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DETERMINANTS OF VOLUNTARY DISCLOSURE IN THE CONTEXT OF MOROCCAN STATE-OWNED ENTERPRISES
Objective: The objective of this study is to investigate how voluntary disclosure of information can contribute to achieving the objectives of good governance and performance of SOEs in the Moroccan context. Theoretical Framework: The main concepts and theories that drive the research are presented in the first part and deeply related to some corporate governance theories. Method: The methodology adopted for this research comprises [concisely describe the study design, including approach, participants, instruments, procedures, etc.]. Data collection was carried out through literature review and analysis of documents and studies to explore the impacts of voluntary disclosurein the context of SOEs reform. Results and Discussion: The Documentary explorations in relation to the research area have shown a strong need for informative disclosure for SOEs, particularly in the context of a reform aimed at improving governance and performance. Research Implications: Given the context and objectives of the research, the results obtained may provide a starting point for a better understanding of the role, content and frequency of voluntary disclosure in order to help achieve the goals of SOE reform in Morocco. Originality/Value: The originality of this research is linked above all to its topicality. In fact, it takes account of very recent data and a significant effort has been made to integrate all the data relating to current developments in SOEs in the Morocan context.
Journal Article
More Than You Wanted to Know
Perhaps no kind of regulation is more common or less useful than mandated disclosure-requiring one party to a transaction to give the other information. It is the iTunes terms you assent to, the doctor's consent form you sign, the pile of papers you get with your mortgage. Reading the terms, the form, and the papers is supposed to equip you to choose your purchase, your treatment, and your loan well.More Than You Wanted to Knowsurveys the evidence and finds that mandated disclosure rarely works. But how could it? Who reads these disclosures? Who understands them? Who uses them to make better choices?
Omri Ben-Shahar and Carl Schneider put the regulatory problem in human terms. Most people find disclosures complex, obscure, and dull. Most people make choices by stripping information away, not layering it on. Most people find they can safely ignore most disclosures and that they lack the literacy to analyze them anyway. And so many disclosures are mandated that nobody could heed them all. Nor can all this be changed by simpler forms in plainer English, since complex things cannot be made simple by better writing. Furthermore, disclosure is a lawmakers' panacea, so they keep issuing new mandates and expanding old ones, often instead of taking on the hard work of writing regulations with bite.
Timely and provocative,More Than You Wanted to Knowtakes on the form of regulation we encounter daily and asks why we must encounter it at all.
eBook
The world of PostSecret
A ton of secrets, one postcard at a time. Warren started inviting people to anonymously mail artful secrets in 2004. Here he shares some that he has received in the last five years, and shares his favorite stories.
Book
ESG disclosure and firm performance before and after IR
PurposeThis paper aims to investigate the effect of environmental, social and governance disclosure (ESGD) on firm performance (FP) before and after the introduction of integrated reporting (IR) further to exploring a potential moderation effect of corporate governance mechanisms on this relationship.Design/methodology/approachOrdinary least squares and firm-fixed effects models were estimated based on data related to FTSE 350 between 2009 and 2018. The data has been mainly collected from Bloomberg and Capital IQ. This analysis was supplemented with applying a two-stage least squares (2 SLS) model to address any concerns regarding the expected occurrence of endogeneity problems.FindingsThe results show a positive and significant relationship between ESGD score and FP before and after 2013, among a sample of FTSE 350. Furthermore, the study is suggestive of a moderation effect of corporate governance mechanisms (i.e. ownership concentration, gender diversity and board size) on the ESGD-FP nexus. Additionally, this paper finds that firms voluntarily associated with IR have a tendency to achieve better firm financial performance.Practical implicationsThe findings of the present study have several policy and practitioner implications. For example, managers may engage in ESGD to enhance their firms’ financial performance by the voluntary involvement in IR, which believed to help investors to rationalise their investment decisions. Likewise, the results reiterate the crucial need to integrate more social, environmental and economic regulations to promote sustainability in the UK. The paper also offers a systematic picture for policymakers in the UK as well as future researchers.Social implicationsThe findings of this paper indicate that IR plays a significant role in the relationship between ESGD and FP, where IR firms seemed to be achieving better FP as compared with their non-IR counterparts. This implies that stakeholders may have played a magnificent effort to encourage firms’ voluntary engagement in IR in the UK.Originality/valueTo the best of the authors’ knowledge, this is the first study to explore the potential moderating effect of ownership concentration, gender diversity and board size on the relationship between ESGD and FP and to examine whether firms’ voluntary involvement in IR can lead to better FP after the introduction of IR in 2013 in the UK.
Journal Article
Corporate disclosures, 1553 to 2007 AD : the origin of financial and business reporting
With partial reference to corporate disclosures in India.
Book
Taking Stock of Carbon Disclosure Research While Looking to the Future: A Systematic Literature Review
Carbon disclosure research has sparked a growing interest due to climate change phenomenon and the impact thereof on the global market in recent years. Despite this trend, there is still a gap in knowledge regarding the role that carbon disclosure plays in the economic activities of corporations. Therefore, the purpose of this study is to systematically review the available literature on corporate carbon reporting by assessing current research trends, theoretical perspectives, and themes discussed in the field. A final sample of 168 studies from the Scopus database that explicitly discussed carbon reporting were included in this investigation. The results indicated an increase in the number of studies, especially in the last five years. In addition, carbon disclosure practices vary between different firm types, sectors, and countries. However, there is a shortage of empirical studies on some contexts that have rarely been considered. Moreover, it was found that the existing literature has only focused on the demographic characteristics of firms as the driving factor of carbon disclosure, while little attention has been paid to the attributes of governance, auditing, top management, and ownership. Nevertheless, there is no academic consensus on some determinants of carbon reporting, including profitability and the effect of the industry. With regard to the reporting quality, there is no evidence that less disclosed information means that reporting is rare in quality. This study provides a comprehensive, systematic analysis of carbon disclosure studies. The implications for future research are also discussed.
Journal Article