Purpose – This study examines the influences of ownership concentration and the imposition of regulation on corporate governance (especially appointments of independent outside directors into the board) on voluntary corporate social disclosures (CSD) practices in Bangladesh....

This paper compares the extent of common ownership in the US and the EU stock markets, with a particular focus on differences in the applicable ownership transparency requirements. Most empirical research on common ownership to date has focused on US issuers, largely relying on ownership data...

The objective of the present study is to identify the effect of ownership structure on HR disclosure practices in Indian companies. The present study has been conducted on 336 companies listed on ‘NSE-500 Index’ for the time period FY 2012-13 to 2019-2020. The data is collected from annual...

This paper examines how a manager uses voluntary disclosure to influence corporate control by a short-term shareholder. Since a short-term shareholder intervenes excessively, the manager's disclosure strategy is determined by the trade-off between excessive and insufficient intervention. In...