Moderating effect of voluntary disclosure quality on the relationship between earnings management and cost of capital
Earnings management is one of the most important issues that determines the financial position of the companies. However, the method that influences the expectations of investors are the firms that need to be credible, transparent, and more informative about their activities, because when the firms’...
| Main Authors: | Ghaleb Al Qadi, Maher Azzam, Abdul Hamid, Mohamad Ali, Saidin, Saidatunur Fauzi |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Human Resources Management Academic Research Society (HRMARS)
2024
|
| Online Access: | http://psasir.upm.edu.my/id/eprint/116890/ http://psasir.upm.edu.my/id/eprint/116890/1/116890.pdf |
Similar Items
The direct relationship between earnings management and cost of capital in Jordan’s companies
by: Saidin, Saidatunur Fauzi, et al.
Published: (2024)
by: Saidin, Saidatunur Fauzi, et al.
Published: (2024)
Analyzing the impact of real and accrual earnings management on the cost of equity: evidence from the Jordanian Amman stock exchange
by: Ghaleb Al-Qadi, Maher Azzam, et al.
Published: (2024)
by: Ghaleb Al-Qadi, Maher Azzam, et al.
Published: (2024)
Assessing the dynamics of cost of equity: a critical literatures of its determinants, models, and implications for financial management
by: Saidin, Saidatunur Fauzi, et al.
Published: (2024)
by: Saidin, Saidatunur Fauzi, et al.
Published: (2024)
Effects of audit committee effectiveness and board characteristics on voluntary disclosure quality in (MENA) countries
by: Alhzeem, Ameer Reaad Sulaiman, et al.
Published: (2024)
by: Alhzeem, Ameer Reaad Sulaiman, et al.
Published: (2024)
The effects of voluntary disclosure, managerial ownership, and proprietary costs on the return-earnings relation
by: Lau, S., et al.
Published: (2006)
by: Lau, S., et al.
Published: (2006)
Effect of voluntary disclosure on earnings response and company performance in Malaysia
by: Cheng, Fan Fah, et al.
Published: (2013)
by: Cheng, Fan Fah, et al.
Published: (2013)
Voluntary carbon disclosure and the cost of equity capital: Empirical evidence from the United Kingdom
by: Yang, Yue
Published: (2022)
by: Yang, Yue
Published: (2022)
Disclosure Quality, the Cost of Capital and Strategic Correlation
by: Cheung, Adrian, et al.
Published: (2014)
by: Cheung, Adrian, et al.
Published: (2014)
Drivers of Voluntary Intellectual Capital Disclosure in Listed Biotechnology Companies
by: White, Greg, et al.
Published: (2007)
by: White, Greg, et al.
Published: (2007)
Quarterly Reports Quality: Evidence From Earnings Deviation Between Audited Annual Financial Statements And Cumulative Quarterly Reports.
by: Saidin, Saidatunur Fauzi
Published: (2017)
by: Saidin, Saidatunur Fauzi
Published: (2017)
Essays on ICT standardization, voluntary R&D disclosure and capital market valuation
by: Deng, Xin
Published: (2022)
by: Deng, Xin
Published: (2022)
The nature and extent of voluntary intellectual capital disclosures by Australian and UK biotechnology companies
by: White, Greg, et al.
Published: (2010)
by: White, Greg, et al.
Published: (2010)
Understanding Voluntary NSSI Disclosure
by: Mirichlis, Sylvanna Christina
Published: (2024)
by: Mirichlis, Sylvanna Christina
Published: (2024)
Corporate governance and voluntary disclosure in Malaysia
by: Mohd Ghazali, Nazli Anum
Published: (2010)
by: Mohd Ghazali, Nazli Anum
Published: (2010)
Better understanding voluntary disclosures in Australia
by: Aripin, Norhani, et al.
Published: (2009)
by: Aripin, Norhani, et al.
Published: (2009)
Understanding voluntary disclosure: Malaysian perspective
by: Zaini Embong,
Published: (2014)
by: Zaini Embong,
Published: (2014)
Voluntary Disclosure of Corporate Integrity In the Annual Report of the Malaysian Federal Statutory Bodies
by: Siti Zabedah, Saidin, et al.
Published: (2017)
by: Siti Zabedah, Saidin, et al.
Published: (2017)
Corporate Governance, Intellectual Capital, And Earnings Quality: The Moderating Role Of Political Connection In Jordan
by: Alorayni, Osamah Jamal Dolai
Published: (2024)
by: Alorayni, Osamah Jamal Dolai
Published: (2024)
Voluntary disclosure by Shariah approved companies: an exploratory study
by: Ousama, Abdulrahman Anam, et al.
Published: (2010)
by: Ousama, Abdulrahman Anam, et al.
Published: (2010)
The Impact of International Pressures on Costs and Benefits of Voluntary Disclosures in Internationally Listed European Firms
by: Tze Yeung, Mok
Published: (2010)
by: Tze Yeung, Mok
Published: (2010)
The moderating effect of government ownership on the relationship between corporate governance mechanisms and voluntary disclosure in Saudi Arabia and United Arab Emirates / Yaseen Al-Janadi
by: Al-Janadi, Yaseen
Published: (2010)
by: Al-Janadi, Yaseen
Published: (2010)
Characterizing the nature and extent of voluntary intellectual capital disclosures by listed UK and Australian biotechnology companies
by: White, Greg, et al.
Published: (2009)
by: White, Greg, et al.
Published: (2009)
Quality of quarterly accounts : evidence of earnings deviation within audited accounts.
by: Malik@Malek, Mazrah, et al.
Published: (2013)
by: Malik@Malek, Mazrah, et al.
Published: (2013)
Factors influencing corporate voluntary disclosures in Malaysia
by: Ahmed Haji, Abdifatah, et al.
Published: (2013)
by: Ahmed Haji, Abdifatah, et al.
Published: (2013)
Voluntary disclosure in Malaysian corporate annual reports
by: Mohd Ghazali, Nazli Anum
Published: (2009)
by: Mohd Ghazali, Nazli Anum
Published: (2009)
A comparative analysis of voluntary risk disclosures
by: Probohudono, Agung Nur
Published: (2012)
by: Probohudono, Agung Nur
Published: (2012)
Determinants of voluntary disclosure for Vietnamese listed firms
by: Vu, Kelly Bao Anh Huynh
Published: (2012)
by: Vu, Kelly Bao Anh Huynh
Published: (2012)
Corporate governance and different types of voluntary disclosure
by: Ho, Poh-Ling, et al.
Published: (2013)
by: Ho, Poh-Ling, et al.
Published: (2013)
A longitudinal study of voluntary disclosure quality in the annual reports of innovative firms
by: Lim, S., et al.
Published: (2017)
by: Lim, S., et al.
Published: (2017)
The Impact of Intellectual Capital Disclosure on Cost of Capital: Evidence From Malaysia
by: Lee, Yee Meei
Published: (2019)
by: Lee, Yee Meei
Published: (2019)
Audited quarterly accounts and earnings response coefficients
by: Malik, Mazrah, et al.
Published: (2016)
by: Malik, Mazrah, et al.
Published: (2016)
Role of analyst following in the relationship between integrated reporting quality irq disclosure and cost of equity capital in developed markets
by: Sharif, Hazhar, et al.
Published: (2022)
by: Sharif, Hazhar, et al.
Published: (2022)
The Impact of Carbon Disclosure Level on Cost of Capital in China
by: Chen, Tianyu
Published: (2022)
by: Chen, Tianyu
Published: (2022)
Organizational complexity and audit report lag in GCC economies: the moderating role of audit quality
by: Khan, Faisal, et al.
Published: (2023)
by: Khan, Faisal, et al.
Published: (2023)
Implications of Shariah on the voluntary disclosure of
Indonesian listed companies
by: Annuar, Hairul Azlan
Published: (2014)
by: Annuar, Hairul Azlan
Published: (2014)
Ownership structure and voluntary disclosure in Malaysian listed firms
by: Ho, Poh-Ling
Published: (2008)
by: Ho, Poh-Ling
Published: (2008)
Determinants of corporate voluntary disclosure in a transition economy
by: Masum, Mofijul Hoq, et al.
Published: (2020)
by: Masum, Mofijul Hoq, et al.
Published: (2020)
Ownership structure and corporate voluntary disclosures in transition economy
by: Masum, Mofijul Hoq, et al.
Published: (2020)
by: Masum, Mofijul Hoq, et al.
Published: (2020)
The quality and determinants of voluntary disclosures in annual reports of Shari'ah compliant companies in Malaysia
by: Mohd Ghazali, Nazli Anum
Published: (2013)
by: Mohd Ghazali, Nazli Anum
Published: (2013)
Earnings deviation of interim and annual accounts: pre and post-MASB 26
by: Fauzi Saidin, Saidatunur, et al.
Published: (2022)
by: Fauzi Saidin, Saidatunur, et al.
Published: (2022)
Similar Items
-
The direct relationship between earnings management and cost of capital in Jordan’s companies
by: Saidin, Saidatunur Fauzi, et al.
Published: (2024) -
Analyzing the impact of real and accrual earnings management on the cost of equity: evidence from the Jordanian Amman stock exchange
by: Ghaleb Al-Qadi, Maher Azzam, et al.
Published: (2024) -
Assessing the dynamics of cost of equity: a critical literatures of its determinants, models, and implications for financial management
by: Saidin, Saidatunur Fauzi, et al.
Published: (2024) -
Effects of audit committee effectiveness and board characteristics on voluntary disclosure quality in (MENA) countries
by: Alhzeem, Ameer Reaad Sulaiman, et al.
Published: (2024) -
The effects of voluntary disclosure, managerial ownership, and proprietary costs on the return-earnings relation
by: Lau, S., et al.
Published: (2006)