...Judy Louie; Kamran Ahmed; Xu-Dong Ji Purpose This paper aims to examine the voluntary disclosure practices of family and non-family listed firms and whether family firms have improved their disclosure practices following the introduction of the Principles of Good Corporate Governance and Best...

...). Horizontal boundaries refer to how much of the product market the firm serves. Vertical boundaries are about how the firm organizes itself along the value chain, versus what it purchases from market. Corporate boundaries refer to the set of distinct businesses the firm competes in. Voluntary disclosure...

... with possible drivers: competition (capital intensity); performance (profit and market returns); monitoring (audit firm and ownership); and control variables (revenue and leverage). Findings Mean voluntary disclosures of internal capital and external capital lower the quality over time using paired sample...

...’ identity. Originality/value – This is an Original research paper. © Emerald Group Publishing Limited 2014 Corporate governance GCC countries Voluntary disclosure Duality role Managers’ identity State-related enterprises This paper examines the impact of firm-specific...