...Brett S. Kawada; Jeff Jundong Wang Purpose This study aims to examine a firm’s disclosure properties subsequent to receiving a going-concern opinion. Design/methodology/approach A difference-in-difference research design was used to control for endogeneity issues. Annual report readability...

...Ahmed A. Sarhan; Collins G. Ntim Purpose This paper aims to investigate the level of compliance with, and disclosure of, corporate governance best practice recommendations and the firm- and country-level factors that can explain discernible differences in the level of compliance...

...Ridhima Saggar; Balwinder Singh Purpose This study aims to measure the extent of voluntary risk disclosure and examine the relationship between corporate governance firm level quality in the form of board characteristics and ownership concentration’s impact on risk disclosure in the annual reports...

... of its effectiveness. The codes best practice also recommends the definition for the firm’s strategy and goals as well as gender representation and suggests that the nominating committee to review the board’s effectiveness. For disclosure purposes, the code requires the board to annually disclose...

... the environment whereby audit fees are publicly disclosed. In comparison to the USA that only required public companies to disclose audit fees in 2001, the disclosure of audit fees in Malaysia was already mandatory since 1965 by the Malaysian's Companies Act and all Malaysian listed firms are required to disclose...

...Abdifatah Ahmed Haji Purpose The purpose of this paper is to examine corporate social responsibility (CSR) disclosures over a period of time when the business environment, particularly the Malaysian environment, experienced several significant changes including the recent financial crises...

...Wen Qu; Philomena Leung; Barry Cooper Purpose The aim of this paper is to investigate stakeholder power changes and their impact on firms' disclosure decisions in the Chinese stock market. Using legitimacy theory and stakeholder theory, the paper identifies newly emerged stakeholder groups...

...Travis P. Holt Purpose The purpose of this paper is to assess whether internal audit role and reporting relationships affect investor perceptions of disclosure credibility. Design/methodology/approach The experiment involved a 2 × 2 design with internal audit role and reporting relationship...

... corporate disclosures and is both descriptive and explicative. It analyzes the use of the internet to disseminate corporate information and examines the extent of web‐based corporate disclosure by developing a set of disclosure indexes. To test the authors' hypotheses, an OLS regression framework...

...Khaled Hussainey; Hakim Ben Othman Purpose The purpose of this paper is to examine the impact of the board structure and process disclosure (henceforth BSPD) level on corporate performance, depending on the Anglophone vs Francophone business culture prevailing in African emerging markets...

...Khaled Hussainey; Zakaria Ali Aribi; Simon S. Gao Purpose This study aims to examine the influence of Islam on corporate social responsibility (CSR) and corporate social responsibility disclosure (CSRD) in Islamic financial institutions (IFIs) with a focus on an analysis of narrative reporting...

...Ali Uyar Purpose The primary objective of this study is to investigate the utilization of the internet by the Turkish companies listed on the Istanbul Stock Exchange (ISE) for corporate reporting; to determine the company characteristics that influence the information disclosure level...

... indicators, while professional education is the main determinant of external auditors' perceptions of IC indicators. Originality/value Prior research on IC used the content analysis approach to measure levels of IC disclosure in annual reports. This paper adds to the existing literature by using...

...Mustaruddin Saleh; Norhayah Zulkifli; Rusnah Muhamad Purpose The aim of this paper is to explore corporate social responsibility (CSR) disclosure and its relation to institutional ownership (IO) of Malaysian public listed companies (PLCs). Design/methodology/approach Testing of hypotheses have...

...Kim Ittonen Purpose The purpose of this paper is to examine investor reactions to material internal control weakness disclosures. In particular, the abnormal returns, the change in volatility, and the change in systematic risk are analyzed around auditors' material weakness reports. Design...

...Hasnah Haron; Dato' Daing Nasir Ibrahim; K. Jeyaraman; Ong Hock Chye Purpose Concern has been raised over the dubious utility of internal control (IC) reports that contain vague disclosures of unclear meaning or that contain sweeping, albeit, and confusing statements. The purpose of this paper...

... by the largest Egyptian companies is used in their web sites. The paper modifies and uses the disclosure index of Xiao et al. Ordinary least square multiple regression analysis is used to examine the determinants of the internet reporting. Findings It is found that 56 per cent of Egyptian companies...

...Godfred A. Bokpin; Zangina Isshaq Purpose The purpose of this paper is to examine the interaction between corporate disclosure and foreign share ownership on the Ghana Stock Exchange (GSE). Design/methodology/approach The paper follows the trinary procedure of Aksu and Kosedag and uses...

...Mostafa Kamal Hassan Purpose The purpose of this paper is to explore the relationship between the UAE corporations‐specific characteristics, mainly – size, level of risk, industry type and reserves – and level of corporate risk disclosure (CRD). Design/methodology/approach Since the UAE...

... for a sample of 31,689 company‐years from 1992 to 2001 and control for factors known to impact bid‐ask spread in cross‐section. Findings The findings suggest that the market's perception of disclosure quality is higher and private information search opportunities are fewer for companies engaging industry...