... and firm characteristics. Prior cross-country research on RR has only examined 1) the disclosure differences between countries (Elshandidy and Neri, 2015 ; Elshandidy et al., 2015 ; Dobler et al., 2011 ; Savvides and Savvidou, 2012 ; Abdallah et al., 2015); and 2...

...Yousuf Kamal Purpose The purpose of this paper is to explore stakeholders' expectations in relation to corporate social responsibility (CSR)–related corporate governance practices. The paper aims to understand how stakeholders' expectations potentially translate into the disclosure of information...

...Monika Kansal; Mahesh Joshi Purpose – The purpose of this paper is to investigate the extent of corporate disclosure on human resources (HR) in the annual reports of top performing Indian companies. Design/methodology/approach – The paper explores the extent to which top 82 companies from...

...Hue Hwa Au Yong; Keryn Chalmers; Robert Faff This study investigates Asia Pacific banks' annual report disclosures on derivatives using the Basel Committee and IOSCO joint recommendations as the derivative and risk management disclosure benchmark. Based on our constructed disclosure index, the mean...