Disclosure in Japanese Corporate Annual Reports

Cooke, T. E.

doi:10.1111/j.1468-5957.1993.tb00272.x

Cited by 94 publications

(45 citation statements)

References 15 publications

(8 reference statements)

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“…There is extensive research in developed and developing countries to measure corporate disclosure on fi nancial and non-fi nancial companies, for example, the work of Cerf (1961), Singhvi and Desai (1971), Buzby (1974), Kahl and Belkaoui (1981), Marston (1986), Wallace (1987), Cooke (1989aCooke ( , 1989bCooke ( , 1991Cooke ( , 1992Cooke ( , 1993, Malone et al (1993), Hossain et al (1994), Ahmed and Nicholls (1994), Wallace et al (1994), Wallace and Naser (1995), Raffournier (1995), Inchausti (1997), Marston and Robson (1997), Patton and Zelenka (1997), Craig and Diga (1998), Hossain (unpublished Ph.D. dissertation, unpublished M.Phil. thesis), Haniffa and Cooke (2002), Chipalkatti (2002), Metha (2003), Akhtaruddin (2005) and Kimber et al (2005).…”

Section: Literature Review and Development Of Hypothesismentioning

confidence: 99%

The determinants and characteristics of voluntary disclosure by Indian banking companies

Hossain

Reaz

2007

Corp Soc Responsibility Env

252

231

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This study reports the results of an empirical investigation of the extent of voluntary disclosure by 38 listed banking companies in India. It also reports the results of the association between company specifi c characteristics and voluntary disclosure of the sample companies. The study reveals that Indian banks are disclosing a considerable amount of voluntary information. The fi ndings also indicate that size and assetsin-place are signifi cant and other variables such as age, diversifi cation, board composition, multiple exchange listing and complexity of business are insignifi cant in explaining the level of disclosure. However, this paper has contributed to the academic literature that fi nancial institutions provide voluntary corporate information including social information as discharging their social responsibility and corporate citizenship.

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Section: Literature Review and Development Of Hypothesismentioning

confidence: 99%

The determinants and characteristics of voluntary disclosure by Indian banking companies

Hossain

Reaz

2007

Corp Soc Responsibility Env

252

231

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“…Since there is no high correlation among the variables, our analysis shows that there is no serious multicollinearity problem present among the independent variables. In addition to this, regression diagnostics, including Q-Q normality plots, histograms of all dependent variable, scatter plots of residuals against the predicted values, and the Kolmogorov-Smirnov Z-test for each independent and dependent variable are performed for normality, linearity and homoscedasticity assumptions (Cooke, 1993, Neter et al, 1996, Cooke, 1998. The results show no statistically harmful violation of any of these assumptions.…”

Section: Correlation Analysismentioning

confidence: 99%

Corporate boards, ownership structures and corporate disclosures

Alnabsha

Abdou

Ntim

et al. 2018

JAAR

136

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Purpose: This paper investigates the effect of corporate board attributes, ownership structure and firm-level characteristics on both corporate mandatory and voluntary disclosure behaviour in annual reports of Libyan firms.Design/methodology/approach: Multivariate regression techniques are used to estimate the effect of corporate board and ownership structures on mandatory and voluntary disclosures of a sample of Libyan firms between 2006 and 2010.Findings: First, we find that board size, board composition, the frequency of board meetings and the presence of an audit committee have an impact on the level of corporate disclosure. Second, this study finds an evidence that director ownership, foreign ownership, government ownership and institutional ownership have a non-linear effect on the level of corporate disclosure. Finally, we find that firm age, liquidity, listing status, industry type and auditor type are positively associated with the level of corporate disclosure.Limitation: Future research could investigate disclosure practices using other channels of corporate disclosure, such as corporate websites. Useful insights may be offered also by future studies by conducting in-depth interviews with corporate managers, directors and owners regarding these issues.Implication: Investors may also rely on such corporate governance characteristics to shape expectations about voluntary and/or mandatory information disclosure. Originality/value: Existing disclosure studies have mainly examined governance and voluntary disclosure relationship in non-listed firms. Our study, therefore, extends, as well as contributes to the existing literature by the examining the governance-disclosure nexus relating to both mandatory and voluntary disclosures in both listed and non-listed firms.

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“…The explanations provided by these writers include the fact that larger firms have more expertise and financial resources to disseminate financial information as compared to small firms. (Cooke 1993) on the other hand suggests that larger companies, requiring more funding than smaller companies, have a need to raise capital at the lowest cost, and to do this companies will increase their voluntary and compliance with mandated disclosures like is stated in IAS 1.…”

Section: Sizementioning

confidence: 99%

Adoption of International Financial Reporting Standards (IFRS) in Ghana and the Quality of Financial Statement Disclosures

Agyei-Mensah¹

2014

ijafr

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According to the IASB's IFRS framework, qualitative characteristics are the attributes that make the information provided in financial statements useful to others. This study was conducted to investigate the quality of financial reports before and after adopting IFRSs in Ghana, and also the influence of firm-specific characteristics which include firm size, profitability, debt equity ratio, liquidity and audit firm size on the quality of financial information disclosed by firms listed on the Ghana Stock Exchange. The research was conducted through detailed analysis of the pre-official adoption period, (2006) and post adoption period, (2008) financial statements of the listed firms. Descriptive analysis was performed to provide the background statistics of the variables examined. This was followed by regression analysis which forms the main data analysis. The results of the quality of financial information disclosure mean of 76.80% (pre adoption) and 87.09% (post adoption) for the two years indicate that the quality of financial reports has improved significantly after adopting IFRSs. The study thus confirms that the implementation of IFRSs generally reinforce accounting disclosure quality. It also indicates listed firms' overwhelming compliance with the IASB's IFRS Framework. The results of the multiple regression analysis show that company size, represented by net assets and Auditor type were found to be associated at a statistically significant level with the quality of financial information disclosed. With the improvement in the quality of the financial reports after adopting IFRS users are assured of useful information for financial decision-making.

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Disclosure in Japanese Corporate Annual Reports

Cited by 94 publications

References 15 publications

The determinants and characteristics of voluntary disclosure by Indian banking companies

The determinants and characteristics of voluntary disclosure by Indian banking companies

Corporate boards, ownership structures and corporate disclosures

Adoption of International Financial Reporting Standards (IFRS) in Ghana and the Quality of Financial Statement Disclosures

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