Title The role of voluntary information disclosure in financial valuation /
Translation of Title Savarankiškai atskleidiamos informacijos vaidmuo finansiniame vertinime.
Another Title Savanoriškai atskleidžiamos informacijos vaidmuo finansiniame vertinime.
Authors Dagilienė, Lina
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Is Part of Social Research = Socialiniai tyrimai : mokslo darbai / Šiaulių universitetas.. Šiauliai : Šiaulių universiteto leidykla. 2009, nr. 3(17), p. 18-27.. ISSN 1392-3110
Keywords [eng] Voluntary information disclosure ; Information asymmetry
Abstract [eng] Importance of information as economical resource in modern market conditions is significant in valuation of companies. Calculation of financial valuation methods is based on financial statesments; however, more information that may be disclosed only voluntary is needed for more complex valuation methods. There are approaches to voluntary information disclosure analyzed according to positive, normative and social accounting theories in the article. [...].
Published Šiauliai : Šiaulių universiteto leidykla
Type Journal article
Language English
Publication date 2009