756:
675:
37:
638:
Voluntary disclosure is carried out by many companies, although the extent and type of voluntary disclosure differs by geographic region, industry, and company size. The extent of voluntary disclosure is also affected by the firm's
859:. Intellectual Capital Disclosures are prevalent among many knowledge-based companies and are used to help stakeholders understand how an organization uses its knowledge, skills, relationships, and processes to create value.
970:
Zechman, Sarah L.C. (2010). The relation between voluntary disclosure and financial reporting: Evidence from synthetic leases. Journal of
Accounting Research, 48(3), 725-765. doi:10.1111/j.1475-679X.2010.00376.x
802:
classified voluntary disclosures into the six categories below, while Meek, Roberts and Gray (1995) classified them into three major groups: strategic, nonfinancial and financial information.
647:
have a significant influence on their firms' voluntary disclosures, and that managers have unique disclosure styles related to their personal backgrounds including their
957:
Bamber, Linda Smith, John (Xuefeng) Jiang, and Isabel Yanyan Wang. 2010. “What’s My Style? The
Influence of Top Managers on Voluntary Corporate Financial Disclosure.”
739:
Firms, however, balance the benefits of voluntary disclosure against the costs, which may include the cost of procuring the information to be disclosed, and decreased
910:
Meek G. K., Roberts C. B., Gray S. J., 1995. Factors
Influencing Voluntary Annual Disclosures By U.S., U.K., and Continental European Multinational Corporations.
928:
Ho, Simon S.M, and Kar Shun Wong. 2001. “A Study of the
Relationship Between Corporate Governance Structures and the Extent of Voluntary Disclosure.”
662:. There are links between firm choices to voluntarily disclose certain information and what they are required to disclose via mandatory disclosures.
994:
301:
790:
Voluntary disclosures can include strategic information such as company characteristics and strategy, nonfinancial information such
624:
286:
628:
291:
799:
600:
451:
155:
52:
736:
adopted voluntary disclosure policies in response to shareholder demand for information on corporate political spending.
306:
296:
62:
358:
1020:
Jan
Mouritsen; Per Nikolaj Bukh; Bernard Marr (2004-03-01). "Reporting on intellectual capital: why, what and how?".
486:
363:
979:
Chau G.K. & Gray S.J., 2002. Ownership structure and corporate voluntary disclosure in Hong Kong and
Singapore.
311:
254:
1065:
791:
395:
348:
1060:
766:
685:
631:
rules, where the information is believed to be relevant to the decision-making of users of the company's
852:
593:
400:
36:
234:
110:
526:
461:
185:
740:
722:
717:; for example, it helps investors make better capital allocation decisions and lowers firms'
511:
249:
115:
57:
640:
561:
100:
8:
659:
586:
551:
546:
521:
516:
456:
385:
343:
325:
278:
259:
190:
95:
20:
856:
390:
225:
180:
1037:
644:
571:
566:
145:
120:
1029:
353:
239:
718:
441:
405:
195:
175:
160:
105:
90:
47:
632:
446:
414:
125:
1033:
944:
Eng L.L. & Mak Y.T., 2003. Corporate governance and voluntary disclosure.
1054:
1041:
556:
419:
338:
333:
170:
721:, the latter of which also benefits the general economy. It may also reduce
888:
Improving
Business Reporting: Insights into Enhancing Voluntary Disclosures
832:
810:
491:
230:
643:
structure and ownership structure; in particular, research has found that
1019:
795:
729:
377:
755:
674:
887:
733:
620:
481:
165:
28:
658:
Voluntary disclosure has also been identified as an important area in
836:
710:
995:"Voluntary Disclosure on Corporate Political Spending Is Not Enough"
652:
714:
617:
264:
244:
150:
825:
For example, sales forecast breakdowns and plans for expansion.
648:
410:
85:
819:
For example, trend analyses and comparisons with competitors.
433:
215:
80:
993:
Bebchuk, Lucian A.; Jackson Jr., Robert (17 December 2012).
845:
For example, product descriptions and long-term objectives.
220:
930:
732:
demands; for example 60 percent of the companies on the
992:
746:
1052:
828:Information about management and shareholders
794:practices, and financial information such as
594:
302:International Financial Reporting Standards
882:
880:
878:
876:
874:
872:
601:
587:
912:Journal of International Business Studies
906:
904:
902:
900:
898:
896:
728:Voluntary disclosure is also affected by
665:
940:
938:
924:
922:
920:
625:generally accepted accounting principles
986:
981:The International Journal of Accounting
946:Journal of Accounting and Public Policy
869:
813:growth and information on new products.
1053:
951:
893:
973:
935:
917:
785:
704:
616:is the provision of information by a
292:Generally-accepted auditing standards
800:Financial Accounting Standards Board
750:
669:
848:Information about intangible assets
307:International Standards on Auditing
13:
629:Securities and Exchange Commission
14:
1077:
364:Notes to the financial statements
754:
673:
312:Management Accounting Principles
35:
747:Regulatory and academic opinion
1013:
964:
890:. Retrieved on April 20, 2012.
839:, and shareholding breakdowns.
709:Voluntary disclosure benefits
1:
1022:Measuring Business Excellence
863:
287:Generally-accepted principles
1001:. The New York Times Company
831:For example, information on
809:For example, a breakdown of
660:financial reporting research
623:beyond requirements such as
7:
822:Forward-looking information
10:
1082:
1034:10.1108/13683040410524739
816:Analysis of business data
156:Constant purchasing power
53:Constant purchasing power
853:research and development
487:Accounting organizations
475:People and organizations
932:10 (2) (June): 139–156.
235:Amortization (business)
1066:Accounting terminology
763:This section is empty.
725:in widely held firms.
682:This section is empty.
666:Overview and practices
959:The Accounting Review
741:competitive advantage
723:conflicts of interest
359:Management discussion
792:socially responsible
713:, companies and the
641:corporate governance
614:Voluntary disclosure
326:Financial statements
279:Accounting standards
1061:Accounting research
983:37 (2002), 247-265.
948:22 (2003), 325-345.
552:Earnings management
522:Positive accounting
396:Double-entry system
386:Bank reconciliation
191:Revenue recognition
857:customer relations
842:Company background
786:Types and examples
705:Costs and benefits
527:Sarbanes–Oxley Act
462:Sarbanes–Oxley Act
391:Debits and credits
226:Cost of goods sold
181:Matching principle
798:information. The
783:
782:
702:
701:
611:
610:
572:Two sets of books
567:Off-balance-sheet
209:Selected accounts
146:Accounting period
1073:
1046:
1045:
1017:
1011:
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1008:
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990:
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778:
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765:You can help by
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751:
697:
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684:You can help by
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603:
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39:
16:
15:
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1002:
991:
987:
978:
974:
969:
965:
956:
952:
943:
936:
927:
918:
914:26(3), 555-572.
909:
894:
885:
870:
866:
788:
779:
773:
770:
749:
719:cost of capital
707:
698:
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607:
578:
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196:Unit of account
176:Historical cost
161:Economic entity
140:
132:
131:
130:
75:
67:
48:Historical cost
12:
11:
5:
1079:
1069:
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761:
759:
748:
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706:
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680:
678:
667:
664:
645:top executives
633:annual reports
609:
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583:
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415:General ledger
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69:
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66:
65:
60:
55:
50:
44:
41:
40:
32:
31:
25:
24:
9:
6:
4:
3:
2:
1078:
1067:
1064:
1062:
1059:
1058:
1056:
1043:
1039:
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1031:
1027:
1023:
1016:
1000:
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989:
982:
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954:
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903:
901:
899:
897:
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868:
858:
854:
851:For example,
850:
847:
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838:
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827:
824:
821:
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815:
812:
808:
806:Business data
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557:Error account
555:
553:
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430:
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421:
420:Trial balance
418:
416:
412:
409:
407:
404:
402:
401:FIFO and LIFO
399:
397:
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365:
362:
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357:
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339:Balance sheet
337:
335:
334:Annual report
332:
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327:
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321:
313:
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308:
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206:
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197:
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174:
172:
171:Going concern
169:
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154:
152:
149:
147:
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136:
135:
127:
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109:
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71:
70:
64:
61:
59:
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51:
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46:
45:
43:
42:
38:
34:
33:
30:
27:
26:
22:
18:
17:
1028:(1): 46–54.
1025:
1021:
1015:
1003:. Retrieved
998:
988:
980:
975:
966:
958:
953:
945:
929:
911:
886:FASB, 2001.
833:stockholders
811:market share
789:
771:
767:adding to it
762:
738:
727:
708:
690:
686:adding to it
681:
657:
655:experience.
637:
613:
612:
492:Luca Pacioli
413: /
233: /
231:Depreciation
139:Key concepts
111:Governmental
796:stock price
734:S&P 100
730:shareholder
505:Development
482:Accountants
378:Bookkeeping
297:Convergence
255:Liabilities
186:Materiality
74:Major types
1055:Categories
1005:12 January
864:References
774:March 2014
693:March 2014
651:paths and
621:management
540:Misconduct
166:Fair value
116:Management
58:Management
29:Accounting
1042:1368-3047
837:creditors
711:investors
618:company's
562:Hollywood
442:Financial
344:Cash-flow
101:Financial
999:DealBook
653:military
547:Creative
517:Research
447:Internal
434:Auditing
250:Goodwill
245:Expenses
96:Forensic
21:a series
19:Part of
961:85 (4).
715:economy
512:History
406:Journal
265:Revenue
151:Accrual
1040:
649:career
457:Report
411:Ledger
354:Income
349:Equity
260:Profit
240:Equity
216:Assets
121:Social
86:Budget
452:Firms
81:Audit
1038:ISSN
1007:2014
855:and
835:and
627:and
221:Cash
106:Fund
91:Cost
1030:doi
769:.
688:.
126:Tax
63:Tax
1057::
1036:.
1024:.
997:.
937:^
919:^
895:^
871:^
743:.
635:.
23:on
1044:.
1032::
1026:8
1009:.
776:)
772:(
695:)
691:(
602:e
595:t
588:v
Text is available under the Creative Commons Attribution-ShareAlike License. Additional terms may apply.
