... influences. Design/methodology/approach This paper uses desk research methodologies to analyze regulations and gaps in investor protection. A taxonomy is proposed, and case studies are presented that elaborate on the proposed taxonomy followed by proposed protocol for enhanced disclosure. Findings...

...Hela Borgi; Yosra Mnif Purpose The purpose of this study is to investigate the effect of enforcement, and more particularly government quality and the stock market development, on compliance with International Financial Reporting Standards (IFRS) disclosure requirements in 12 African countries...

...Mishari M. Alfraih Purpose Drawing on market efficiency theory and studies on intellectual capital (IC) disclosure, this study aims to examine if IC information provided in the corporate annual reports of Kuwait Stock Exchange (KSE) listed companies in 2013 is value-relevant. Design/methodology...

...Lydia Kuranchie-Pong; Godfred Alufa Bokpin; Charles Andoh Purpose This paper aims to empirically examine the relationship between disclosure and risk-taking of banks in Ghana. The study also aims to gain an insight into the general risk-taking behaviour of banks in Ghana for the period 2007-2011...

...Seung Hee Choi; Maneesh Chhabria Purpose Congress and the Securities and Exchange Commission (SEC) have mandated mutual fund disclosure regimes to help investors make better investment decisions to strike an optimal balance between the investors' interest in more timely and accurate portfolio...

... as a proxy of informational opacity. It also examines bank crash risk relying on the skewness of residual returns. Finally, the study addresses the effects of mandatory disclosure requirements on firm opacity and market volatility. Findings The results suggest that bank stock prices incorporate less...

...Seung Hee Choi; Maneesh Chhabria Purpose The timeliness of portfolio holdings information disclosure has been of interest among regulators, academics and practitioners since the Investment Company Act of 1940. The Securities Exchange Commission has been trying to strike a balance between investors...

...Jonas Oliveira; Lúcia Lima Rodrigues; Russell Craig Purpose This paper aims to explore the factors that affected the voluntary risk‐related disclosures (RRD) in the individual annual reports for 2006 of Portuguese banks. It also explores the extent to which those reports conformed to Basel II...

...lain Clacher; Joanna Gray Purpose The purpose of this paper is to report and comment on the High Court ruling on whether Financial Services Authority (FSA) disclosures are exempt from freedom of information requests. Design/methodology/approach The paper outlines the facts surrounding the case...

...Kevin Keasey; Charlie Cai; Radiah Othman; Rashid Ameer Purpose The purpose of this paper is to investigate the market risk disclosure practices among Malaysian listed firms. Specifically, it aims to examine the level of compliance with FRS132: Financial Instruments – Disclosure and Presentation...

...Antti Miihkinen Purpose This paper aims to explore the potential for disclosure recommendations given by authoritative supervisory bodies to reduce information asymmetry between the management and shareholders. Design/methodology/approach There is only meagre existing evidence concerning firms...

...Phillip D. O'Shea; Andrew C. Worthington; David A. Griffiths; Dionigi Gerace Purpose There is conjecture that small and mid‐cap companies in highly speculative industries use frequent and repetitive disclosure to promote price volatility and heighten market interest. Excessive disclosure could...

.../approach A review was undertaken of the leading cases in the UK and various states of the USA and custom and practice in the UK and USA, in each case in relation to the following areas: representations and warranties; disclosure; the effect of the buyer's knowledge; repetition of warranties...

..., the speed of reporting of directors' trades can be examined where they are disclosed and subsequently made available, such as in the “Notifications” section of the Stock Exchange Weekly Official Intelligence (SEWOI) [8] . To examine the extent of compliance with disclosure requirements, the SEWOI...

.... This study attempts to examine whether bank value‐at‐risk (VaR) disclosures were used by investors to assess the potential trading loss that a bank could suffer at that time. Design/methodology/approach This study examines whether there was any association between disclosed VaR and the magnitude...

...Rong Yang; Yaw M. Mensah Purpose This study aims to examine the effect of the Securities and Exchange Commission's regulation fair disclosure (Reg. FD) on analyst forecast performance for pre‐Reg. FD closed‐call (CLC) and open‐call (OPC) firms compared with the non‐conference‐call (NCC) firms...

...Joanna Gray Purpose To address the practical implications of the new company law reform bill. Design/methodology/approach Explain the objectives of the Bill. Findings The current government position is a continuing preference for disclosure on a voluntary basis by firms but Clause 866...

...Philip M. Linsley; Philip J. Shrives © Emerald Group Publishing Limited 2005 Risk Disclosure Accounting Annual report Basel II Journal of Financial Regulation and Compliance Volume 13 Number 3 Transparency and the disclosure of risk information in the banking sector Philip M...

.... The majority of these failures have been attributed to an absence or dereliction of efficient disclosure and corporate governance. Africa has yet to witness the level of corporate failure experienced elsewhere, but it should be able to learn some lessons and perhaps leapfrog some of these experiences...