...Siti Jeslyn Hasan; Wan Amalina Wan Abdullah; Fahru Azwa Mohd Zain Purpose The significant growth of takaful companies warrants closer scrutiny of their governance structures, including disclosure practices. However, prior research documents considerable variation in their corporate governance...

...Zack Enslin; Elda du Toit; Mangwakong Faith Puane Purpose Risk information provides information to enable stakeholders to make informed decisions about a company. Corporate communications should be readable and unbiased so as not to hamper disclosure usefulness. This study assesses whether risk...

...Arthur do Nascimento Ferreira Barros; Milena Rayane Lopes dos Santos; Igor de Albuquerque Melo; Marcos Paulo Dias dos Santos; Suymarha Mendes da Silva Purpose Due to the mixed evidence regarding politically connected (PCON) firms and voluntary disclosure, the authors seek to investigate...

... companies listed on Karachi Stock Exchange along with 26 semi-structured interviews from experts in the field of corporate governance. Findings Findings from the research indicated that there is an absence of culture for disclosure of information and country’s existing institutional environment...

...Walaa Wahid Elkelish Purpose The purpose of this paper is to investigate the relationship between related party transactions disclosure (RPTD) and firm valuation in the United Arab Emirates (UAE), an emerging market. Design/methodology/approach Data on study variables were obtained...

...Ahmed H. Ahmed; Bruce M. Burton; Theresa M. Dunne Purpose The purpose of this paper is to provide exploratory evidence about the use of the internet for disclosure purposes by non-financial companies listed on the Egyptian Exchange – and influences thereon – at two points in time: 2010 and 2011...

...Musa Kribat; Bruce Burton; Louise Crawford Purpose The paper aims to investigate disclosure practices in the annual reports of Libyan banks in the run‐up to the opening of the nation's first stock exchange. Banks dominate this embryonic market but very little research has examined the extent...

... by Indonesian firms. Second, they develop a reporting quality index (the RQI) to measure the firms’ quality of reporting and disclosures. To examine the associations the authors run multivariate regressions of their proxies for firm value on the two indices. Findings Consistent with the first hypothesis...

...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...

...Francis Aboagye‐Otchere; Ibrahim Bedi; Teddy Ossei Kwakye Purpose The purpose of this study is to further increase the understanding of disclosure practices and the interrelationship between corporate governance (CG) and corporate disclosure (CD) of firms on the Ghana Stock Exchange (GSE...

...Ghassan H. Mardini; Louise Crawford; David M. Power Purpose The purpose of this paper is to compare the segmental information disclosures of Jordanian companies under IFRS 8 for 2009 with disclosures under IAS 14R for 2008. Design/methodology/approach A sample of 109 Jordanian companies...