... Limited 2020 Emerald Publishing Limited Licensed re-use rights only Corporate social responsibility reporting Disclosure Research review Developed countries Developing countries Research limitations Systematic literature review Scholars have argued that disclosure is a vital topic...

...Ahmad Ibrahim Said Karajeh Purpose This study aims to investigate the relationship between earnings quality and corporate voluntary disclosure among Malaysian listed companies. Moreover, it examines the moderating effect of the ownership structure on the relationship between earnings quality...

...Andreas Christofi; Petros Christofi; Seleshi Sisaye Purpose The purpose of this paper is to compare the sustainability disclosure methods‐instruments practiced by the two most widely employed indexes/instruments (DJSI World and GRI‐G3 Guidelines). The paper suggests that the newly created triple...

... fraudulent disclosures. Because of the increased incidence of earnings restatements and the importance of augmenting investor trust, this paper aims to examine empirically nonprofessional investors' impressions of managerial earnings restatement penalties as fraud deterrents. Design/methodology/approach...

...Alex Wang Purpose This paper aims to test the relations among consumers' attitudes toward disclosures in credit card issuers' print ads, attitudes toward credit card issuers' CSR practices, and attitudes toward credit card issuers in general, with a survey study. Design/methodology/approach...

... transparent and provide more information on their IC. Respondents believe that greater IC disclosure would be rewarded with an increase in the company's share price – even though few respondents thought that they would pay more themselves for enhanced disclosure. Further, most respondents seem to be currently...

...Michael Grüning Purpose The purpose of this paper is to develop a network of interlinked hypotheses about determinants of corporate disclosure in Central Europe – especially in Germany and Poland – and evaluate it empirically. Design/methodology/approach The hypotheses network is developed...

...Dimitrios G. Mavridis This paper studies the mandatory or legal prescribed structures and then examines the actual structures of the interim reports (“enimerotika deltia”) of Greek corporates by admission of securities (shares) to The Athens Stock Exchange Market (ASE). Actual disclosure varies...