Purpose – This paper seeks to investigate the corporate governance determinants of financial instrument disclosure (FID) practices of Australian listed resource firms in their annual reports for the 2005 financial year. This is an important time period to explain FID patterns for Australian...

Purpose – This paper seeks to investigate the corporate governance determinants of financial instrument disclosure (FID) practices of Australian listed resource firms in their annual reports for the 2005 financial year. This is an important time period to explain FID patterns for Australian...

Purpose – The first objective of this study is to examine the nature and extent of intellectual capital (IC) information Australian hospitals disclose to their stakeholders (patients, general public, healthcare professionals) via the internet. The second objective is to examine whether four...

Purpose – The purpose of this research is to investigate the factors determining the social and environmental reporting (SER) of Indian textile and apparel (TA) firms. Design/methodology/approach – The 2010 annual reports of a sample of top 100 Indian TA firms listed on the Bombay Stock...

Purpose – This paper aims to examine the extent of financial ratio communication from an agency theory perspective. Design/methodology/approach – An empirical positivist approach is utilised to explore the predictors of disclosure within the 2007 annual reports of 300 Australian listed...

Purpose – The purpose of this paper is to investigate the impact of independent directors and ownership structure on voluntary disclosures of Vietnamese listed firms. Design/methodology/approach – Year‐ending 2008 annual report disclosures of 45 Vietnamese listed firms are analyzed....

Purpose – The paper seeks to investigate the key drivers and level of voluntary disclosures in biotechnology company annual reports. Design/methodology/approach – The paper uses an intellectual capital disclosure index score of voluntary disclosures in a large sample of listed biotechnology...

Purpose – This paper seeks to provide a textual analysis of the anti money laundering practices of the central banks of Australia (Reserve Bank of Australia (RBA)) and Ukraine (National Bank of Ukraine (NBU)). Design/methodology/approach – The analysis is performed two ways by both...

Purpose – The purpose of this paper is to investigate the impact of independent directors and ownership structure on voluntary disclosures of Vietnamese listed firms. Design/methodology/approach – Year-ending 2008 annual report disclosures of 45 Vietnamese listed firms are analyzed....

Purpose – This paper aims to examine the extent of financial ratio communication from an agency theory perspective. Design/methodology/approach – An empirical positivist approach is utilised to explore the predictors of disclosure within the 2007 annual reports of 300 Australian listed...