...Rupjyoti Saha; Santi Gopal Maji Purpose Given the dominance of family ownership in India, this paper aims to examine whether the impact of board gender diversity (BGD) on voluntary disclosure (VD) is moderated by family ownership. Design/methodology/approach Based on a panel data set...

...Tesfaye Taddese Lemma; Mehrzad Azmi Shabestari; Martin Freedman; Ayalew Lulseged; Mthokozisi Mlilo Purpose This study aims to investigate the association between corporate carbon risk and debt maturity and the moderating role of voluntary disclosure, within the context of South Africa, an emerging...

...Devrimi Kaya Purpose – The purpose of this paper is to empirically investigate the influence of several firm-specific characteristics on the extent of voluntary disclosure in eXtensible business reporting language (XBRL). Design/methodology/approach – A disclosure checklist consisting of 54...

... that the structure of ownership, particularly in terms of ownership diffusion (opposite of concentration) level, has some influences on disclosure. For example, in the context of Hong Kong, Chau and Gray (2002) found a positive association between wider ownership and the extent of voluntary disclosure in firms...

...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...

... the GC to improve their corporate image. Originality/value The paper provides evidence of the value of CSR reporting. It is not enough to disclose compliance with CSR, but it is also necessary to account for this through some sort of formal mechanism such as a CSR report. Voluntary disclosures...