... 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 directors and voluntary disclosures (Peterson and Philpot, 2007 ; Adams et al., 2009 ; Arun et al., 2015). This paper contributes to this debate by examining the issue of gender diversity in corporate boards. A substantial amount of research suggests that firms with a high percentage...

...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...

... supports the IFR in the context of the value of the information given online to different users, in the main language, as well as other languages. © Emerald Group Publishing Limited 2014 Internet Voluntary disclosure Jordan Financial reporting Firm characteristics Using a sample...

... Information Voluntary disclosure Private information Stock liquidity Emerging markets It is commonly known that asymmetric information problems lead to agency conflicts between managers and outside investors which might decrease the volume and the number of transactions in capital market (Akerlof...

...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...