...Corina Joseph; Fitra Roman Cahaya; Sharifah Norzehan Syed Yusuf; Agung Nur Probohudono; Estetika Mutiaranisa Kurniawati Purpose This paper aims to examine the extent of ethical values information disclosure on the top 100 Malaysian and Indonesian companies’ annual reports using coercive...

... behaviour and the need for credible information is censorious during the crisis. This paper aims to measure the level of COVID-19 disclosures in CSR reports by using an automated textual analysis technique based on a sample of UK companies and investigate whether the level of disclosure is enhanced...

...Ling Yang; Lijun Ruan; Fengchun Tang Purpose The purpose of this study is to present the results of an experiment that examines the effects of client management’s increased disclosure of related party transactions (RPTs) on auditors’ judgments of financial reports that contain RPTs. Design...

...Nelson Waweru Purpose The purpose of this paper is to examine the relationship between business ethics practices disclosure and corporate governance characteristics in Sub-Saharan Africa. Design/methodology/approach The study uses multiple regression to investigate the association between...

...Christine Adel; Mostaq M. Hussain; Ehab K.A. Mohamed; Mohamed A.K. Basuony Purpose This paper aims to report on the quality of corporate social responsibility (CSR) disclosure in S&P Europe 350 companies. The paper also examines the impact of corporate governance structure and other firm...

... the impact of IFRS on income smoothing and earnings management in different geographic regions under different legal origins and disclosure environments. Design/methodology/approach To measure income smoothing in the pre- and post-IFRS periods, the authors use the coefficient of variation and the panel...

...Abiot Mindaye Tessema Purpose – The lessons and merits of changes in the recognition and disclosure of derivative instruments and hedging activities are still debated and are a major policy issue. Prior studies provide mixed evidences on the economic consequences of mandatory derivative...

...Lori Solsma; W. Mark Wilder Purpose – The purpose of this paper is empirically investigate the pro forma disclosure behavior of US-listed foreign firms applying International Financial Reporting Standards (IFRS). Design/methodology/approach – The annual earnings press releases of US-listed...

...Mohsen Souissi; Hichem Khlif Purpose The purpose of this paper is to meta‐analyze the results of 22 empirical studies that examine the relationship between voluntary disclosure and cost of equity capital. The authors examine whether differences in results are attributable to moderating effects...

...Li Li Eng; Qianhua (Q) Ling Purpose The purpose of this paper is to examine whether both country disclosure environment and firm‐level disclosures are associated with cross‐listing in the USA or London or otherwise. Design/methodology/approach The authors test the association using a sample...

... that expensing compensation reinforces the relationship between compensation and performance. Practical implications The findings suggest that disclosure and recognition are not substitutes. The findings also have implications for standard setters and for investors attempting to mitigate managers' self...

...Hichem Khlif; Mohsen Souissi Purpose The purpose of this paper is to investigate the association between disclosure and seven corporate characteristics which are ownership dispersion, analysts following, audit firm size, leverage, corporate size, profitability, and multi‐nationality. Design...

... to which companies are exposed. Under such circumstances, the quality of risk disclosures is under scrutiny. The lack of adequate and consistent disclosure of risk exposures has a corrosive effect on market confidence. This determined IASB to focus on the risk issue with the intent of giving investors...