... in learning mechanisms and governance structures that embed sustainability into strategy. Originality/value This paper integrates institutional and learning perspectives to explain voluntary disclosure in an ASEAN emerging-market context, offering new insight into how anticipatory compliance and internal...

...Rupjyoti Saha Purpose This study aims to examine the relationship between corporate governance (CG) voluntary disclosure (VD) and firm valuation (FV). Moreover, the study also investigates whether VD mediates the impact of CG on FV or not. Design/methodology/approach The study is based...

... endogeneity problems. Originality/value This is one of the first empirical efforts at investigating the association between CG mechanisms and voluntary disclosure in emerging MENA economies that observably relies on a multi-theoretical framework within a longitudinal cross-country research setting...

... of ownership structure, specifically family ownership, on voluntary disclosure. Prior studies reveal that voluntary disclosure leads to lower bid-ask spreads, lower information risk and lower cost of raising capital (Welker, 1995 ; Botosan, 1997 ; Healy and Wahlen, 1999). The results suggest that family...

...Syeliya Md Zaini; Grant Samkin; Umesh Sharma; Howard Davey Purpose The purpose of this paper is to explore the approaches used by researchers in examining the influences of external factors towards voluntary disclosure in emerging countries. Design/methodology/approach The data collected...

...Mohamed Chakib Kolsi Purpose The purpose of this paper is to identify the factors affecting firm voluntary disclosure policy adopted by a sample of 25 UAE companies listed on the Abu Dhabi Securities Exchange (ADX) for the period 2010-2014. Design/methodology/approach The author computes...

...Hany Kamel; Emad Awadallah Purpose The purpose of this paper is to investigate the current level of voluntary corporate disclosure in the Egyptian Stock Exchange. In addition, it explores the factors influencing the extensiveness of voluntary disclosure and examines the potential consequences...

... including ownership structure, institutional investors, and intangibles did not have significant association with the web-based disclosure behavior. © Emerald Group Publishing Limited 2014 Internet Voluntary disclosure Jordan Financial reporting Firm characteristics The current...

... between 2001 and 2004. In contrast with Matoussi et al., they show a positive and significant effect of voluntary disclosure on spread. One explanation is that Tunisian investors are risk averse and conservative: they do not trust disclosed information in annual reports. This source of public...

...Omaima A.G. Hassan; Gianluigi Giorgioni; Peter Romilly; David M. Power Purpose This paper seeks to examine the association between corporate voluntary disclosure and systematic (market or beta) risk for a sample of Egyptian listed companies. Design/methodology/approach Using panel data...