...Md. Saiful Alam; Dewan Mahboob Hossain Purpose The purpose of this research is to investigate how different accountability practices might be observed in the annual reports of non-government organisations (NGOs) in Bangladesh. The study further aims to understand whether such accountability...

... the annual financial reports of non-financial Jordanian companies listed on the Amman Stock Exchange (ASE). Annual reports Forward-looking information disclosure Jordan Voluntary disclosure © Emerald Publishing Limited 2018 Emerald Publishing Limited Licensed re-use rights only...

...Abdulrahman Anam Ousama; Abdul‐Hamid Fatima; Abdul Rashid Hafiz‐Majdi Purpose The objective of this paper is to examine the determinants (i.e. firm size, profitability, leverage, type of audit firm and industry type) of intellectual capital (IC) disclosure in the annual reports of Malaysian listed...

... information disclosed in annual reports and in web sites is measured by two self‐constructed disclosure indexes. To assess private information the authors use imbalance order flows. The stock liquidity proxy used in the study is Liu's multidimensional measure. Ordinary least squares (OLS) regression...