...Mishari M. Alfraih; Abdullah M. Almutawa Purpose The purpose of this paper is to assess and analyse the level of voluntary disclosure practices in the annual reports of Kuwait Stock Exchange (KSE) listed firms and explore the association between corporate governance mechanisms and voluntary...

... of investors); the scarcity principle approach (by creating the fear of lost opportunities); reputation assurance (or the use of reputation damage costs) and so on. © Emerald Group Publishing Limited 2010 Annual reports United Kingdom Financial reporting Narratives Narrative reporting...