This paper investigates the relationship between corporate governance quality and voluntary disclosure of corporate governance information for listed companies in Malaysia. The moderating impacts of incentive factors (capital market transactions and stock-based incentives) on this relationship...

This paper investigates the impact of family control on the association between corporate governance quality and voluntary disclosures of corporate governance information of publicly listed Malaysian family controlled businesses. In addition, the impact of incentive factors are also examined for...

Using a stakeholder engagement perspective, we investigate the collective influence of institutional investors on a comprehensive set of climate change disclosures for a global sample of large companies. The proposition tested in this paper is that the influence of these powerful stakeholders is...

We study 145 large listed Australian firms to explore the impact of IFRS adoption on the properties of analysts' forecasts and the role of firm disclosure about IFRS impact. We find that analyst forecast accuracy improves and there is no significant change in dispersion in the adoption year,...