Pengaruh Karakteristik Perusahaan Terhadap Luas Pengungkapan Sukarela
Disclosure Theory suggest that voluntary disclosure reduces information asymetry among investors by reducing transactions and information cost, which in turn reduces firms' cost of capital. The advantages of voluntary disclosure should encourage the listed firms to present voluntary disclosure...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Universitas Surabaya FEB, Jurusan Akuntansi
2019-05-01
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| Series: | Akuntansi dan Teknologi Informasi |
| Online Access: | https://journal.ubaya.ac.id/index.php/jati/article/view/1927 |