Value relevance of discretionary and non-discretionary disclosure across reporting environments

Value relevance of discretionary and non-discretionary disclosure across reporting environments

Orientation: Corporate disclosures have become increasingly important in financial reporting, leading to greater interest in understanding the value relevance of discretionary and non-discretionary disclosures. While prior studies often treat these disclosures as competing, this study explores wheth...

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Bibliographic Details
Main Authors: Jacques Totowa, Thabang Mokoaleli-Mokoteli
Format: Article
Language:English
Published: AOSIS 2025-04-01
Series:Journal of Economic and Financial Sciences
Subjects:
discretionary disclosure
non-discretionary disclosure
value relevance
reporting environment
content analysis
emerging and developed economies
Online Access:https://jefjournal.org.za/index.php/jef/article/view/996
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https://jefjournal.org.za/index.php/jef/article/view/996

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