This study investigates the impact of ownership structure and family board domination on voluntary disclosure for Jordanian listed companies. Ownership structure is characterised by government ownership, outside ownership, managerial ownership and number of shareholders. This study is based on a...

This study investigates the impact of ownership structure and family board domination on voluntary disclosure for Jordanian listed companies. Ownership structure is characterised by government ownership, outside ownership, managerial ownership and number of shareholders. This study is based on a...

The objectives of this study are to measure the level of voluntary disclosure provided in the annual reports of Jordanian companies and to examine the impact of disclosure level on the stock market liquidity using Jordanian data. To achieve the first objective, a self-constructed disclosure...

Purpose: The purpose of this paper is to measure anti-money laundering (AML) and counter-terrorism financing (CTF) disclosures by money exchanger providers in the Gulf Cooperation Council (GCC) countries.Design/methodology/approach: We conduct a content analysis on firms’ websites to compare...

This study examines the degree of the corporate risk disclosure and its impact on the banking performance using annual data of banks listed on the UAE financial markets: Abu Dhabi Stock Exchange (ADX) and Dubai Financial Market (DFM) during the period 2003-2013. The authors conduct the content...

This study aims to measure the degree of operational risk disclosure and examine its impact on operating cash flow of banks listed on the UAE financial markets: Abu Dhabi Stock Exchange (ADX) and Dubai Financial Market (DFM) during the period 2009-2013. The authors conduct the content analysis...

This paper aims to develop an Anti-Money Laundering (AML) disclosure index, explore the extent of AML disclosures in the annual reports and websites by differentiating between UAE Islamic and conventional banks, and finally, examine the effect of AML disclosure on UAE bank's performance using...