paper describes the development of a disclosure index emphasizing the public interest aspect of reporting and the need to … provide relevant and meaningful information to stakeholders. The index was crafted from a public accountability perspective … and based on the expectations of stakeholders as reconciled and validated by a Delphi panel of experts. Findings – The …

examines the extent of web‐based corporate disclosure by developing a set of disclosure indexes. To test the authors …

Purpose – The paper aims to investigate disclosure practices in the annual reports of Libyan banks in the run‐up to the … post‐crisis era. Currently, no detailed evidence of disclosure practices prior to the launch of the exchange exists, making … regard as well. Design/methodology/approach – The study employs two main methods: a disclosure index‐based analysis of …

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 …