Voluntary Environmental and Social Accounting Disclosure Practices in the Asia-Pacific Region: An International Empirical Test of Political Economy Theory

Financial institutions are often treated differently from non-financial businesses. Therefore, this paper uses the concept from earnings response literature and extended with
the banking risk management measures to find out whether the estimated financial risks have incremental content beyond earnings. This new procedure discovers that Australia
investors priced the credit risk, which is measure by the provision for bad and doubtful debts, significantly in the earnings response valuation. This finding suggests the relevant of the credit exposure in the Australia banks using the latest data.

The effect of financial risks on the earnings response in Australian Bank Stocks.

Comprehensive Income and Net Income as a Measure of Firm Performance

In this research, mandatory and voluntary incentives of disclosure, in the financial statement as a whole, have been tested. A sample of 98 companies active in Tehran stock exchange (TSE) and audited by Iran Auditing Organization (IAO) selected to test the research hypotheses. Study period selected, 1379 and 1380, as the fiscal year of before and after of the obligation to comply audit manual partially revised to include audit risk management as a base for materiality threshold. Research results is showed statistically significant impact of disclosure variables, include materiality threshold, earning response coefficient (ERC), proprietary cost (pc), on the disclosure in the financial statements. But the impact for the amount of capital provided by the company was no statistically significant.

The Effects of Materiality Threshold and Managersۥ Voluntary Incentives on Disclosure of Information in the Financial Statement of Companies Listed in Tehran Stock Exchange

Abdullah Khani

Papers

The Effects of Materiality Threshold and Managersۥ Voluntary Incentives on Disclosure of Information in the Financial Statement of Companies Listed in Tehran Stock Exchange