Ownership Structure and Corporate Voluntary Disclosures in Transition Economy

Masum, Mofijul Hoq; Latiff, Ahmed Razman Abdul; Osman, Mohammad Noor Hisham

doi:10.13106/jafeb.2020.vol7.no10.601

Cited by 16 publications

(15 citation statements)

References 39 publications

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“…Sadou et al (2017) state that when the agent-principal agreement is results-based, the agent is more possible to serve the principal's interests. According to agency theory, the principal accepts the loss of a fractional part of their wealth to get the best administrative presentation from the agent in compensation (Masum et al, 2020). Thus, the theory posits that managers will make social information available only if the benefits of disclosure exceed the associated costs and thereby indorse their good.…”

Section: Origin Of Theories For Corporate Voluntary Disclosurementioning

confidence: 99%

“…To investigate the association between environmental performance of firms and the level of voluntary environmental disclosure in emerging markets 19 Masum et al (2020) Agency Theory, stakeholder theory…”

Section: Trend Of Theories Applied In the Sample Studiesmentioning

confidence: 99%

“…Corporate voluntary disclosure (CVD) is measured theoretically significant for effective functioning of the capital market as it interconnects organizations' presentation and governance to the stakeholders and probable investors, which enhance their assurance. CVD mentions to an organization's management-free choice to deliver monetary, non-monetary, social, ecological and other pertinent additional information considered for taking appropriate decision of the annual report users (Masum et al, 2020;Alipour et al, 2019;Giannarakis et al, 2017;El-Diftar et al, 2017).…”

Section: Introductionmentioning

confidence: 99%

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Theories applied in corporate voluntary disclosure: a literature review

Rouf

Siddique

2022

JEPP

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PurposeThis paper attempts to review the corporate voluntary disclosure (CVD) from the theoretical perspective as well as propose a conceptual framework.Design/methodology/approachThe researchers use structural literature review technique. The sample literature consisting of 55 articles was extracted from the Scopus database over the period of 2017–2021.FindingsThe literature observes that the legitimacy, agency and stakeholder theories are most applied in CVD related studies than the other theories. It is also revealed that researchers need to concentrate more studies on those theories of CVD that have been applied in a limited study such as neo-institutional, signaling, resource dependence, political economy and impression management theories.Practical implicationsThe findings can help the understanding of parties such as practitioners', regulators and potential investors of the theories in CVD from a combined and comprehensive view.Social implicationsThe results of the study offer new insights into the potential impact of organizational level and country level theories in CVD from different perspectives of developed and developing countries.Originality/valueThis study delivers an inclusive literature review of the current study approach on the theories of CVD and highlights some stimulating guidelines for future study.

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Section: Origin Of Theories For Corporate Voluntary Disclosurementioning

confidence: 99%

Section: Trend Of Theories Applied In the Sample Studiesmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

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Theories applied in corporate voluntary disclosure: a literature review

Rouf

Siddique

2022

JEPP

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“…Meanwhile, [24] states that it is a professional practice regarding managerial knowledge [15]. [17] states that project management requires time management, expense, communications, sourcing, efficiency, risk, or project scope [20].…”

Section: Project Managementmentioning

confidence: 99%

The Importance of Communication Management Improving the Performance of Construction Project Managers in Developing Countries

Lubis¹

2021

Journal of Southwest Jiaotong University

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The biggest threat that results in the project not being successful is failure to build a stakeholder project. Based on research on construction projects in developing countries, the lack of communication among workers due to cultural uniformity and the uniqueness of their respective regions can become work constraints that can affect implementation performance and productivity, namely, there is a 69.61% decrease in time performance. The main objective of this research is to analyze the role of communication management in improving the performance of construction project managers in developing countries, particularly the role of construction managers in implementing a construction project. This research uses a qualitative approach and a case study method. Sampling using purposive sampling. Forum Group Discussion to see how the opinions of construction project managers in Indonesia view the importance of communication management in the success of construction projects. The study results explain that the need for Public Relations Infrastructure management plays a role in ensuring various policies and communication to the public. This is a reflection of the effective function of public relations in the implementation of infrastructure development. In carrying out the construction, the construction project manager must pay attention to communication dynamics to support the success of infrastructure development projects. Contractors and other parties involved in infrastructure development must raise awareness of the essence of effective communication in fostering trust in the public concerned with infrastructure development.

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“…Four independent variables are selected to conduct the study, namely, market category, firm liquidity, firm leverage, and board size. Firm leverage is considered a probable determinant of corporate voluntary disclosure because organizations with external debt are more accountable for providing more voluntary corporate information due to the reduced cost of debt (Masum et al, 2020a). In this study, firm leverage has been obtained by scaling the total liability of an organization by the total reported equity of the company.…”

Section: Independent Variablesmentioning

confidence: 99%

Determinants of corporate voluntary disclosure in a transition economy

Masum

Latiff

Osman

2020

Problems and Perspectives in Management

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Corporate voluntary disclosure becomes a burning issue in the literature of accounting throughout the last two decades. The study aims to explore the most crucial determinants that influence corporate voluntary disclosure in a transition economy. A cross-sectional study based on the pharmaceutical and chemical companies listed in the Dhaka Stock Exchange is conducted to reconnoiter the crucial determinants affecting the voluntary disclosure. Based on the agency theory, stakeholder theory, and previous literature, the determinants are selected. An unweighted disclosure index is used to measure the extent of voluntary disclosure; after that, a multivariate analysis is steered to reconnoiter the key determinants of voluntary disclosure. It is found that firm leverage and firm liquidity are the key determinants that significantly influence the corporate voluntary disclosure in a transition economy. In contrast, no significant positive association is found between voluntary disclosure and board size. In additon, it is also found that market category significantly influences voluntary disclosure with an inverse direction. This study has important implications for both the corporate people and the regulatory bodies of the transition economy. The study also helps various stakeholders of the transition economy – Bangladesh, in designing their strategies regarding the most significant determinants of voluntary disclosure. Acknowledgment We are very thankful to the Institute of Advanced Research (IAR), United International University, Bangladesh, to grant us the fund by mobilizing which we generate our required data for the study and complete this empirical study.

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Ownership Structure and Corporate Voluntary Disclosures in Transition Economy

Cited by 16 publications

References 39 publications

Theories applied in corporate voluntary disclosure: a literature review

Theories applied in corporate voluntary disclosure: a literature review

The Importance of Communication Management Improving the Performance of Construction Project Managers in Developing Countries

Determinants of corporate voluntary disclosure in a transition economy

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