The Effects of Materiality Threshold and Managersۥ Voluntary Incentives on Disclosure of Information in the Financial Statement of Companies Listed in Tehran Stock Exchange
Citations
2 citations
References
5,443 citations
"The Effects of Materiality Threshol..." refers background in this paper
...Prepare of financial reporting based of managers ۥreporting decision [22], or in other word based on managers ۥ mandatory and voluntary incentives, is one of the best important case in the literature of information disclosure....
[...]
2,438 citations
"The Effects of Materiality Threshol..." refers background in this paper
...The cost of litigation risk appears when the manager withholds the firmsۥ news, especially bad news [13],[16],[27],[29],[37],[38],[39],[46]....
[...]
...Skinner (1994) suggests that firms will voluntarily disclosure bad news....
[...]
2,171 citations
1,394 citations
Additional excerpts
...In models (Verrecchia, 2001), theatricals and empirical researches, which as in advanced countries (Cooke, 1989; Meek et al, 1995; Depoers, 2000; Collett & Hrasky, 2005) or emerging countries (Hossain et al, 1995; Chau & Gray, 2002; Ferguson, 2002; Al-Razeen & Karbhari, 2004; Leventis & Weetman…...
[...]
1,346 citations
"The Effects of Materiality Threshol..." refers background in this paper
...The cost of litigation risk appears when the manager withholds the firmsۥ news, especially bad news [13],[16],[27],[29],[37],[38],[39],[46]....
[...]