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Aspects Regarding Corporate Mandatory And Voluntary Disclosure

Author

Listed:
  • Popa Adina

    (University Eftimie Murgu Resita, Faculty of Engineering)

  • Peres Ion

    (Western University Timisoara, Faculty of Economic Sciences)

Abstract

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

Suggested Citation

  • Popa Adina & Peres Ion, 2008. "Aspects Regarding Corporate Mandatory And Voluntary Disclosure," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 3(1), pages 1407-1411, May.
    • Handle: RePEc:ora:journl:v:3:y:2008:i:1:p:1407-1411
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    File URL: http://steconomice.uoradea.ro/anale/volume/2008/v3-finances-banks-accountancy/256.pdf
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    References listed on IDEAS

    as
    1. Sidney J Gray & Lee H Radebaugh & Clare B Roberts, 1990. "International Perceptions of Cost Constraints on Voluntary Information Disclosures: A Comparative Study of U.K. and U.S. Multinationals," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 21(4), pages 597-622, December.
    2. John Holland, 1998. "Private Voluntary Disclosure, Financial Intermediation and Market Efficiency," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 25(1&2), pages 29-68.
    3. John Holland, 1998. "Private Voluntary Disclosure, Financial Intermediation and Market Efficiency," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 25(1‐2), pages 29-68, January.
    Full references (including those not matched with items on IDEAS)

    Citations

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    Cited by:

    1. Norwazli Abdul Wahab* & Haslinda Yusoff & Noryati Ahmad, 2018. "Corporate Social Responsibility (CSR) Disclosure and Corporate Performance for Malaysian Plantation and Consumer Product Sectors," The Journal of Social Sciences Research, Academic Research Publishing Group, pages 926-935:5.
    2. Niluthpaul Sarker & Probir Kumar Bhowmik, 2021. "Bank Liquidity Risk: Significance of Financial Disclosure and Governance Practice," Asian Economic and Financial Review, Asian Economic and Social Society, vol. 11(9), pages 724-744, September.
    3. Byron A. Brown & Afifa Patel & Veronica Ofaletse, 2016. "Categories of Intellectual Capital Disclosed by Service-based Companies in Botswana," Journal of Management and Strategy, Journal of Management and Strategy, Sciedu Press, vol. 7(4), pages 45-60, November.
    4. repec:arp:tjssrr:2019:p:59-68 is not listed on IDEAS
    5. Fawzi Al Sawalqa, 2014. "Corporate Governance Mechanisms and Voluntary Disclosure Compliance. The Case of Banks in Jordan," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 4(2), pages 369-384, April.
    6. Agung Nur Probohudono & Bambang Sugiharto & Siti Arifah, 2019. "The Influence Of Corporate Governance, Audit Quality, And Ownership, On Financial Instrument Disclosure In Indonesia," Journal of Contemporary Accounting, Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia, vol. 1(3), pages 173-187, May.
    7. Maria Cleofe Giorgino & Enrico Supino & Federico Barnabè, 2017. "Corporate Disclosure, Materiality, and Integrated Report: An Event Study Analysis," Sustainability, MDPI, vol. 9(12), pages 1-15, November.

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    More about this item

    Keywords

    corporate disclosure; financial reporting; mandatory and voluntary disclosure;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • F30 - International Economics - - International Finance - - - General
    • G10 - Financial Economics - - General Financial Markets - - - General (includes Measurement and Data)

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