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翻訳と辞書　辞書検索 [ 開発暫定版 ] スポンサード リンク Voluntary disclosure ： ウィキペディア英語版 Voluntary disclosure Voluntary disclosure is the provision of information by a company's management beyond requirements such as generally accepted accounting principles and Securities and Exchange Commission rules,〔FASB, 2001. (Improving Business Reporting: Insights into Enhancing Voluntary Disclosures ). Retrieved on April 20, 2012.〕〔Meek G. K., Roberts C. B., Gray S. J., 1995. Factors Influencing Voluntary Annual Disclosures By U.S., U.K., and Continental European Multinational Corporations. ''Journal of International Business Studies'' 26(3), 555-572.〕 where the information is believed to be relevant to the decision-making of users of the company's annual reports.〔 Voluntary disclosure is carried out by many companies,〔 although the extent and type of voluntary disclosure differs by geographic region, industry, and company size.〔Ho S.S.M. & Wong K.S., 2001. A study of the relationship between corporate governance structures and the extent of voluntary disclosure. Journal of International Accounting, Audit & Taxation 10 (2001), 139-156.〕 The extent of voluntary disclosure is also affected by the firm's corporate governance structure〔〔Eng L.L. & Mak Y.T., 2003. Corporate governance and voluntary disclosure. ''Journal of Accounting and Public Policy'' 22 (2003), 325-345.〕 and ownership structure;〔 in particular, research has found that top executives have a significant influence on their firms' voluntary disclosures, and that managers have unique disclosure styles related to their personal backgrounds including their career paths and military experience.〔Bamber, Linda Smith, John (Xuefeng) Jiang, and Isabel Yanyan Wang. 2010. “What’s My Style? The Influence of Top Managers on Voluntary Corporate Financial Disclosure.” ''The Accounting Review'' 85 (4).〕 Voluntary disclosure has also been identified as an important area in financial reporting research.〔Ho, Simon S.M, and Kar Shun Wong. 2001. “A Study of the Relationship Between Corporate Governance Structures and the Extent of Voluntary Disclosure.” ''Journal of International Accounting, Auditing and Taxation'' 10 (2) (June): 139–156.〕 ==Overview and practices== 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Voluntary disclosure」の詳細全文を読む スポンサード リンク 翻訳と辞書 : 翻訳のためのインターネットリソース Copyright(C) kotoba.ne.jp 1997-2016. All Rights Reserved.