... were ownership structure, which covers public, institutional and management ownership on risk management disclosure (RMD) utilizing ISO 31000, as well as profitability, leverage, liquidity and firm size. Design/methodology/approach To achieve the aim of this study, a quantitative research...

...Ankita Bedi; Balwinder Singh Purpose The current research strives to shed light on how ownership structure can impact carbon emission disclosure. Design/methodology/approach The present study is based on S&P BSE 500 Indian firms. Using manual content analysis, carbon emission disclosure...

... disclosure Corporate governance Ownership structure Annual reports Malaysia In an era of knowledge‐based economy, dissatisfaction over traditional financial reporting practices including its inability to provide useful information to corporate stakeholders has been raised (Boesso and Kumar, 2007...

...Kelly Anh Vu; Greg Tower; Glennda Scully Purpose The purpose of this paper is to investigate the impact of independent directors and ownership structure on voluntary disclosures of Vietnamese listed firms. Design/methodology/approach Year‐ending 2008 annual report disclosures of 45 Vietnamese...