How to cite this paper
Zobi, M., Al-Dhaimesh, O & Allan, A. (2023). Level of voluntary disclosure and market value: An applied study on companies listed in Amman Stock Exchange.Uncertain Supply Chain Management, 11(4), 1539-1548.
Refrences
Abeysekera, I., & Guthrie, J. (2005). An empirical investigation of annual reporting trends of intellectual capital in Sri Lanka. Critical Perspectives on accounting, 16(3), 151-163.
Abeywardana, N. L. E., & Panditharathna, K. M. (2016). The Extent and Determinants of Voluntary Disclosures in Annual Reports: Evidence from Banking and Finance Companies in Sri Lanka. Accounting and Finance Research, 5(4), 147-162.
Abeywardana, N., & Panditharathna, K. (2016). The extent and determinants of voluntary disclosures in annual reports: evidence from banking and finance companies in Sri Lanka. Accounting and Finance Research, 5(4), 147-162.
Ahmed, K., & Khan, R. (2016). Disclosure practices and governance quality: evidence from micro finance institutions. Journal of Accounting & Organizational Change.
Al Mamun, S. A., & Kamardin, H. (2014). Corporate voluntary disclosure practices of banks in Bangladesh. Procedia-Social and Behavioral Sciences, 164, 258-263.
Albeksh, H. M. A. (2016). The Crisis of the Ethics of Audit Profession: Collapse of Enron company and the Lessons Learned. OALib, 03(11), 1–18. https://doi.org/10.4236/oalib.1103205
Al-Homaidi, E. A., Tabash, M. I., & Ahmad, A. (2020). The profitability of islamic banks and voluntary disclosure: empirical insights from Yemen. Cogent Economics & Finance, 8(1), 1778406.
Allaya, M., Derouiche, I., & Muessig, A. (2022). Voluntary disclosure, ownership structure, and corporate debt maturity: A study of French listed firms. International review of financial analysis, 81, 101300.
AlTheibeh, Z. A. H., Alhyari, O. A., & Hamza, M. (2018). Impact of Financial and Non-Financial Voluntary Disclosure on Stock Liquidity for Jordanian Industrial Shareholding Companies Listed on Amman Stock Exchange. International Journal of Business and Management, 13(12).
Amir, E., Harris, T. S., & Venuti, E. K. (1993). A Comparison of the Value-Relevance of U.S. Versus Non-U.S. GAAP Accounting Measures Using Form 20-F Reconciliations. Journal of Accounting Research, 31, 230. https://doi.org/10.2307/2491172
Ceustermans, S., & Breesch, D. (2017). Determinants of voluntary disclosure of sales in small private companies in Belgium. Journal of International Financial Management & Accounting, 28(2), 172-204.
Charumathi, B., & Ramesh, L. (2015). On the determinants of voluntary disclosure by Indian companies. Asia-Pacific Journal of Management Research and Innovation, 11(2), 108-116.
Chauhan, Y., & Kumar, S. B. (2018). Do investors value the nonfinancial disclosure in emerging markets?. Emerging Markets Review, 37, 32-46.
Chibuzo, O., Wisdom, O., Ifeanyi, O., & Chiamaka, O. E. (2021). Financial Performance, a Driver for Information Voluntary Disclosure: Insight from Manufacturing Companies in Nigeria. Asian Journal of Economics, Business and Accounting, 21(12), 29-42. https://doi.org/10.9734/ajeba/2021/v21i1230450
Cianci, A. M., & Falsetta, D. (2008). Impact of investors’ status on their evaluation of positive and negative, and past and future information. Accounting & Finance, 48(1), 719-739. https://doi.org/10.1111/j.1467-629X.2008.00269.x
Cormier, D., & Magnan, M. (2007). The revisited contribution of environmental reporting to investors’ valuation of a firm’s earnings: An international perspective. Ecological Economics, 62(3–4), 613–626.https://doi.org/10.1016/j.ecolecon.2006.07.030
Dada, S. O., & Adeniji, A. A. (2021). Voluntary disclosure and financial performance: analysis of listed oil and gas firms in Nigeria. The Strategic Journal of Business & Change Management, 8(3), 593 – 605.
Dahiyat, A. A. (2020). Determinants of voluntary disclosure quality in Jordan: evidence from manufacturing companies listed in Amman stock exchange. Academy of Accounting and Financial Studies Journal, 24(5), 1-11.
Elfeky, M. I. (2017). The extent of voluntary disclosure and its determinants in emerging markets: Evidence from Egypt. The Journal of Finance and Data Science, 3(1-4), 45-59.
Flores, E., Fasan, M., Mendes‐da‐Silva, W., & Sampaio, J. O. (2019). Integrated reporting and capital markets in an international setting: The role of financial analysts. Business Strategy and the Environment, 28(7), 1465-1480. https://doi.org/10.1002/bse.2378
Ghorbel, H., & Triki, F. (2016). The consequences of voluntary information disclosure on firm value: Case of Tunisian listed firms. Research Journal of Finance and Accounting, 7(6), 153-163.
Guthrie, J., & Parker, L. D. (1989). Corporate Social Reporting: A Rebuttal of Legitimacy theory. Accounting and Business Research, 19(76), 343–352. https://doi.org/10.1080/00014788.1989.9728863
Haddad, A. E., Baalbaki Shibly, F., & Haddad, R. (2020). Voluntary disclosure of accounting ratios and firm-specific characteristics: the case of GCC. Journal of Financial Reporting and Accounting, 18(2), 301-324.
Hasan, M. T., & Hosain, M. Z. (2015). Corporate mandatory and voluntary disclosure practices in Bangladesh: Evidence from listed companies of Dhaka Stock Exchange. Research Journal of Finance and Accounting, 6(12), 14-32.
Hawashe, A. A. (2019). Voluntary Disclosures in the Annual Report: Benefits and Costs, Preparers ‘Views. International Journal of Research in Business Studies and Management, 6(1), 1-16.
Hermalin, B. E., & Weisbach, M. S. (2012). Information Disclosure and Corporate
Governance. The Journal of Finance, 67(1), 195–233.https://doi.org/10.1111/j.1540-6261.2011.01710.x
Hsiao, P. C. K., & Kelly, M. (2018). Investment considerations and impressions of integrated reporting: Evidence from Taiwan. Sustainability Accounting, Management and Policy Journal, 9(1), 2–28. https://doi.org/10.1108/SAMPJ-10-2016-0072
Idowu Adeniyi, S., & Adebayo, H. O. (2018). Effect of financial leverage on voluntary corporate social disclosure among listed firms on Nigerian stock exchange: a study of selected manufacturing firms. Academic Journal of Economic Studies, 4(3), 18-24.
Ismail, T. H., & El‐Shaib, N. M. (2012). Impact of market and organizational determinants on voluntary disclosure in Egyptian companies. Meditari Accountancy Research, 20(2), 113-133.
Qamruzzaman, M., JAHAN, I., & KARIM, S. (2021). The Impact of Voluntary Disclosure on Firm’s Value: Evidence from Manufacturing Firms in Bangladesh. The Journal of Asian Finance, Economics and Business, 8(6), 671-685. https://doi.org/10.13106/jafeb.2021.vol8.no6.0671
Jankensgård, H. (2015). The relationship between voluntary disclosure, external financing and financial status. Journal of Business Finance & Accounting, 42(7-8), 860-884.
Joshi, R. (2015). Stakeholders' Perspective of Voluntary Disclosures in Indian Corporate Annual Reports. Pacific Business Review International, 8(5), 65-72.
Nurkumalasari, I. S., Restuningdiah, N., & Sidharta, E. A. (2019). Integrated reporting disclosure and its impact on firm value: Evidence in Asia. International Journal of Business, Economics and Law, 18(5), 99-108.
Manes-Rossi, F., Tiron-Tudor, A., Nicolò, G., & Zanellato, G. (2018). Ensuring more
sustainable reporting in europe using non-financial disclosure-de facto and de jure evidence. Sustainability (Switzerland), 10(4), 7–9. https://doi.org/10.3390/su10041162
Masum, M. H., Latiff, A. R. A., & Osman, M. N. H. (2021). Determinants of corporate voluntary disclosure in a transition economy. Problems and Perspectives in Management, 18(4), 130.
Muñoz-Izquierdo, N., Segovia-Vargas, M. J., Camacho-Miñano, M.-M., & Pascual-Ezama, D. (2019). Explaining the causes of business failure using audit report disclosures. Journal of Business Research, 98, 403–414. https://doi.org/10.1016/j.jbusres.2018.07.024
Musyoka, M. N. (2017). Effect of voluntary disclosure on financial performance of firms listed at Nairobi Securities Exchange (Doctoral dissertation, Kca University).
Najm-Ul-Sehar, B., & Tufail, S. (2013). Determinants of voluntary disclosure in annual report: A case study of Pakistan. Management and Administrative Sciences Review, 2(2), 181-195.
Nurudeen, O. I., Ahnda, I. M., & Shalli, A. M. (2018). Effect Of Ownership Structure On voluntary Disclosure Of Listed Financial Firms In Nigeria. International Journal of Economics, Commerce and Management, 6(10), 493–516
Obeng, V. A., Ahmed, K., & Miglani, S. (2020). Integrated reporting and earnings quality : The moderating effect of agency costs. Pacific-Basin Finance Journal, 60(September 2019), 101285. https://doi.org/10.1016/j.pacfin.2020.101285
Olaoye, S. A., & Okeke, O. C. (2020). Financial performance and strategic information voluntary disclosure: analysis of listed manufacturing companies in Nigeria. European Journal of Accounting, Finance and Investment, 6(6), 9-18.
Qamruzzaman, M., JAHAN, I., & KARIM, S. (2021). The Impact of Voluntary Disclosure on Firm’s Value: Evidence from Manufacturing Firms in Bangladesh. The Journal of Asian Finance, Economics and Business, 8(6), 671-685.
Qiaochu Wang, Yan Huang, P. V. S. (2022). Algorithmic Lending, Competition, and Strategic Information Disclosure. SSRN Electronic Journal, 1–52.
Quoc Thinh, T. (2021). The impact of firm characteristics on the voluntary disclosure – evidence on the top 50 listed firms of Forbes Vietnam. Investment Management and Financial Innovations, 18(1), 215–222.https://doi.org/10.21511/imfi.18(1).2021.
Reitmaier, C., & Schultze, W. (2017). Enhanced business reporting: value relevance and determinants of valuation-related disclosures. Journal of Intellectual Capital, 18(4), 832–867. https://doi.org/10.1108/JIC-12-2016-0136
Rouf, M. A. (2017). Firm-specific characteristics, corporate governance and voluntary disclosure in annual reports of listed companies in Bangladesh. International Journal of Managerial and Financial Accounting, 9(3), 263-282.
Saha, R., & Kabra, K. C. (2022). Is voluntary disclosure value relevant? Evidence from top listed firms in India. Vision, 26(4), 471-481.
Sahore, N., & Verma, A. (2017). Corporate disclosures and financial performance of selected Indian manufacturing and non-manufacturing companies. Accounting and Finance Research, 6(1).
Sanni, O. (2018). Effect of corporate characteristics on voluntary disclosure of listed financial service firms in Nigeria. Amity Journal of Corporate Governance, 3(2), 29-41.
Sartawi, I. I. S. M., Hindawi, R. M., Bsoul, R., & Ali, A. J. (2014). Board Composition, Firm Characteristics, and Voluntary Disclosure: The Case of Jordanian Firms Listed on the Amman Stock Exchange. International Business Research, 7(6), 67–82. https://doi.org/10.5539/ibr.v7n6p67
Scaltrito, D. (2016). Is voluntary disclosure value relevant? Evidence from Italian listed companies. The International Journal of Business and Finance Research, 10(2), 17-30.
Sharma, A., & Rastogi, S. (2021). Impact of efficiency on voluntary disclosure of non-banking financial company—microfinance institutions in India. Journal of Risk and Financial Management, 14(7), 289.
Sharma, A., & Rastogi, S. (2022). Voluntary Disclosures of Indian Microfinance Institutions. Australasian Accounting, Business and Finance Journal, 16(3), 108-130.
Sriram, M. (2020). Do firm specific characteristics and industry classification corroborate voluntary disclosure of financial ratios: an empirical investigation of S&P CNX 500 companies. Journal of Management and Governance, 24(2), 431-448.
Thabit, T. H., & Raewf, M. B. (2016). The impact of voluntary disclosure on SMEs in developing countries. In 6th International Conference on Global Social Entrepreneurship (Kota Bharu) (Vol. 46).
Thakor, A. V. (2015). Strategic information disclosure when there is fundamental
disagreement. Journal of Financial Intermediation, 24(2), 131–153. https://doi.org/10.1016/j.jfi.2013.12.001
Thinh, T. Q. (2021). The impact of firm characteristics on the voluntary disclosure–evidence on the top 50 listed firms of forbes Vietnam. Investment Management and Financial Innovations, 18(1), 215–222.
Tran, Q. T., Nguyen, N. K. D., & Le, X. T. (2021). Influence of ownership structure on voluntary accounting information disclosure: evidence from top 100 Vietnamese companies. The Journal of Asian Finance, Economics and Business, 8(1), 327-333.
Truant, E., Corazza, L., & Scagnelli, S. (2017). Sustainability and Risk Disclosure: An
Exploratory Study on Sustainability Reports. Sustainability, 9(4), 636. https://doi.org/10.3390/su9040636
Vitolla, F., Raimo, N., Rubino, M., & Garzoni, A. (2019a). How pressure from stakeholders affects integrated reporting quality. Corporate Social Responsibility and Environmental Management, 26(6), 1591–1606. https://doi.org/10.1002/csr.1850
Vitolla, F., Salvi, A., Raimo, N., Petruzzella, F., & Rubino, M. (2019b). The impact on the cost of equity capital in the effects of integrated reporting quality, (July), 1–11. https://doi.org/10.1002/bse.2384
Waweru, F. W. (2018). Voluntary Accounting Disclosures and Market Performance of Non-Financial Firms Listed in Nairobi Securities Exchange, Kenya (Doctoral dissertation, COHRED-JKUAT).
Yusuf, M. A., Fodio, M. I., & Nwala, M. N. (2018). Effect of ownership structure on voluntary disclosure of listed financial firms in Nigeria. International Journal of Economics, Commerce And Management, 6(10), 493-516.
Zhou, S., Simnett, R., & Green, W. (2017). Does Integrated Reporting Matter to the Capital Market? Abacus, 53(1), 94–132. https://doi.org/10.1111/abac.12104
Zraqat, O. M. (2020). The Effect of Voluntary Disclosure on the Cost of Capital: Evidence from Jordan. European Journal of Scientific Research, 157(1), 17-26.
Abeywardana, N. L. E., & Panditharathna, K. M. (2016). The Extent and Determinants of Voluntary Disclosures in Annual Reports: Evidence from Banking and Finance Companies in Sri Lanka. Accounting and Finance Research, 5(4), 147-162.
Abeywardana, N., & Panditharathna, K. (2016). The extent and determinants of voluntary disclosures in annual reports: evidence from banking and finance companies in Sri Lanka. Accounting and Finance Research, 5(4), 147-162.
Ahmed, K., & Khan, R. (2016). Disclosure practices and governance quality: evidence from micro finance institutions. Journal of Accounting & Organizational Change.
Al Mamun, S. A., & Kamardin, H. (2014). Corporate voluntary disclosure practices of banks in Bangladesh. Procedia-Social and Behavioral Sciences, 164, 258-263.
Albeksh, H. M. A. (2016). The Crisis of the Ethics of Audit Profession: Collapse of Enron company and the Lessons Learned. OALib, 03(11), 1–18. https://doi.org/10.4236/oalib.1103205
Al-Homaidi, E. A., Tabash, M. I., & Ahmad, A. (2020). The profitability of islamic banks and voluntary disclosure: empirical insights from Yemen. Cogent Economics & Finance, 8(1), 1778406.
Allaya, M., Derouiche, I., & Muessig, A. (2022). Voluntary disclosure, ownership structure, and corporate debt maturity: A study of French listed firms. International review of financial analysis, 81, 101300.
AlTheibeh, Z. A. H., Alhyari, O. A., & Hamza, M. (2018). Impact of Financial and Non-Financial Voluntary Disclosure on Stock Liquidity for Jordanian Industrial Shareholding Companies Listed on Amman Stock Exchange. International Journal of Business and Management, 13(12).
Amir, E., Harris, T. S., & Venuti, E. K. (1993). A Comparison of the Value-Relevance of U.S. Versus Non-U.S. GAAP Accounting Measures Using Form 20-F Reconciliations. Journal of Accounting Research, 31, 230. https://doi.org/10.2307/2491172
Ceustermans, S., & Breesch, D. (2017). Determinants of voluntary disclosure of sales in small private companies in Belgium. Journal of International Financial Management & Accounting, 28(2), 172-204.
Charumathi, B., & Ramesh, L. (2015). On the determinants of voluntary disclosure by Indian companies. Asia-Pacific Journal of Management Research and Innovation, 11(2), 108-116.
Chauhan, Y., & Kumar, S. B. (2018). Do investors value the nonfinancial disclosure in emerging markets?. Emerging Markets Review, 37, 32-46.
Chibuzo, O., Wisdom, O., Ifeanyi, O., & Chiamaka, O. E. (2021). Financial Performance, a Driver for Information Voluntary Disclosure: Insight from Manufacturing Companies in Nigeria. Asian Journal of Economics, Business and Accounting, 21(12), 29-42. https://doi.org/10.9734/ajeba/2021/v21i1230450
Cianci, A. M., & Falsetta, D. (2008). Impact of investors’ status on their evaluation of positive and negative, and past and future information. Accounting & Finance, 48(1), 719-739. https://doi.org/10.1111/j.1467-629X.2008.00269.x
Cormier, D., & Magnan, M. (2007). The revisited contribution of environmental reporting to investors’ valuation of a firm’s earnings: An international perspective. Ecological Economics, 62(3–4), 613–626.https://doi.org/10.1016/j.ecolecon.2006.07.030
Dada, S. O., & Adeniji, A. A. (2021). Voluntary disclosure and financial performance: analysis of listed oil and gas firms in Nigeria. The Strategic Journal of Business & Change Management, 8(3), 593 – 605.
Dahiyat, A. A. (2020). Determinants of voluntary disclosure quality in Jordan: evidence from manufacturing companies listed in Amman stock exchange. Academy of Accounting and Financial Studies Journal, 24(5), 1-11.
Elfeky, M. I. (2017). The extent of voluntary disclosure and its determinants in emerging markets: Evidence from Egypt. The Journal of Finance and Data Science, 3(1-4), 45-59.
Flores, E., Fasan, M., Mendes‐da‐Silva, W., & Sampaio, J. O. (2019). Integrated reporting and capital markets in an international setting: The role of financial analysts. Business Strategy and the Environment, 28(7), 1465-1480. https://doi.org/10.1002/bse.2378
Ghorbel, H., & Triki, F. (2016). The consequences of voluntary information disclosure on firm value: Case of Tunisian listed firms. Research Journal of Finance and Accounting, 7(6), 153-163.
Guthrie, J., & Parker, L. D. (1989). Corporate Social Reporting: A Rebuttal of Legitimacy theory. Accounting and Business Research, 19(76), 343–352. https://doi.org/10.1080/00014788.1989.9728863
Haddad, A. E., Baalbaki Shibly, F., & Haddad, R. (2020). Voluntary disclosure of accounting ratios and firm-specific characteristics: the case of GCC. Journal of Financial Reporting and Accounting, 18(2), 301-324.
Hasan, M. T., & Hosain, M. Z. (2015). Corporate mandatory and voluntary disclosure practices in Bangladesh: Evidence from listed companies of Dhaka Stock Exchange. Research Journal of Finance and Accounting, 6(12), 14-32.
Hawashe, A. A. (2019). Voluntary Disclosures in the Annual Report: Benefits and Costs, Preparers ‘Views. International Journal of Research in Business Studies and Management, 6(1), 1-16.
Hermalin, B. E., & Weisbach, M. S. (2012). Information Disclosure and Corporate
Governance. The Journal of Finance, 67(1), 195–233.https://doi.org/10.1111/j.1540-6261.2011.01710.x
Hsiao, P. C. K., & Kelly, M. (2018). Investment considerations and impressions of integrated reporting: Evidence from Taiwan. Sustainability Accounting, Management and Policy Journal, 9(1), 2–28. https://doi.org/10.1108/SAMPJ-10-2016-0072
Idowu Adeniyi, S., & Adebayo, H. O. (2018). Effect of financial leverage on voluntary corporate social disclosure among listed firms on Nigerian stock exchange: a study of selected manufacturing firms. Academic Journal of Economic Studies, 4(3), 18-24.
Ismail, T. H., & El‐Shaib, N. M. (2012). Impact of market and organizational determinants on voluntary disclosure in Egyptian companies. Meditari Accountancy Research, 20(2), 113-133.
Qamruzzaman, M., JAHAN, I., & KARIM, S. (2021). The Impact of Voluntary Disclosure on Firm’s Value: Evidence from Manufacturing Firms in Bangladesh. The Journal of Asian Finance, Economics and Business, 8(6), 671-685. https://doi.org/10.13106/jafeb.2021.vol8.no6.0671
Jankensgård, H. (2015). The relationship between voluntary disclosure, external financing and financial status. Journal of Business Finance & Accounting, 42(7-8), 860-884.
Joshi, R. (2015). Stakeholders' Perspective of Voluntary Disclosures in Indian Corporate Annual Reports. Pacific Business Review International, 8(5), 65-72.
Nurkumalasari, I. S., Restuningdiah, N., & Sidharta, E. A. (2019). Integrated reporting disclosure and its impact on firm value: Evidence in Asia. International Journal of Business, Economics and Law, 18(5), 99-108.
Manes-Rossi, F., Tiron-Tudor, A., Nicolò, G., & Zanellato, G. (2018). Ensuring more
sustainable reporting in europe using non-financial disclosure-de facto and de jure evidence. Sustainability (Switzerland), 10(4), 7–9. https://doi.org/10.3390/su10041162
Masum, M. H., Latiff, A. R. A., & Osman, M. N. H. (2021). Determinants of corporate voluntary disclosure in a transition economy. Problems and Perspectives in Management, 18(4), 130.
Muñoz-Izquierdo, N., Segovia-Vargas, M. J., Camacho-Miñano, M.-M., & Pascual-Ezama, D. (2019). Explaining the causes of business failure using audit report disclosures. Journal of Business Research, 98, 403–414. https://doi.org/10.1016/j.jbusres.2018.07.024
Musyoka, M. N. (2017). Effect of voluntary disclosure on financial performance of firms listed at Nairobi Securities Exchange (Doctoral dissertation, Kca University).
Najm-Ul-Sehar, B., & Tufail, S. (2013). Determinants of voluntary disclosure in annual report: A case study of Pakistan. Management and Administrative Sciences Review, 2(2), 181-195.
Nurudeen, O. I., Ahnda, I. M., & Shalli, A. M. (2018). Effect Of Ownership Structure On voluntary Disclosure Of Listed Financial Firms In Nigeria. International Journal of Economics, Commerce and Management, 6(10), 493–516
Obeng, V. A., Ahmed, K., & Miglani, S. (2020). Integrated reporting and earnings quality : The moderating effect of agency costs. Pacific-Basin Finance Journal, 60(September 2019), 101285. https://doi.org/10.1016/j.pacfin.2020.101285
Olaoye, S. A., & Okeke, O. C. (2020). Financial performance and strategic information voluntary disclosure: analysis of listed manufacturing companies in Nigeria. European Journal of Accounting, Finance and Investment, 6(6), 9-18.
Qamruzzaman, M., JAHAN, I., & KARIM, S. (2021). The Impact of Voluntary Disclosure on Firm’s Value: Evidence from Manufacturing Firms in Bangladesh. The Journal of Asian Finance, Economics and Business, 8(6), 671-685.
Qiaochu Wang, Yan Huang, P. V. S. (2022). Algorithmic Lending, Competition, and Strategic Information Disclosure. SSRN Electronic Journal, 1–52.
Quoc Thinh, T. (2021). The impact of firm characteristics on the voluntary disclosure – evidence on the top 50 listed firms of Forbes Vietnam. Investment Management and Financial Innovations, 18(1), 215–222.https://doi.org/10.21511/imfi.18(1).2021.
Reitmaier, C., & Schultze, W. (2017). Enhanced business reporting: value relevance and determinants of valuation-related disclosures. Journal of Intellectual Capital, 18(4), 832–867. https://doi.org/10.1108/JIC-12-2016-0136
Rouf, M. A. (2017). Firm-specific characteristics, corporate governance and voluntary disclosure in annual reports of listed companies in Bangladesh. International Journal of Managerial and Financial Accounting, 9(3), 263-282.
Saha, R., & Kabra, K. C. (2022). Is voluntary disclosure value relevant? Evidence from top listed firms in India. Vision, 26(4), 471-481.
Sahore, N., & Verma, A. (2017). Corporate disclosures and financial performance of selected Indian manufacturing and non-manufacturing companies. Accounting and Finance Research, 6(1).
Sanni, O. (2018). Effect of corporate characteristics on voluntary disclosure of listed financial service firms in Nigeria. Amity Journal of Corporate Governance, 3(2), 29-41.
Sartawi, I. I. S. M., Hindawi, R. M., Bsoul, R., & Ali, A. J. (2014). Board Composition, Firm Characteristics, and Voluntary Disclosure: The Case of Jordanian Firms Listed on the Amman Stock Exchange. International Business Research, 7(6), 67–82. https://doi.org/10.5539/ibr.v7n6p67
Scaltrito, D. (2016). Is voluntary disclosure value relevant? Evidence from Italian listed companies. The International Journal of Business and Finance Research, 10(2), 17-30.
Sharma, A., & Rastogi, S. (2021). Impact of efficiency on voluntary disclosure of non-banking financial company—microfinance institutions in India. Journal of Risk and Financial Management, 14(7), 289.
Sharma, A., & Rastogi, S. (2022). Voluntary Disclosures of Indian Microfinance Institutions. Australasian Accounting, Business and Finance Journal, 16(3), 108-130.
Sriram, M. (2020). Do firm specific characteristics and industry classification corroborate voluntary disclosure of financial ratios: an empirical investigation of S&P CNX 500 companies. Journal of Management and Governance, 24(2), 431-448.
Thabit, T. H., & Raewf, M. B. (2016). The impact of voluntary disclosure on SMEs in developing countries. In 6th International Conference on Global Social Entrepreneurship (Kota Bharu) (Vol. 46).
Thakor, A. V. (2015). Strategic information disclosure when there is fundamental
disagreement. Journal of Financial Intermediation, 24(2), 131–153. https://doi.org/10.1016/j.jfi.2013.12.001
Thinh, T. Q. (2021). The impact of firm characteristics on the voluntary disclosure–evidence on the top 50 listed firms of forbes Vietnam. Investment Management and Financial Innovations, 18(1), 215–222.
Tran, Q. T., Nguyen, N. K. D., & Le, X. T. (2021). Influence of ownership structure on voluntary accounting information disclosure: evidence from top 100 Vietnamese companies. The Journal of Asian Finance, Economics and Business, 8(1), 327-333.
Truant, E., Corazza, L., & Scagnelli, S. (2017). Sustainability and Risk Disclosure: An
Exploratory Study on Sustainability Reports. Sustainability, 9(4), 636. https://doi.org/10.3390/su9040636
Vitolla, F., Raimo, N., Rubino, M., & Garzoni, A. (2019a). How pressure from stakeholders affects integrated reporting quality. Corporate Social Responsibility and Environmental Management, 26(6), 1591–1606. https://doi.org/10.1002/csr.1850
Vitolla, F., Salvi, A., Raimo, N., Petruzzella, F., & Rubino, M. (2019b). The impact on the cost of equity capital in the effects of integrated reporting quality, (July), 1–11. https://doi.org/10.1002/bse.2384
Waweru, F. W. (2018). Voluntary Accounting Disclosures and Market Performance of Non-Financial Firms Listed in Nairobi Securities Exchange, Kenya (Doctoral dissertation, COHRED-JKUAT).
Yusuf, M. A., Fodio, M. I., & Nwala, M. N. (2018). Effect of ownership structure on voluntary disclosure of listed financial firms in Nigeria. International Journal of Economics, Commerce And Management, 6(10), 493-516.
Zhou, S., Simnett, R., & Green, W. (2017). Does Integrated Reporting Matter to the Capital Market? Abacus, 53(1), 94–132. https://doi.org/10.1111/abac.12104
Zraqat, O. M. (2020). The Effect of Voluntary Disclosure on the Cost of Capital: Evidence from Jordan. European Journal of Scientific Research, 157(1), 17-26.