corporate voluntary disclosure practices in New Zealand. Design/methodology/approach – The study applies panel data regression … disclosure scores, suggesting a positive monitoring effect at high ownership concentration level. Research limitations … groups affect disclosure policies differently. Originality/value – The findings strengthen the importance of differentiating …

communication, a disclosure index was developed and applied to the annual reports of the 33 electricity retail and distribution …

Reports the results of a study on the social and environmental disclosure practices of New Zealand companies. In …’s study by measuring the amount of disclosure as a continuous variable using both page amount and the number of sentences. The …

factors which influence the voluntary disclosure practices of New Zealand life insurance companies. Interview evidence … suggests that voluntary disclosure is a multi‐dimensional phenomenon that is influenced by both firm‐specific antecedents such …) refer to these organizational and environmental determinants of corporate disclosure as ritualism and opportunism. The …

companies in 2010 under the new disclosure requirement in IAS 1. Ordinary least squares (OLS) regressions are used with a sample …

This paper investigates factors that influence the extent of corporate mandatory disclosure practices in New Zealand … over a three‐year period. Researcher‐created disclosure‐scoring templates consisting of mandated information items from … three regulatory sources were used to derive indexes of disclosure in financial annual reports of the sample companies …

UK to develop a museums' performance accountability disclosure index. Design/methodology/approach – The paper reports a … study of annual reporting by 16 museums in NZ and the UK. Because of the unique nature of the industry the disclosure index …

Purpose – The paper's purpose is to describe the extent and type of voluntary disclosure of intellectual capital (IC …), and its relationship to voluntary IC disclosure in the annual reports of New Zealand companies. The study aims to … their voluntary disclosure of IC and its components of external and internal structure. Explanatory power is increased when …

ICD index constructed through a participatory stakeholder consultation process to develop a disclosure index which … exploratory nature of this research and the use of a disclosure index to measure disclosure levels. Practical implications – The …