...Adeyemi Adebayo Purpose This study aims to assess the publicly available disclosures of South African state-owned enterprises (SOEs) with reference to the extent to which their annual/integrated reports contain pertinent information on their public service obligations (PSOs). Reporting PSOs is one...

... of risk disclosure information. Design/methodology/approach Readability analyses are performed on companies listed on the Johannesburg Stock Exchange (JSE) from 2005 to 2021. The sample period includes the period when companies disclosed information according to IAS 39 (2005–2017) and IFRS 9 (2018...

...Abdelhafid Benamraoui; Tantawy Moussa; Mostafa Hussien Alsohagy Purpose This paper aims to investigate the disparity and compliance of information disclosures in Islamic banks (IBs). Specifically, the research examines IBs’ compliance with Sharia disclosure requirements. Design/methodology...

...Kim-Lim Tan; Yuming Liu; Qiuting Ye Purpose With the worsening of corporate fraud and consequential loss, the growing importance of truthful disclosure is globally advocated. This study aims to examine corporate governance’s role in accountants’ intention to disclose fraudulent practices honestly...

... is timely as in the past decade, this paper has witnessed the rapid growth of technologies such as the internet and social media and their subsequent impact on business and the economy. Design/methodology/approach This paper constructs a disclosure index featuring a wide range of both financial and non...

...Mohamed A.K. Basuony; Ehab K.A. Mohamed; Ahmed Elragal; Khaled Hussainey Purpose This study aims to investigate the extent and characteristics of corporate internet disclosure via companies’ websites as well via social media and networks sites in the four leading English-speaking stock markets...

...Rodrigo Fernandes Malaquias; Pablo Zambra Purpose The purpose of this study is to analyze the perception of accountants in relation to the complexity of accounting for financial instruments and in relation to the disclosure of financial instruments in annual reports. Both aspects are relevant...

... the change from G3.1 to G4 disclosure regimes. Design/methodology/approach This paper undertakes comparisons of means and regression models to investigate the changes between disclosure scores of 98 listed entities from the 2013 G3.1 to the 2015 G4 disclosure regimes. Findings This paper finds...

... with collaborators on research projects. Figure 1. Mickey Mouse diagram applied to the pitch titled “Is less more?” Elisabeth Sinnewe can be contacted at: elisabeth.sinnewe@qut.edu.au © Emerald Publishing Limited 2017 Emerald Publishing Limited Licensed re-use rights only Disclosure...

...Walaa Wahid ElKelish Purpose This paper aims to measure the extent of related party transactions disclosure and investigates their determinants across all listed companies in the United Arab Emirates (UAE) stock market during 2010 to 2012. Design/methodology/approach An index was manually...

...Alexey Feigin; Andrew Ferguson; Matthew Grosse; Tom Scott Purpose The purpose of this study is to consider why firms use different disclosure outlets. The authors argue that the firm's choice of disclosure outlet can be explained by voluntary disclosure theories and investigate whether the market...

... results in a simultaneous increase in IC disclosures, with firms using IC information to inform and reflect their hidden values. Finally, it is shown that the overall amount of IC disclosures, and in particular human capital information, has a significant positive association with hidden values...

... relevance. Whether the value relevance of TCI depends on its reporting location is also investigated. Design/methodology/approach A cross‐sectional research design is used with data on TCI reported by NZ listed companies in 2010 under the new disclosure requirement in IAS 1. Ordinary least squares (OLS...

.... The authors document a negative market reaction to 8‐K restatements around the restatement disclosure date. However, for stealth restatements they find no market reaction around the 10‐K/10‐Q filing date and for up to 22 trading days after the 10‐K/10‐Q filings. Research limitations/implications...

... on December 31, 2005. Findings Results indicate that the SE reform increased corporate disclosures. Reformed companies had higher mandatory and voluntary disclosures in their post‐reform 2005 annual reports compared to their pre‐reform 2004 annual reports. In addition, the improvement in mandatory...

...Haiyan Jiang; Ahsan Habib Purpose The purpose of this paper is to investigate the impact of different categories of ownership concentration on corporate voluntary disclosure practices in New Zealand. Design/methodology/approach The study applies panel data regression analysis to a sample...