... behaviors rather than aggregate stock market reactions. It also provides insights into how different types of information and channels influence investor evaluations, which has implications for M&A disclosure practices and standard setting. Yoshiaki Amano can be contacted at: amano.yoshiaki.4e...

...Desi Adhariani; Nick Sciulli Purpose This study provides an analysis of the possibility of companies in Indonesia to adopt integrated reporting (IR). This is undertaken by comparing the degree of conformity between current reporting disclosures with that of the IR framework. Design/methodology...

...Nen-Chen (Richard) Hwang Purpose This paper aims to discuss the study by Warne (2020), which investigates whether disclosure or recognition of fair value information for nonfinancial assets influences commercial lenders’ judgment on interest rates and the dollar amounts of business loans...

...D.G. DeBoskey; Yan Luo; Jeff Wang Purpose The purpose of this paper is to examine the influence of board gender diversity on the transparency of corporate political disclosure (CPD). Design/methodology/approach Two empirical proxies, CPD transparency and policy transparency, are constructed...

...Seokyoun Hwang; Bharat Sarath Purpose The purpose of this paper is to examine whether the expected rate of return (ERR) management is related to disclosure of pension asset allocation. FAS 132R(1), which requires firms to disaggregate the detailed categories of pension asset allocation, provides...

...Iftekhar Hasan; Liang Song Purpose – The purpose of this paper is to fill this void in the existing literature and investigate how firms’ disclosure policies influence bank loan contracting in emerging markets after controlling for the influence of borrowers’ private information obtained by banks...

...S. Zainon; R. Atan; Y. Bee Wah Purpose – The purpose of this paper is to examine the determinants of the extent of disclosure by non-profit organizations (NPOs) in Malaysia due to the growing interest in the disclosure practice studies of NPOs and given the importance of disclosure to ensure...

...Zaini Embong; Norman Mohd‐Saleh; Mohamat Sabri Hassan Purpose Prior studies argue that larger firms could get more net benefit from higher disclosure compared to smaller firms due to economies of scale (lower relative costs to produce) and lower proprietary cost (risk of information disclosed...

...Malcolm Smith; Yinan Dong; Yun Ren Purpose The purpose of this paper is to investigate the relationship between narrative disclosures and corporate performance based on Australian evidence. In particular it builds a model which discriminates between good and poor performing companies based...

...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...

...Norhani Aripin; Greg Tower; Grantley Taylor Purpose This paper aims to examine the extent of financial ratio communication from an agency theory perspective. Design/methodology/approach An empirical positivist approach is utilised to explore the predictors of disclosure within the 2007 annual...

...Tyrone M. Carlin; Nigel Finch; Khairil Faizal Khairi Purpose The purpose of this paper is to contemplate the degree to which Singaporean firms comply with the highly technical disclosure requirements required under International Accounting Standards (IAS) IAS 36 specific to goodwill impairment...

...M. Akhtaruddin; Hasnah Haron Purpose The aim of the paper is to examine the linkages between board ownership, audit committees' (ACs) effectiveness in terms of the proportion of independent non‐executive directors (INED) and expert members on the AC and corporate voluntary disclosures. Design...

...M. Akhtaruddin; Hasnah Haron Purpose The aim of this paper is to examine the linkages between board ownership, audit committees' effectiveness in terms of the proportion of independent non‐executive directors (INED) and expert members on the audit committee and corporate voluntary disclosures...

... disclosures by GB, over the nine‐year period 1997‐2005. Design/methodology/approach Content analysis instruments are utilised to analyse GB annual report social disclosure. Findings The study finds that GB's community poverty alleviation disclosures account for the highest proportion of total social...

...Ali Saleh Al Arussi; Mohamad Hisyam Selamat; Mustafa Mohd Hanefah Purpose The purpose of this paper is to investigate whether the voluntary financial and environmental disclosures through the internet can be explained by the same determinants as in conventional reporting. Specifically, this paper...

...Jodie Nelson; Majella Percy Purpose The paper's aim is to investigate the stock option disclosures of directors and the five most highly remunerated officers in the directors' report of Australian companies for the years 2000 and 2002 and the choice to position these disclosures in the notes...

...Grantley Taylor; Greg Tower; Mitchell Van Der Zahn; John Neilson Purpose This paper seeks to investigate the corporate governance determinants of financial instrument disclosure (FID) practices of Australian listed resource firms in their annual reports for the 2005 financial year...

...Malcolm Smith; Khadijah Yahya; Ahmad Marzuki Amiruddin Purpose The purpose of this paper is to examine the extent to which the environmental disclosures in annual reports of companies listed on the Kuala Lumpur Stock Exchange are associated with corporate characteristics. Design/methodology...

... various General Accepted Accounting Principles (GAAP). Design/methodology/approach This study selects Chinese companies that issue negotiable shares to examine whether corporate disclosure patterns are different under various institutional settings. Negotiable shares can be traded on stock exchanges...