This research aims to investigate empirically the perceived importance of various sources of financial information in relation to various investment decisions in the market, and to explore how the new source, electronic sources of financial information (ESFI), stands in relation to them. This...

This research examines the association between accounting conservatism and cash dividends of listed firms in the Kingdom of Bahrain. It has addressed two questions. First, does accounting conservatism actually work? Second, can accounting conservatism influence cash dividends of firms in the...

The purpose of this study is to examine the effect of six corporate governance mechanisms (institutional investors, foreign investors, major investors, debt ratio, board size and board composition) on the quality of corporate risk disclosure. The study uses a sample of listed firms in the...

A number of studies have indicated that the environmental disclosure of corporations is still at a very low level even though they are faced with increasing pressures from diverse stakeholder groups, including governmental agencies, to address environmental concerns. In spite of the substantial...

Literature on corporate social responsibility has sought to provide explanations for corporate decisions to disclose information in annual reports. A number of studies have been conducted to identify the motivations for corporate social disclosure by using a number of social theories and not the...

This paper extends the agency cost literature by examining whether managerial ownership, leverage and audit quality are associated with higher performance of companies traded on the Malaysian ACE (Access, Certainty, Efficiency) Market. The sample consists of 82 companies listed on the Malaysian...

Based on agency theory, ownership structure plays a role in monitoring managerial opportunistic behaviour. This study examines how different forms of ownership structures including foreign ownership, government ownership, and managerial ownership moderate the relationship between free cash flow...

This study examines the effects of self-efficacy and task complexity on audit judgment performance. Self-efficacy refers to the belief that a person has the capacity to organise and execute the course of action required to produce the desired outcome. The study employs a field experiment...