This study basically investigates the relationship between the financial performance and dividend payout among listed firms' in Nigeria. It also looks at the relationship between ownership structure, size of firms and the dividend payouts. The annual reports for the period 2006-2010 were...

The main purpose of this paper is to examine how important the profile of manager is to voluntary financial disclosure in the Tunisian emerging market. We mobilize the upper echelon theory which suggests that human factors may affect firm strategy and performance. We investigate the...

Research Questions - To what extent do the various corporate reporting channels, documents, and instruments incorporate the issues identified in the literature as affecting human capital? Which aspects are taken into account by Romanian healthcare companies regarding the reporting of human...

The main purpose of this paper is to analyze the interactions between the external and internal mechanisms of governance and voluntary disclosure in the annual reports (external mechanism of governance) in the Tunisian emerging market. Our investigation is specifically about the study of the...