1 |
Fatemi, A., Glaum, M., & Kaiser, S. (2018). ESG performance and firm value: The moderating role of disclosure. Global Finance Journal, 33(November), 45-64. https://doi.org/10.1016/j.gfj.2017.03.001
DOI
|
2 |
Achmad, T. (2007). Corporate governance of family firms and voluntary disclosure: The case of Indonesian manufacturing firms. Unpublished Dissertation. http://theses.library.uwa.edu.au/ adtWU2008.0042/ public/02whole.pdf
|
3 |
Ali, A., Klasa, S., & Yeung, E. (2014). Industry concentration and corporate disclosure policy. Journal of Accounting and Economics, 58(2-3), 240-264. http://dx.doi.org/10.1016/j.jacceco.2014.08.004
DOI
|
4 |
Aobdia, D., & Cheng, L. (2018). Unionization, product market competition, and strategic disclosure. Journal of Accounting and Economics, 65(2-3), 331-357. https://doi.org/10.1016/j.jacceco.2018.01.002
DOI
|
5 |
Baimukhamedova, A., Baimukhamedova, G., & Luchaninova, A. (2017). Financial Disclosure and the Cost of Equity Capital: The Empirical Test of the Largest Listed Companies of Kazakhstan, Journal of Asian Finance, Economics and Business, 4(3), 5-17. https://doi.org/10.13106/jafeb.2017.vol4.no3.5
DOI
|
6 |
Ball, R., & Brown, P. (1968). An empirical evaluation of accounting income numbers. Journal of Accounting Research, 6(2), 159-178. https://doi.org/DOI: 10.2307/2490232
DOI
|
7 |
Baridwan, Z., Machfoedz, M., & Tearney, M. G. (2001). An Evaluation of Disclosure of Financial Information by Public Companies in Indonesia. A research report by the SIAGA-PPA joint project, Faculty of Economics and Business, Universitas Gadjah Mada.
|
8 |
Beaver, W. H. (1968). The information content of annual earnings announcements. Journal of Accounting Research, 6(Empirical Research in Accounting: Selected Studies), 67-92. https://doi.org/DOI: 10.2307/2490070
DOI
|
9 |
Sharif, S. P., & Lai, M. M. (2015). The effects of corporate disclosure practices on firm performance, risk and dividend policy. International Journal of Disclosure and Governance, 12(4), 1-16. https://doi.org/10.1057/jdg.2015.2
DOI
|
10 |
Singhvi, S. S. (1968). Corporate disclosure through annual reports in the USA dan India. Journal of Finance, 23(3), 551-552. http://hdl.handle.net/10.1111/j.1540-6261.1968.tb00838.x
DOI
|
11 |
Skinner, D. J. (1994). Why firms voluntarily disclose bad news. Journal of Accounting Research, 32(1), 38-60. https://doi.org/10.2307/2491386
DOI
|
12 |
Tabash, M. I. (2019). An Empirical Investigation on the Relation between Disclosure and Financial Performance of Islamic Banks in the United Arab Emirates, Journal of Asian Finance, Economics and Business, 6(4), 27-35. https://doi.org/10.13106/jafeb.2019.vol6.no4.27
DOI
|
13 |
The United States Code. (1996). Economic Espionage Act of 1996 (Title 18, Section 1838, paragraph 3). http://www.tscm.com/USC18_90.html
|
14 |
Verrecchia, R. E. (1983). Discretionary disclosure. Journal of Accounting and Economics, 5(December), 179-194. https://doi.org/10.1016/0165-4101(83)90011-3
DOI
|
15 |
Verrecchia, R. E. (1990). Information Quality and Discretionary Disclosure. Journal of Accounting and Economics, 12(4), 365-380. https://doi.org/10.1016/0165-4101(90)90021-U
DOI
|
16 |
Wagenhofer, A. (1990). Voluntary disclosure with a strategic opponent. Journal of Accounting and Economics, 12(4), 341-363. https://doi.org/10.1016/0165-4101(90)90020-5
DOI
|
17 |
Wagenhofer, A. (2000). Disclosure of proprietary information in the course of an acquisition. Accounting and Business Research, 31(1), 57-69. https://doi.org/10.1080/00014788.2000.9729598
DOI
|
18 |
Frost, C., & Botosan, C.A. (1997). Regulation, disclosure and market liquidity (an examination of foreign issuers in regulated versus less-regulated US equity markets). Retrieved February 17, 2021, from https://ssrn.com/abstract=10618
|
19 |
Fauziyah, Y., & Siswantoro, D. (2016). Analysis of ethical identity disclosure and Sharia banking's performance in Indonesia, SNA XIX, UNILA Lampung, Indonesia.
|
20 |
Feltham, G. A., Gigler, F. B., & Hughes, J. S. (1992). The effects of line-of-business reporting on competition in oligopoly settings. Contemporary Accounting Research, 9(1), 1-23. https://doi.org/10.1111/j.1911-3846.1992.tb00865.x
DOI
|
21 |
Gigler, F. (1994). Self-enforcing voluntary disclosures. Journal of Accounting Research, 32(2), 224-240. https://doi.org/10.2307/2491283
DOI
|
22 |
Charumathi, B., & Ramesh, L. (2020). Impact of Voluntary Disclosure on Valuation of Firms: Evidence from Indian Companies. Vision: The Journal of Business Perspective, 24(2), 194-203. https://doi.org/10.1177/0972262920914138
DOI
|
23 |
Botosan, C. A., & Plumlee, M. A. (2002). A re-examination of disclosure level and expected cost of equity capital. Journal of Accounting Research, 40(1), 21-40. https://doi.org/10.1111/1475-679X.00037
DOI
|
24 |
Botosan, C. A., & Plumlee, M. A. (2005). Are information attributes are priced? The Accounting Review, 80(1), 21-53. http://dx.doi.org/10.2139/ssrn.475222
DOI
|
25 |
Callen, J. L., Fang, X., & Zhang, W. (2020). Protection of proprietary information and financial reporting opacity: Evidence from a natural experiment. Journal of Corporate Finance, 64(101641), 1-24. https://doi.org/10.1016/j.jcorpfin.2020.101641
DOI
|
26 |
Khanifah, K., Hardiningsih, P., Darmaryantiko, A., Iryantik, I., & Udin, U. (2020). The Effect of Corporate Governance Disclosure on Banking Performance: Empirical Evidence from Iran, Saudi Arabia and Malaysia, Journal of Asian Finance, Economics and Business, 7(3), 41-51. https://doi.org/10.13106/jafeb.2020.vol7.no3.41
DOI
|
27 |
Botosan, C. A. (1997). Disclosure level and the cost of equity capital. The Accounting Review, 72(3), 323-349. https://www.jstor.org/stable/248475
|
28 |
Khomsiah (2005). Analysis of the relationship between the index and corporate governance structure on the disclosure quality. Unpublished PhD Dissertation, Gadjah Mada University.
|
29 |
Kirschenheiter, M. (1997). Information quality and correlated Signals. Journal of Accounting Research, 35(1), 43-59. https://doi.org/10.2307/2491466
DOI
|
30 |
Kothari, S. P. (2001). Capital markets research in accounting. Journal of Accounting and Economics, 31(1-3), 105-231. https://doi.org/10.1016/S0165-4101(01)00030-1
DOI
|
31 |
Christensen, P. O., & Feltham, G. A. (2000). Market performance measures and disclosure of private management information in capital markets. Review of Accounting Studies, 5(4), 301-329. https://doi.org/10.1023/A:1026545622749
DOI
|
32 |
Gunawan, J. (2007). Corporate social disclosures by Indonesian Listed Companies: A pilot study. Social Responsibility Journal, 3(3), 26-34. https://doi.org/10.1108/17471110710835554
DOI
|
33 |
Healy, P. M., Hutton, A. P., & Palepu, K. G. (1999). Stock performance and intermediation changes surrounding sustained increases in disclosure. Contemporary Accounting Research, 16(3), 485-520. http://dx.doi.org/10.1111/j.1911-3846.1999.tb00592.x
DOI
|
34 |
Huang, Y., Jennings, R., & Yu, Y. (2017). Product market competition and managerial disclosure of earnings forecasts: Evidence from important tariff rate reductions. The Accounting Review, 92(3), 185-207. https://doi.org/10.2308/accr-51558
DOI
|
35 |
Chen, Y.-C., Hung, M., & Wang, Y. (2018). The effect of mandatory CSR disclosure on firm profitability and social externalities: Evidence from China. Journal of Accounting and Economics, 65(1), 169-190. https://doi.org/10.1016/j.jacceco.2017.11.009
DOI
|
36 |
Choi, F. D. S. (1974). European disclosure: The competitive disclosure hypothesis. Journal of International Business Studies, 5(2), 15-23. https://doi.org/10.1057/palgrave.jibs.8490706
DOI
|
37 |
Copeland, R. M., & Fredericks, W. (1968). Extent of disclosure. Journal of Accounting Research, 6(1), 106-113. https://doi.org/DOI: 10.2307/2490127
DOI
|
38 |
Glaeser, S. (2018). The effects of proprietary information on corporate disclosure and transparency: Evidence from trade secrets. Journal of Accounting and Economics, 66(1), 163-193. https://doi.org/10.1016/j.jacceco.2018.04.002
DOI
|
39 |
Lang, M., Lins, K. V., & Maffett, M. (2012). Transparency, liquidity, and valuation: International evidence on when transparency matters most. Journal of Accounting Research, 50(3), 729-774. https://doi.org/10.1111/j.1475-679X.2012.00442.x
DOI
|
40 |
Lang, M. H., & Sul, E. (2014). Linking industry concentration to proprietary costs and disclosure: Challenges and opportunities. Journal of Accounting and Economics, 58(2-3), 265-274. https://doi.org/10.1016/j.jacceco.2014.08.008
DOI
|
41 |
Leuz, C., & Verrecchia, R. E. (2000). The economic consequences of increased disclosure. Journal of Accounting Research, 38(Supplement), 91-124. https://doi.org/10.2307/2672910
DOI
|
42 |
Leuz, C., & Wysocki, P. D. (2016). The economics of disclosure and financial reporting regulation: Evidence and suggestions for future research. Journal of Accounting Research, 54(2), 525-622. https://doi.org/10.1111/1475-679X.12115
DOI
|
43 |
Neifar, S., & Jarboui, A. (2018). Corporate governance and operational risk voluntary disclosure: Evidence from Islamic banks. Research in International Business and Finance, 46(December), 43-54. https://doi.org/10.1016/j.ribaf.2017.09.006
DOI
|
44 |
Li, Y., Lin, Y., & Zhang, L. (2018). Trade secrets law and corporate disclosure: Causal evidence on the proprietary cost hypothesis. Journal of Accounting Research, 56(1), 265-308. https://doi.org/10.1111/1475-679X.12187
DOI
|
45 |
Liu, Y. C. A., Hsu, A. C., & Li, Y. Y. (2014). The Effect of Information Disclosure on Corporate Performance. Information Technology Journal, 13(13), 2079-2092. https://doi.org/10.3923/itj.2014.2079.2092
DOI
|
46 |
Moses, O., Houqe, M. N., & Zijl, T. van. (2018). What is the Economic Value of the Extractive Industries Transparency Initiative (EITI) Information Disclosure? Journal of Contemporary Accounting & Economics, 14(2), 216-233. https://doi.org/10.1016/j.jcae.2018.05.003
DOI
|
47 |
Dutta, S., & Nezlobin. (2016). Dynamic effects of information disclosure on investment efficiency. Journal of Accounting Research, 55(2), 329-369.
DOI
|
48 |
Dhaliwal, D. S. (1979). Disclosure regulations and the cost of capital. Southern Economic Journal, 45(3), 785-794. https://doi.org/DOI: 10.2307/1057477
DOI
|
49 |
Dhaliwal, D. S., Spicer, B. H., & Vickrey, D. (1979). The quality of disclosure and the cost of capital. Journal of Business Finance and Accounting, 6(2), 245-266. https://doi.org/10.1111/j.1468-5957.1979.tb01089.x
DOI
|
50 |
Diamond, D. W., & Verrecchia, R. E. (1991). Disclosure, liquidity, and the cost of capital. The Journal of Finance, 46(4), 1325-1359. https://doi.org/10.2307/2328861
DOI
|
51 |
Dye, R. A. (1985). Disclosure of Nonproprietary Information. Journal of Accounting Research, 23(1), 123-145. https://doi.org/10.2307/2490910
DOI
|
52 |
Dye, R. A., & Hughes, J. S. (2018). Equilibrium voluntary disclosures, asset pricing, and information transfers. Journal of Accounting and Economics, 66(1), 1-24. https://doi.org/10.1016/j.jacceco.2017.11.003
DOI
|
53 |
Dye, R. A., & Sridhar, S. S. (1995). Industry-wide disclosure dynamics. Journal of Accounting Research, 33(1), 157-174. https://doi.org/10.2307/2491297
DOI
|
54 |
Easley, D., & O'hara, M. (2004). Information and the cost of capital. The Journal of Finance, 59(4), 1553-1583. https://doi.org/10.1111/j.1540-6261.2004.00672.x
DOI
|
55 |
Elfeky, M. I. (2017). The extent of voluntary disclosure and its determinants in emerging markets: Evidence from Egypt. The Journal of Finance and Data Science, 3(1-4), 45-59. https://doi.org/10.1016/j.jfds.2017.09.005
DOI
|
56 |
Evans III, J. H., & Sridhar, S. S. (2002). Disclosure-disciplining mechanism, capital markets, product market and shareholder litigation. The Accounting Review, 77(3), 595-626. https://www.jstor.org/stable/3068889
DOI
|
57 |
Ou, J. A., & Penman, S. H. (1989). Financial statement analysis and the prediction of stock returns. Journal of Accounting and Economics, 11(4), 295-329. https://doi.org/10.1016/0165-4101(89)90017-7
DOI
|
58 |
Pae, S. (2002). Optimal disclosure policy in oligopoly markets. Journal of Accounting Research, 40(3), 901-932. https://doi.org/10.1111/1475-679X.00076
DOI
|
59 |
Qiu, Y., Shaukat, A., & Tharyan, R. (2016). Environmental and social disclosures: Link with corporate financial performance. The British Accounting Review, 48(1), 102-116. https://doi.org/10.1016/j.bar.2014.10.007
DOI
|
60 |
Qizam, I. (2011). The economic value of financial statement information risk and the risk relevance of fundamentals. Unpublished PhD Dissertation. Universitas Gadjah Mada.
|
61 |
Qizam, I., & Fong, M. (2019). Developing financial disclosure quality in sukuk and bond market: Evidence from Indonesia, Malaysia, and Australia. Borsa Istanbul Review, 19(3), 228-248. https://doi.org/10.1016/j.bir.2019.05.002
DOI
|
62 |
Rezaee, Z., & Tuo, L. (2017). Voluntary disclosure of non-financial information and its association with sustainability performance. Advances in Accounting, 39(December), 47-59. https://doi.org/10.1016/j.adiac.2017.08.001
DOI
|
63 |
Scott, W. R. (2006). Financial Accounting Theory (4th Ed.). Upper Saddle River, NJ: Prentice Hall.
|
64 |
Sengupta, P. (1998). Corporate disclosure quality and the cost of debt. The Accounting Review, 73(4), 459-474. https://www.jstor.org/stable/248186
|
65 |
Orhun, E. (2019). Voluntary disclosure and market competition: Theory and evidence from the U.S. services sector. Research in International Business and Finance, 47(January), 354-370.
DOI
|
66 |
Newman, P., & Sansing, R. (1993). Disclosure policies with multiple users. Journal of Accounting Research, 31(1), 92-112. https://doi.org/10.2307/2491043
DOI
|