Purpose Disclosure and transparency are major pillars of corporate governance which need to be greatly promoted in … voluntary disclosure and transparency. Among the four firm characteristics controlled for in the research, firm size was the … only one with a highly significant positive impact on voluntary disclosure and transparency. Research limitations …

states, in terms of disclosure and transparency compliance with the Organization for Economic Co-operation and Development … findings, revealing that the level of provisions related to disclosure and transparency stipulated in corporate governance … length, a separate chapter dealing with disclosure and transparency and its length, or the frequency of using these words and …