Firm-specific determinants of continuous corporate disclosures

By R. Debreceny, A. Rahman. 2005

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Independent Director Reputation Incentives and Stock Price Informativeness (2017, background): “As there is no clear definition of what constitutes materiality (Debreceny and Rahman, 2005), a level of discretion is left with the managers and directors to decide what The average market capitalization of the treatment group is 11,032 million dollars whereas the average market capitalization of t”
The impact of corporate governance on the timeliness of corporate internet reporting by Egyptian listed companies (2008, background): “Depending on the above debate, we can formulate the sixth hypothesis as follows: prove a significant relationship (Debreceny and Rahman, 2005; Marston and Polei, 2004; Momany and Al-Shorman, 2006; Oyelere et al. , 2003).”
The determinants of corporate disclosure: a meta-analysis (2010, background): “Furthermore, Lang and Lundholm (1993) and Kasznik and Lev (1995) argue that there is a positive relationship between size and disclosure, which can be potentially justified by economies of scales (Field et al., 2005). In fact, the evidence from Watson et al. (2002) suggests that voluntary disclosure”