... disclosure ( CCD ) as a critical component of nonfinancial reporting. Although prior research has extensively examined sustainability disclosure, limited attention has been devoted to CCD as a distinct disclosure dimension and to its implications for capital market intermediaries. Drawing on voluntary...

.... Crypto assets Centralized exchanges Accountability Techwashing Disclosure Interviews The paper at hand deals with the increasingly turbulent domain of cryptocurrency markets that is introducing profound shifts in the global financial ecosystem (Neetu and Symss, 2023), redefining traditional...

... of measuring, in monetary terms, this kind of information is poorly captured by traditional financial disclosure (Gamayuni, 2015), and the inability of non-financial disclosure to fully capture such information is also evident (Salvi et al., 2021). Even integrated reporting, which represents the last...

...Daniel W. Richards; Maryam Safari Purpose Scandals in the Australian financial services industry highlight the conflicts of interest between those who provide financial advice (financial planners) and their clients. Disclosure is a potential governance tool to manage these conflicts of interest...

...John Holland Purpose Corporate financial communications concern public and private disclosure ( Holland, 2005 ). This paper aims to explain how banks developed financial communications and how problems emerged in the global financial crisis. It explores policy responses. Design/methodology...

... of disclosure and transparency among listed firms. Originality/value This is one of the first studies in Kuwait to report the views of technical analysts and institutional investors about technical approaches to equity investment that are used in the market. Most studies on this topic have been conducted...

... the crisis, liquidity risk management disclosure was crucial for confidence building in market participants. Design/methodology/approach The study investigates if Basel II pillar 3 disclosures on liquidity risk management are applied by 20 of top 33 world banks. Bank selection is based on information...

...John Holland Purpose This paper aims to use a grounded theory approach to reveal that corporate private disclosure content has structure and this is critical in making “invisible” intangibles in corporate value creation visible to capital market participants. Design/methodology/approach...