The purpose of this study is to examine the association between corporate voluntary disclosure (VD) and share prices; and if this association is influenced by investors expectations. The study conducted on non-financial companies listed in the Saudi Arabia's (SA) stock market, a country where VD...

Boards of directors play their role in corporate governance by advising and/or monitoring managers. In the corporate disclosure literature, prior research has documented directors' monitoring role, yet empirical evidence on directors' advising role is limited. Since the advising role often...

The centrality of private information in the design of accounting institutions has been explored via agency models that address control concerns as well as disclosure models that amplify valuation issues. Somewhat surprisingly, the joint analysis of control and valuation considerations, and...

Voluntary disclosures play an increasingly larger role in the corporate world, yet their implications remain controversial. On the one hand, voluntary disclosures create value by decreasing information asymmetry between managers and investors. On the other hand, they may be used...

Corporate governance (CG) disclosure is a fundamental theme of the "modern" corporate-regulatory system, which encompasses providing "governance" information to the public in a variety of ways. This study explores the voluntary CG practices of 50 corporations, over and above the mandatory...

We examine the factors associated with the establishment of an environmental committee at the board level and its impact on the disclosure of environmental risks in an Australian context. Using a sample of Australian Stock Exchange firms disclosing their information to the Carbon Disclosure...

Purpose: This study investigates the level of compliance with, and disclosure of, good corporate governance (CG) practices among UK publicly listed firms, and consequently ascertains whether board characteristics and ownership structure variables can explain observable differences in the extent...

The aim of this study is to determine the extent and level of voluntary reporting of the listed companies in Bangladesh. It also explores the potential effects of corporate governance characteristics, ownership aspects and firm characteristics on voluntary reporting. The sample of the study...

Purpose – The study examines the effect of Islamic values on the extent of voluntary corporate governance (CG) disclosure. In addition, we investigate the effect of traditional ownership structure and CG mechanisms on the extent of voluntary CG disclosure.Design/methodology/approach – We...