Journal of Engineering and Applied Sciences

Year: 2019
Volume: 14
Issue: 13
Page No. 4323 - 4330

The Mediating Effect of Disclosure Quality on the Relationship Between Financial Performance and Firm Value in Iraqi Stock Exchange

Authors : Thamer Kadhim Al-Abedi, Hussein Ali Mohaisen and Haitham Sahib Saeed

References

Barron, O.E., D. Byard, C. Kile and E.J. Riedl, 2002. High‐technology intangibles and analysts’ forecasts. J. Accounting Res., 40: 289-312.
CrossRef  |  Direct Link  |  

Beretta, S. and S. Bozzolan, 2008. Quality versus quantity: The case of forward-looking disclosure. J. Accounting Audit. Finance, 23: 333-376.
Direct Link  |  

Botosan, C.A., 1997. Disclosure level and the cost of equity capital. Accounting Rev., 72: 323-349.
Direct Link  |  

De Klerk, M. and C. De Villiers, 2012. The value relevance of corporate responsibility reporting: South African evidence. Meditari Accountancy Res., 20: 21-38.
CrossRef  |  Direct Link  |  

De Klerk, M., C. De Villiers and C. Van Staden, 2015. The influence of corporate social responsibility disclosure on share prices: Evidence from the United Kingdom. Pac. Accounting Rev., 27: 208-228.
CrossRef  |  Direct Link  |  

Dhaliwal, D.S., S. Radhakrishnan, A. Tsang and Y.G. Yang, 2012. Nonfinancial disclosure and analyst forecast accuracy: International evidence on corporate social responsibility disclosure. Acc. Rev., 87: 723-759.
Direct Link  |  

Diantimala, Y., 2018. The mediating effect of sustainability disclosure on the relationship between financial performance and firm value. J. Accounting Finance Auditing Stud., 4: 32-48.
Direct Link  |  

Dienes, D., R. Sassen and J. Fischer, 2016. What are the drivers of sustainability reporting? A systematic review. Sustainability Accounting Manag. Policy J., 7: 154-189.
CrossRef  |  Direct Link  |  

Dilling, P.F., 2010. Sustainability reporting in a global context: What are the characteristics of corporations that provide high quality sustainability reports-an empirical analysis. Intl. Bus. Econ. Res. J., 9: 19-30.
CrossRef  |  Direct Link  |  

Fazzini, M. and L. Dal-Maso, 2016. The value relevance of assured environmental disclosure: The Italian experience. Sustainability Accounting Manag. Policy J., 7: 225-245.
CrossRef  |  Direct Link  |  

Garcia, E.A.D.R., J.M.D. Sousa-Filho and J.M.G. Boaventura, 2018. The influence of social disclosure on the relationship between corporate financial performance and corporate social performance. Rev. Contabilidade Financas, 77: 229-245.
CrossRef  |  Direct Link  |  

Gunawan, Y. and S. Mayangsari, 2015. [The effect of sustainability reporting on firm value with the investment opportunity set as a moderating variable (In Indonesian)]. E J. Trisakti Accounting, 2: 1-12.
Direct Link  |  

Haggard, K.S., X. Martin and R. Pereira, 2008. Does voluntary disclosure improve stock price informativeness? Financial Manage., 37: 747-768.
CrossRef  |  

Healy, P.M. and K.G. Palepu, 2001. Information asymmetry, corporate disclosure and the capital markets: A review of the empirical disclosure literature. J. Account. Econ., 31: 405-440.
CrossRef  |  

Ho, L.C.J. and M.E. Taylor, 2007. An empirical analysis of triple bottom-line reporting and its determinants: Evidence from the United States and Japan. J. Int. Fin. Manage. Accounting, 18: 123-150.
Direct Link  |  

Hope, O.K., 2003. Accounting policy disclosures and analysts' forecasts. Contemp. Account. Res., 20: 295-321.
CrossRef  |  

Hope, O.K., 2003. Disclosure practices, enforcement of accounting standards and analysts' forecast accuracy: An international study. J. Account. Res., 41: 235-272.
CrossRef  |  

Karamanou, I. and N. Vafeas, 2005. The association between corporate boards, audit committees and management earnings forecasts: An empirical analysis. J. Acc. Res., 43: 453-486.
Direct Link  |  

Lambert, R., C. Leuz and R. Verrencchia, 2007. Accounting information, disclosure and the cost of capital. J. Account. Res., 45: 385-420.
CrossRef  |  Direct Link  |  

Lapointe-Antunes, P., D. Cormier, M. Magnan and S. Gay-Angers, 2006. On the relationship between voluntary disclosure, earnings smoothing and the value-relevance of earnings: The case of Switzerland. Eur. Accounting Rev., 15: 465-505.
CrossRef  |  Direct Link  |  

Li, Q., W. Luo, Y. Wang and L. Wu, 2013. Firm performance, corporate ownership and corporate social responsibility disclosure in China. Bus. Ethics: A Eur. Rev., 22: 159-173.
CrossRef  |  Direct Link  |  

Momeni, A., A. Mohseni and G. Pirineh, 2015. The effect of social transparency on firm value and performance: Evidence from firms listed in Tehran stock exchange. Intl. J. Manag. Accounting Econ., 2: 1456-1471.
Direct Link  |  

Monika, L.T. and K. Muhammad, 2017. The effect of financial performance on corporate value with CSR disclosure and GCG mechanism as moderating variables. Accounting Anal. J., 5: 197-204.
Direct Link  |  

Mursalim, H., N. Alamzah and A. Sanusi, 2015. Financial decision, innovation, profitability and company value: study on manufacturing company listed in Indonesian stock exchange. Inf. Manag. Bus. Rev., 7: 72-78.
Direct Link  |  

Nistor, N., L. Predescu and I.I. Istudor, 2011. Analysis of the voluntary disclosure of companies performance indicators. Anal. Intl. DAAAM Symp. Proc., 22: 1499-1500.
Direct Link  |  

Saka, C. and T. Oshika, 2014. Disclosure effects, carbon emissions and corporate value. Sustainability Accounting Manage. Policy J., 5: 22-45.
CrossRef  |  Direct Link  |  

Sengupta, P., 1998. Corporate disclosure quality and the cost of debt. Account. Rev., 73: 459-474.
Direct Link  |  

Talab, H.R., F.M.M. Albalaki and H.H. Flayyih, 2018. Ownership structure, external audit and firm performance in Iraq. Soc. Sci. Hum. J., 2018: 343-352.
Direct Link  |  

Talab, H.R., K.B. bin Abdul Manaf and S.S.D. Biniti Abdul Malak, 2018. Internal audit function, ownership structure and firm performance in Iraq. J. Eng. Appl. Sci., 13: 2098-2102.

Talab, H.R., K.B.B.A. Manaf and S.S.D.A. Malak, 2017. Corporate governance mechanisms and firm performance in Iraq: A conceptual framework. Account Financial Manag. J., 2: 1132-1146.
Direct Link  |  

Vanstraelen, A., M.T. Zarzeski and S.W. Robb, 2003. Corporate nonfinancial disclosure practices and financial analyst forecast ability across three European countries. J. Intl. Financial Manag. Accounting, 14: 249-278.
CrossRef  |  Direct Link  |  

Wang, M.C., 2017. The relationship between firm characteristics and the disclosure of sustainability reporting. Sustainability, 9: 1-14.
CrossRef  |  Direct Link  |  

Welker, M., 1995. Disclosure policy, information asymmetry and liquidity in equity markets. Contemp. Account. Res., 11: 801-827.
CrossRef  |  

Design and power by Medwell Web Development Team. © Medwell Publishing 2024 All Rights Reserved