...Md. Abdur Rouf; M. Akhtaruddin Purpose This paper aims to examine the factors affecting the voluntary disclosure in the annual reports of listed companies in Bangladesh. Design/methodology/approach The study is based on a sample of 96 listed non-financial companies in Dhaka Stock Exchanges...

...Samson Iliya Nyahas; Joseph Mpeera Ntayi; Nixon Kamukama; John Munene Purpose The purpose of this paper is to investigate stakeholders influence on voluntary disclosure practices of listed firms in Nigeria from the perspective of managers. Design/methodology/approach The study used a cross...

...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...