on the floor of the Nigeria exchange group (NSX) and the sample size of four (4) listed firms was drawn using purposive sampling method. Secondary data were carefully sourced from the financial statement/annual reports and sustainability reports from 2012 to 2021 of the Brewery firms quoted on the Nigeria exchange group (NSX). Panel regression analysis by aid of E-views 10.0 software was used to test for statistical significance of the effect of sustainability accounting disclosure on financial performance of listed Brewery firms in Nigeria. The results showed that economic sustainability disclosure indexes do not significantly affect return on asset of listed Brewery firms in Nigeria. The findings further revealed that environmental sustainability disclosure indexes do not significantly affect return on equity of listed Brewery firms in Nigeria. More so, results showed that Social Sustainability disclosure indexes significantly affect Net Profit Margin of listed Brewery firms in Nigeria. Finally, the result established also that governance sustainability disclosure indexes do not significantly affect Earnings per share of listed Brewery firms in Nigeria. Consequent upon the findings, this study recommended among others; that managers of Brewers in Nigeria should improve and sustain full disclosure practices on economic, environmental, social and governance disclosures following the guidelines of the Global Reporting Index (GRI) as they are capable of exerting significant effect on financial performance of firms in Nigeria. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=sustainability" title="sustainability">sustainability</a>, <a href="https://publications.waset.org/abstracts/search?q=accounting" title=" accounting"> accounting</a>, <a href="https://publications.waset.org/abstracts/search?q=disclosure" title=" disclosure"> disclosure</a>, <a href="https://publications.waset.org/abstracts/search?q=financial%20performance" title=" financial performance"> financial performance</a> </p> <a href="https://publications.waset.org/abstracts/179053/effect-of-sustainability-accounting-disclosure-on-financial-performance-of-listed-brewery-firms-in-nigeria" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/179053.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">59</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1446</span> Good Governance in Perspective: An Example of Transition from Corruption towards Integrity within a Developing Country (Pakistan)</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Saifullah%20Khalid">Saifullah Khalid</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Governance and good governance are among the main topics in international discussions about the success factors for social and economic development. The image of developing countries as for example Pakistan in this respect is bad (in TI Corruption Index nr. among countries). Additionally, the police are among the sectors and organizations which are seen as most corrupt in many countries. However, in case of Pakistan there seem to be exceptions to the rule, and improvement can be brought in specific police departments. This paper represents the findings of Islamabad traffic police (ITP). In Pakistan, the police, in general, have been stigmatized for being the most corrupt department in the country. However, the few recent examples of Motorway police and its replicated model of Islamabad traffic police changed the perception about police and policing. These police forces have shown that Policing in Pakistan can be changed for better. In this paper, the research question that is addressed is: How corrupt are (traffic) police forces in Pakistan and what factors influence corruption within that police force? And What lessons can be learned from that to improve police integrity? Both qualitative and quantitative tools are utilized for data collection. The overall picture of the factors is not so easy to interpret and summarise. Nevertheless paying a better salary does not seem to limit integrity violations, neither does recruitment and selection and leadership, while supervision and control, training and stimulating the positive and limiting the negative elements of culture appear to be important in curbing (sometimes specific) integrity violations in the context of Pakistani police forces. The study also leads to a number of suggestions for curbing corruption and other integrity violations in the Pakistan police. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=corruption%20control" title="corruption control">corruption control</a>, <a href="https://publications.waset.org/abstracts/search?q=governance" title=" governance"> governance</a>, <a href="https://publications.waset.org/abstracts/search?q=integrity%20violations" title=" integrity violations"> integrity violations</a>, <a href="https://publications.waset.org/abstracts/search?q=Islamabad%20traffic%20police" title=" Islamabad traffic police"> Islamabad traffic police</a>, <a href="https://publications.waset.org/abstracts/search?q=Pakistan" title=" Pakistan"> Pakistan</a> </p> <a href="https://publications.waset.org/abstracts/64181/good-governance-in-perspective-an-example-of-transition-from-corruption-towards-integrity-within-a-developing-country-pakistan" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/64181.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">216</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1445</span> Impact of Sustainability Reporting on the Financial Performance of Deposit Money Banks: Pre-Post Analysis of Integrating Environmental, Social, and Governance Disclosure into Corporate Annual Reports</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=A.%20O.%20Talabi">A. O. Talabi</a>, <a href="https://publications.waset.org/abstracts/search?q=F.%20M.%20Taib"> F. M. Taib</a>, <a href="https://publications.waset.org/abstracts/search?q=D.%20J.%20Jalaludin"> D. J. Jalaludin</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The influence of sustainability reporting on Deposit Money Banks (DMBs)' financial performance both before and after mandated environmental, social, and governance (ESG) disclosure is examined in this article. Using a sample size of the top six strategically important listed banks in Nigeria, the study employed the paired sample t-test to assess the pre-mandatory ESG period (2009-2015) and the post-mandatory ESG period (2016-2022). According to the findings, there was no discernible difference between the performance of DMBs in Nigeria before and after the requirement for ESG disclosure. In the pre-mandatory requirement time, sustainability reporting is a major predictor of financial metrics, but in the post-mandatory requirement period, there was no discernible change in financial performance. Market authorities ought to have unrestricted authority to impose severe fines for noncompliance and bring legal action against corporations that fail to disclose ESG. This work contributes to the literature on ESG disclosure and financial performance by considering two different periods. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=financial" title="financial">financial</a>, <a href="https://publications.waset.org/abstracts/search?q=performance" title=" performance"> performance</a>, <a href="https://publications.waset.org/abstracts/search?q=sustainability" title=" sustainability"> sustainability</a>, <a href="https://publications.waset.org/abstracts/search?q=reporting" title=" reporting"> reporting</a> </p> <a href="https://publications.waset.org/abstracts/159508/impact-of-sustainability-reporting-on-the-financial-performance-of-deposit-money-banks-pre-post-analysis-of-integrating-environmental-social-and-governance-disclosure-into-corporate-annual-reports" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/159508.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">139</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1444</span> Legal Disputes of Disclosure and Transparency under Kuwaiti Capital Market Authority Law</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Mohammad%20A.%20R.%20S.%20Almutairi">Mohammad A. R. S. Almutairi</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This study will provide the introduction that constitutes the problem cornerstone of legal disputes of disclosure and transparency under Kuwaiti Capital market authority Law No. 7 of 2010. It also will discuss the reasons for the emergence of corporate governance and its purposes in the Capital Market Authority Law in Kuwait. In addition, it will show the legal disputes resulting from the unclear concept of disclosure and interest and will discuss the main reasons in support of the possible solution. In addition, this study will argue why the Capital Market Authority Law in Kuwait needs a clear concept and a straight structure of disclosure under section 100. This study will demonstrate why a clear disclosure is led to a better application of the law. This study will demonstrate the fairness in applying the law regarding the punishment against individual, companies and securities market. Furthermore, it will discuss added confidence between investors and the stock market with a clear concept under section 100. Finally, it will summarize arises problem and possible solution. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=corporate%20governors" title="corporate governors">corporate governors</a>, <a href="https://publications.waset.org/abstracts/search?q=disclosure" title=" disclosure"> disclosure</a>, <a href="https://publications.waset.org/abstracts/search?q=transparency" title=" transparency"> transparency</a>, <a href="https://publications.waset.org/abstracts/search?q=fairness" title=" fairness"> fairness</a> </p> <a href="https://publications.waset.org/abstracts/107371/legal-disputes-of-disclosure-and-transparency-under-kuwaiti-capital-market-authority-law" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/107371.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">139</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1443</span> The Effectiveness of Banks’ Web Sites: A Study of Turkish Banking Sector</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Raif%20Parlakkaya">Raif Parlakkaya</a>, <a href="https://publications.waset.org/abstracts/search?q=Huseyin%20Cetin"> Huseyin Cetin</a>, <a href="https://publications.waset.org/abstracts/search?q=Duygu%20Irdiren"> Duygu Irdiren</a> </p> <p class="card-text"><strong>Abstract:</strong></p> By the development of World Wide Web, the usage rate of Internet has rapidly grown globally; and provided a basis for the emergence of electronic business. As well as other sectors, the banking sector has adopted the use of internet with the developments in information and communication technologies. Due to the public disclosure and transparency principle of Corporate Governance, the importance of information disclosure of banks on their web sites has increased significantly. For the purpose of this study, a Bank Disclosure Attribute Index (BDAI) in Turkey has been constructed through classifying the information disclosure on banks’ web sites into general, financial, investors and corporate governance attributes. All 47 banks in Turkish Banking System have been evaluated according to the index with the aim of providing a comparison between banks. By Chi Square Test, Pearson Correlation, T-Test, and ANOVA statistical tools, it has been concluded that the majority of banks in Turkey have shared information on their web sites adequately with respect to their total index score. Although there is a positive correlation between various types of information on banks’ web sites, there is no uniformity among them. Also, no significant difference between various types of information disclosure and bank types has been observed. Compared with the total index score averages of the five largest banks in Turkey, there are some banks that need to improve the content of their web sites. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=internet%20banking" title="internet banking">internet banking</a>, <a href="https://publications.waset.org/abstracts/search?q=websites%20evaluation" title=" websites evaluation"> websites evaluation</a>, <a href="https://publications.waset.org/abstracts/search?q=customer%20adoption" title=" customer adoption"> customer adoption</a>, <a href="https://publications.waset.org/abstracts/search?q=Turkey" title=" Turkey"> Turkey</a> </p> <a href="https://publications.waset.org/abstracts/51139/the-effectiveness-of-banks-web-sites-a-study-of-turkish-banking-sector" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/51139.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">398</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1442</span> Corporate Governance and Disclosure Practices of Listed Companies in the ASEAN: A Conceptual Overview</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Chen%20Shuwen">Chen Shuwen</a>, <a href="https://publications.waset.org/abstracts/search?q=Nunthapin%20Chantachaimongkol"> Nunthapin Chantachaimongkol</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Since the world has moved into a transitional period, known as globalization; the business environment is now more complicated than ever before. Corporate information has become a matter of great importance for stakeholders, in order to understand the current situation. As a result of this, the concept of corporate governance has been broadly introduced to manage and control the affairs of corporations while businesses are required to disclose both financial and non-financial information to public via various communication channels such as the annual report, the financial report, the company’s website, etc. However, currently there are several other issues related to asymmetric information such as moral hazard or adverse selection that still occur intensively in workplaces. To prevent such problems in the business, it is required to have an understanding of what factors strengthen their transparency, accountability, fairness, and responsibility. Under aforementioned arguments, this paper aims to propose a conceptual framework that enables an investigation on how corporate governance mechanism influences disclosure efficiency of listed companies in the Association of Southeast Asia Nations (ASEAN) and the factors that should be considered for further development of good behaviors, particularly in regards to voluntary disclosure practices. To achieve its purpose, extensive reviews of literature are applied as a research methodology. It is divided into three main steps. Firstly, the theories involved with both corporate governance and disclosure practices such as agency theory, contract theory, signaling theory, moral hazard theory, and information asymmetry theory are examined to provide theoretical backgrounds. Secondly, the relevant literatures based on multi- perspectives of corporate governance, its attributions and their roles on business processes, the influences of corporate governance mechanisms on business performance, and the factors determining corporate governance characteristics as well as capability are reviewed to outline the parameters that should be included in the proposed model. Thirdly, the well-known regulatory document OECD principles and previous empirical studies on the corporate disclosure procedures are evaluated to identify the similarities and differentiations with the disclosure patterns in the ASEAN. Following the processes and consequences of the literature review, abundant factors and variables are found. Further to the methodology, additional critical factors that also have an impact on the disclosure behaviors are addressed in two groups. In the first group, the factors which are linked to the national characteristics - the quality of national code, legal origin, culture, the level of economic development, and so forth. Whereas in the second group, the discoveries which refer to the firm’s characteristics - ownership concentration, ownership’s rights, controlling group, and so on. However, because of research limitations, only some literature are chosen and summarized to form part of the conceptual framework that explores the relationship between corporate governance and the disclosure practices of listed companies in ASEAN. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=corporate%20governance" title="corporate governance">corporate governance</a>, <a href="https://publications.waset.org/abstracts/search?q=disclosure%20practice" title=" disclosure practice"> disclosure practice</a>, <a href="https://publications.waset.org/abstracts/search?q=ASEAN" title=" ASEAN"> ASEAN</a>, <a href="https://publications.waset.org/abstracts/search?q=listed%20company" title=" listed company"> listed company</a> </p> <a href="https://publications.waset.org/abstracts/45480/corporate-governance-and-disclosure-practices-of-listed-companies-in-the-asean-a-conceptual-overview" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/45480.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">192</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1441</span> Self-Disclosure and Suicide</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Netta%20Horesh%20Reinman">Netta Horesh Reinman</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The inability to communicate feelings and thoughts to people close to oneself may be an important risk factor for suicidal behavior. This inability has been operationalized in the concept of “self-disclosure.” The purpose of this paper was to evaluate the correlation of self-disclosure with suicidal behavior in adolescents. Eighty consecutive admissions to an adolescent psychiatric inpatient unit were evaluated. Thirty-four were suicide attempters, 18 were suicidal ideators, and 18 were non-suicidal. Assessment measures included the Child Suicide Potential Scale, the Suicide Intent Scale, the Suicide Ideation Scale, and the Self-Disclosure Scale. The results show that low self-disclosure levels are associated with suicidal thinking, suicide attempts and suicidal attitudes. Thus, low self-disclosure may well be a risk factor worthy of further evaluation in the attempt to understand adolescent suicidal behavior. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=self%20disclosure" title="self disclosure">self disclosure</a>, <a href="https://publications.waset.org/abstracts/search?q=suicide" title=" suicide"> suicide</a>, <a href="https://publications.waset.org/abstracts/search?q=adolescents" title=" adolescents"> adolescents</a>, <a href="https://publications.waset.org/abstracts/search?q=treatment" title=" treatment"> treatment</a> </p> <a href="https://publications.waset.org/abstracts/151167/self-disclosure-and-suicide" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/151167.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">122</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1440</span> Evaluation of Environmental, Social, and Governance Factors by U.S. Tolling Authorities in Bond Issuance Disclosures</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Nicolas%20D.%20Norboge">Nicolas D. Norboge</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Purchasers of municipal bonds in primary and secondary markets are increasingly expecting issuers to disclose environmental, social, and governance factors (ESG) inissuance and continuing disclosure documents. U.S. tolling authorities are slowly catching up with other transportation sectors, such as public transit, in integrating ESG factors into their bond disclosure documents. A systematic mixed-methods evaluation of publicly available bond disclosure documents from 2010-2022 suggest that only a small number of U.S. tolling authorities disclosedall ESG factors; however, the pace has accelerated significantly from 2020-2022. Because many tolling authorities have a direct financial stake in the growth of passenger vehicle miles traveled on their toll facilities, and in turn the burning of more climate-warming fossil fuels, one crucial questionthat remains is how bond purchasers will view increasedESG transparency. Recent moves by large institutional investors, credit rating agencies, and regulators suggestan expectation of ESG disclosure is a trend likely to endure. This researchsuggests tolling authorities will need to proactively consider these emerging trends and carefully adapt their disclosure practiceswhere possible. Building on these findings, this research also provides a basic sketch framework for how issuers can responsibly position themselves within the changing global municipal debt marketplace. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=debt%20policy" title="debt policy">debt policy</a>, <a href="https://publications.waset.org/abstracts/search?q=ESG" title=" ESG"> ESG</a>, <a href="https://publications.waset.org/abstracts/search?q=municipal%20bonds" title=" municipal bonds"> municipal bonds</a>, <a href="https://publications.waset.org/abstracts/search?q=public-private%20partnerships" title=" public-private partnerships"> public-private partnerships</a>, <a href="https://publications.waset.org/abstracts/search?q=public%20tolling%20authorities" title=" public tolling authorities"> public tolling authorities</a>, <a href="https://publications.waset.org/abstracts/search?q=transportation%20finance" title=" transportation finance"> transportation finance</a>, <a href="https://publications.waset.org/abstracts/search?q=and%20policy" title=" and policy"> and policy</a> </p> <a href="https://publications.waset.org/abstracts/147132/evaluation-of-environmental-social-and-governance-factors-by-us-tolling-authorities-in-bond-issuance-disclosures" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/147132.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">178</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1439</span> Corporate Governance Disclosures by South African Auditing Firms</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Rozanne%20Janet%20Smith">Rozanne Janet Smith</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This article examined the corporate governance disclosures of the large and medium-sized auditing firms in South Africa. It is important that auditing firms disclose their practice of good corporate governance to the public, as they serve the public interest. The auditing profession has been criticized due to many corporate scandals in recent years. This has undermined the reputation of the profession, with experts and the public questioning whether auditing firms have corporate governance structures in place, and whether they are taking public interest into consideration. In South Africa there is no corporate governance code specifically for audit firms. Auditing firms are encouraged by IRBA to issue a transparency report in which they disclose corporate governance structures and application, but this is not compulsory in South Africa. Moreover, the information issued in these transparency reports is limited and often only focuses on audit quality, and not governance. Through a literature review it was found that the UK is one of only a few countries who has a corporate governance code for audit firms. As South Africa initially used the UK Cadbury report to develop the King IV Code, it was fitting to use the UK Audit Firm Governance Code as a benchmark to determine if audit firms in South Africa are disclosing relevant corporate governance information in their transparency reports and/or integrated reports. This study contributes to the existing body of knowledge by pursuing the following objective: To determine the improvement in the corporate governance disclosures of large and medium-sized auditing firms in South Africa through comparative research. Available data from 2019 will be used and compared to the disclosures in the 2023/2024 transparency and or integrated reports of the large and medium-sized auditing firms in South Africa. To achieve this objective a constructivist research paradigm was applied. Qualitative secondary information was gathered for the analysis. A content analysis was selected to collect the qualitative data by analyzing the integrated reports and/or transparency reports of large and medium-sized auditing firms with 20 or more partners and to determine what is disclosed on their corporate governance practices. These transparency reports and integrated reports were then read and analyzed in depth and compared to the principles stated in the UK Code. Since there are only nine medium-sized and large auditing firms in South Africa, the researcher was able to conduct the content analysis by reading each report in depth. The following six principles which are found in the UK Code were assessed for disclosure. (1) Leadership, (2) Values, (3) INED, (4) Operations, (5) Reporting, and (6) Dialogue. The results reveal that the auditing firms are not disclosing the corporate governance principles and practices to the necessary extent. Although there has been some improvement, the disclosure is not to the extent which it should be. There is still a need for a South African audit firm governance code. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=auditing%20firms" title="auditing firms">auditing firms</a>, <a href="https://publications.waset.org/abstracts/search?q=corporate%20governance" title=" corporate governance"> corporate governance</a>, <a href="https://publications.waset.org/abstracts/search?q=South%20Africa" title=" South Africa"> South Africa</a>, <a href="https://publications.waset.org/abstracts/search?q=disclosure" title=" disclosure"> disclosure</a> </p> <a href="https://publications.waset.org/abstracts/190341/corporate-governance-disclosures-by-south-african-auditing-firms" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/190341.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">23</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1438</span> Corporate Social Responsibility and Its Impact on Corporate Governance: Comparative Study between Listed Companies on Bucharest and Bombay Stock Exchange</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=L.%20Feleag%C4%83">L. Feleagă</a>, <a href="https://publications.waset.org/abstracts/search?q=M.%20Dumitra%C8%99cu"> M. Dumitrașcu</a>, <a href="https://publications.waset.org/abstracts/search?q=N.%20Feleag%C4%83"> N. Feleagă</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This article is a research on corporate governance. The aim of the study is to focus a special attention on the importance of corporate social responsibility and corporate governance, which are relevant, indeed necessary, for organizations. In this regard, we analyzed the corporate social responsibility in the context of corporate governance for companies listed on Bucharest and Bombay Stock Exchange. Therefore, we bring into the spotlight some differences between India and Romania linked with the importance ascribed to corporate social responsibility of a company. We presented the results of the demarche and we concluded suggestions regarding further research in this area. The study increases the awareness<em>, </em>identifies and articulates desirable behaviors, which are not intended to be exhaustive. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=corporate%20governance" title="corporate governance">corporate governance</a>, <a href="https://publications.waset.org/abstracts/search?q=corporate%20social%20responsibility" title=" corporate social responsibility"> corporate social responsibility</a>, <a href="https://publications.waset.org/abstracts/search?q=disclosure" title=" disclosure"> disclosure</a>, <a href="https://publications.waset.org/abstracts/search?q=listed%20companies" title=" listed companies"> listed companies</a> </p> <a href="https://publications.waset.org/abstracts/61447/corporate-social-responsibility-and-its-impact-on-corporate-governance-comparative-study-between-listed-companies-on-bucharest-and-bombay-stock-exchange" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/61447.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">309</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1437</span> Corporate Social Responsibility Disclosure, Tax Aggressiveness and Sustainability Report Assurance: Evidence from Thailand</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Eko%20Budi%20Santoso">Eko Budi Santoso</a>, <a href="https://publications.waset.org/abstracts/search?q=Kazia%20Laturette"> Kazia Laturette</a>, <a href="https://publications.waset.org/abstracts/search?q=Stanislaus%20Adnanto%20Mastan"> Stanislaus Adnanto Mastan</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This study aims to examine the association between disclosure of social responsibility and tax aggressiveness in developing countries, namely Thailand. This is due to the increasing trend of disclosure of social responsibility in developing countries, even though this disclosure of information is still voluntary. On the other hand, developing countries have low taxation rate and investor protection infrastructures that allow the disclosure of social responsibility to be used opportunistically as a tool to fool the attainment of interests. This study also examines the role of assurance on the association between corporate social responsibility disclosure and tax aggressiveness. The assurance aims to provide confidence that the disclosure of social responsibility by the company is valid. This research builds an index to measure the disclosure of social responsibility based on the rules issued by the innovative Global Reporting. The results of the study are based on a sample of publicly traded companies in Thailand, which showed a positive association between disclosure of corporate social responsibility and tax aggressiveness, but it was further discovered that these results were mitigated by the existence of assurance against disclosure of corporate social responsibility. The results of this study indicate that the disclosure of corporate social responsibility can show that the company cares about the issue of social responsibility but does not automatically make the company as one that holds ethical values in its business practices. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=corporate%20social%20responsibility%20disclosure" title="corporate social responsibility disclosure">corporate social responsibility disclosure</a>, <a href="https://publications.waset.org/abstracts/search?q=tax%20aggressiveness" title=" tax aggressiveness"> tax aggressiveness</a>, <a href="https://publications.waset.org/abstracts/search?q=sustainability%20assurance" title=" sustainability assurance"> sustainability assurance</a>, <a href="https://publications.waset.org/abstracts/search?q=business%20ethics" title=" business ethics"> business ethics</a> </p> <a href="https://publications.waset.org/abstracts/115093/corporate-social-responsibility-disclosure-tax-aggressiveness-and-sustainability-report-assurance-evidence-from-thailand" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/115093.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">148</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1436</span> Regulation and Transparency: The Case of Corporate Governance Disclosure on the Internet in the United Arab Emirates</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Peter%20Oyelere">Peter Oyelere</a>, <a href="https://publications.waset.org/abstracts/search?q=Fernando%20Zanella"> Fernando Zanella</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Corporate governance is one of the most discussed and researched issues in recent times in countries around the world, with different countries developing and adopting different governance structures, models and mechanisms. While the Codes of corporate governance have been weaved into the regulatory fabrics of most countries, it is equally critically important that their mechanisms, procedures and practices be transparent, and be transparently communicated to all stakeholders. The Internet can be a very useful and cost-effective tool for the timely and voluntary communication of corporate governance matters to stakeholders. The current paper details the results of an investigation on the extent of which companies listed in the UAE are using the Internet for communicating corporate governance issues, matters and procedures. We surveyed the websites of companies listed on the two UAE Stock Exchanges – the Abu Dhabi Stock Exchange (ADX) and the Dubai Financial Market (DFM) – to find out their level and nature of usage of the Internet for corporate governance disclosures. Regulatory and policy implications of the results of our investigation, as well as other areas for further studies, are also presented in the paper. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=corporate%20governance" title="corporate governance">corporate governance</a>, <a href="https://publications.waset.org/abstracts/search?q=internet%20financial%20reporting" title=" internet financial reporting"> internet financial reporting</a>, <a href="https://publications.waset.org/abstracts/search?q=regulation" title=" regulation"> regulation</a>, <a href="https://publications.waset.org/abstracts/search?q=transparency" title=" transparency"> transparency</a>, <a href="https://publications.waset.org/abstracts/search?q=United%20Arab%20Emirates" title=" United Arab Emirates"> United Arab Emirates</a> </p> <a href="https://publications.waset.org/abstracts/81832/regulation-and-transparency-the-case-of-corporate-governance-disclosure-on-the-internet-in-the-united-arab-emirates" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/81832.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">365</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1435</span> The Association between Corporate Social Responsibility Disclosure, Assurance, and Tax Aggressiveness: Evidence from Indonesia</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Eko%20Budi%20Santoso">Eko Budi Santoso</a> </p> <p class="card-text"><strong>Abstract:</strong></p> There is a growing interest in Corporate Social Responsibility (CSR) issues in developing countries such as Indonesia. Firms disclose their CSR activities, and some provide assurance to gain recognition as socially responsible firms. However, several of those socially responsible firms involve in tax scandals and raise a question of whether CSR disclosure is used to disguise firm misconduct or as a reflection of socially responsible firms. Specifically, whether firms engage in CSR disclosure and its assurance also responsible for their tax matters. This study examines the association between CSR disclosure and tax aggressiveness and the role of sustainability reporting assurance to the association. This research develops a modified index according to global reporting initiatives to measure CSR disclosure and various measurement for tax aggressiveness. Using a sample of Indonesian go public companies issued CSR disclosure, the empirical result shows that there is an association between CSR disclosure and tax aggressiveness. In addition, results also indicate sustainability reporting assurance moderate those association. The findings suggest that stakeholder in developing countries should examine carefully firms with active CSR disclosure before label it as socially responsible firms. JEL Classification: M14 <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=CSR%20disclosure" title="CSR disclosure">CSR disclosure</a>, <a href="https://publications.waset.org/abstracts/search?q=tax%20aggressiveness" title=" tax aggressiveness"> tax aggressiveness</a>, <a href="https://publications.waset.org/abstracts/search?q=assurance" title=" assurance"> assurance</a>, <a href="https://publications.waset.org/abstracts/search?q=business%20ethics" title=" business ethics"> business ethics</a> </p> <a href="https://publications.waset.org/abstracts/111465/the-association-between-corporate-social-responsibility-disclosure-assurance-and-tax-aggressiveness-evidence-from-indonesia" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/111465.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">139</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1434</span> Rating Agreement: Machine Learning for Environmental, Social, and Governance Disclosure</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Nico%20Rosamilia">Nico Rosamilia</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The study evaluates the importance of non-financial disclosure practices for regulators, investors, businesses, and markets. It aims to create a sector-specific set of indicators for environmental, social, and governance (ESG) performances alternative to the ratings of the agencies. The existing literature extensively studies the implementation of ESG rating systems. Conversely, this study has a twofold outcome. Firstly, it should generalize incentive systems and governance policies for ESG and sustainable principles. Therefore, it should contribute to the EU Sustainable Finance Disclosure Regulation. Secondly, it concerns the market and the investors by highlighting successful sustainable investing. Indeed, the study contemplates the effect of ESG adoption practices on corporate value. The research explores the asset pricing angle in order to shed light on the fragmented argument on the finance of ESG. Investors may be misguided about the positive or negative effects of ESG on performances. The paper proposes a different method to evaluate ESG performances. By comparing the results of a traditional econometric approach (Lasso) with a machine learning algorithm (Random Forest), the study establishes a set of indicators for ESG performance. Therefore, the research also empirically contributes to the theoretical strands of literature regarding model selection and variable importance in a finance framework. The algorithms will spit out sector-specific indicators. This set of indicators defines an alternative to the compounded scores of ESG rating agencies and avoids the possible offsetting effect of scores. With this approach, the paper defines a sector-specific set of indicators to standardize ESG disclosure. Additionally, it tries to shed light on the absence of a clear understanding of the direction of the ESG effect on corporate value (the problem of endogeneity). <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=ESG%20ratings" title="ESG ratings">ESG ratings</a>, <a href="https://publications.waset.org/abstracts/search?q=non-financial%20information" title=" non-financial information"> non-financial information</a>, <a href="https://publications.waset.org/abstracts/search?q=value%20of%20firms" title=" value of firms"> value of firms</a>, <a href="https://publications.waset.org/abstracts/search?q=sustainable%20finance" title=" sustainable finance"> sustainable finance</a> </p> <a href="https://publications.waset.org/abstracts/165807/rating-agreement-machine-learning-for-environmental-social-and-governance-disclosure" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/165807.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">83</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1433</span> Sharia Non-Compliant Transactions and Disclosure by Islamic Banks: Content Analysis of Annual Reports</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Mehriban%20Ahmadova">Mehriban Ahmadova</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Country of origin has been found to be an important determinant of the level of corporate social disclosure. The purpose of this study is to investigate the differences of corporate social disclosure, including sharia non-compliant information, by Islamic banks. The study applies content analysis approach of annual reports of fully-fledged Islamic banks from 24 countries. International differences are found in terms of level, methods and location of disclosure. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=Content%20analysis" title="Content analysis">Content analysis</a>, <a href="https://publications.waset.org/abstracts/search?q=Corporate%20social%20disclosure" title=" Corporate social disclosure"> Corporate social disclosure</a>, <a href="https://publications.waset.org/abstracts/search?q=Islamic%20banks" title=" Islamic banks"> Islamic banks</a>, <a href="https://publications.waset.org/abstracts/search?q=Sharia%20non-compliant%20disclosure" title=" Sharia non-compliant disclosure"> Sharia non-compliant disclosure</a> </p> <a href="https://publications.waset.org/abstracts/121000/sharia-non-compliant-transactions-and-disclosure-by-islamic-banks-content-analysis-of-annual-reports" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/121000.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">152</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1432</span> Does sustainability disclosure improve analysts’ forecast accuracy Evidence from European banks</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Albert%20Acheampong">Albert Acheampong</a>, <a href="https://publications.waset.org/abstracts/search?q=Tamer%20Elshandidy"> Tamer Elshandidy</a> </p> <p class="card-text"><strong>Abstract:</strong></p> We investigate the extent to which sustainability disclosure from the narrative section of European banks’ annual reports improves analyst forecast accuracy. We capture sustainability disclosure using a machine learning approach and use forecast error to proxy analyst forecast accuracy. Our results suggest that sustainability disclosure significantly improves analyst forecast accuracy by reducing the forecast error. In a further analysis, we also find that the induction of Directive 2014/95/European Union (EU) is associated with increased disclosure content, which then reduces forecast error. Collectively, our results suggest that sustainability disclosure improves forecast accuracy, and the induction of the new EU directive strengthens this improvement. These results hold after several further and robustness analyses. Our findings have implications for market participants and policymakers. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=sustainability%20disclosure" title="sustainability disclosure">sustainability disclosure</a>, <a href="https://publications.waset.org/abstracts/search?q=machine%20learning" title=" machine learning"> machine learning</a>, <a href="https://publications.waset.org/abstracts/search?q=analyst%20forecast%20accuracy" title=" analyst forecast accuracy"> analyst forecast accuracy</a>, <a href="https://publications.waset.org/abstracts/search?q=forecast%20error" title=" forecast error"> forecast error</a>, <a href="https://publications.waset.org/abstracts/search?q=European%20banks" title=" European banks"> European banks</a>, <a href="https://publications.waset.org/abstracts/search?q=EU%20directive" title=" EU directive"> EU directive</a> </p> <a href="https://publications.waset.org/abstracts/180367/does-sustainability-disclosure-improve-analysts-forecast-accuracy-evidence-from-european-banks" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/180367.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">76</span> </span> </div> </div> <ul class="pagination"> <li class="page-item disabled"><span class="page-link">&lsaquo;</span></li> <li class="page-item active"><span class="page-link">1</span></li> <li class="page-item"><a class="page-link" href="https://publications.waset.org/abstracts/search?q=governance%20and%20disclosure%20violations&page=2">2</a></li> <li class="page-item"><a class="page-link" href="https://publications.waset.org/abstracts/search?q=governance%20and%20disclosure%20violations&page=3">3</a></li> <li class="page-item"><a class="page-link" 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