...Fizza Irfan; Muhammad Usman; Zahid Bashir; Sabeeh Iqbal Purpose This study aims to examine the influence of voluntary disclosure on bank value in Pakistan, considering the moderating effect of corporate governance characteristics: ownership control, board independence and board size. Design...

... markets from 2003 through 2020. It further examines the potential effect of voluntary disclosure on bank performance using dynamic panel data regressions. Findings The results indicate a low level of voluntary corporate governance disclosure in the annual reports for most disclosure indices. However...

...Giovana Bueno; Rosilene Marcon; Andre Leonardo Pruner-da-Silva; Fabio Ribeirete Purpose Since 2012, the Brazilian Stock Exchange has recommended that listed companies inform them if they have conducted voluntary disclosure. The purpose of this study is to describe the voluntary disclosure...