The determinants of risk disclosure in the annual reports of listed state-owned enterprises
(SOEs) have yet to be fully explored. This paper examines the potential impact of the …

Purpose This paper aims to carry out a comprehensive overview of the academic debate on
utilities' non-financial reporting by highlighting the main issues and the emerging gaps …

Purpose Drawing on the principal-principal conflict and identity literatures, the purpose of
this paper is to investigate the Agency Problem Type II-bis in the context of family business …

This study investigates whether pollution control bonds (PCB) affect overinvestment in
utilityfirms and whether public ownership moderates this relationship. Based on a sample of …

Financial accountability is a major issue for State-owned Enterprises (SOEs) especially
because of the large amount of public resources invested in them and the social relevance …

Purpose This study aims to add empirical evidence to the intellectual capital (IC) literature by
enhancing understanding of voluntary online IC disclosure (ICD) practices in knowledge …

The recent economic literature has largely investigated sustainability in the provision of
public utilities, highlighting the role of governance models in the determination of economic …

Purpose The purpose of this paper is to investigate the relationship between board
characteristics and real performance among state-owned enterprises (SOEs) in Malaysia in …

Research aims: This paper undertakes a cross-country comparative analysis of corporate
governance of state-owned enterprises (SOEs) in Singapore and South Africa, two countries …

Integrated reporting (IR), which aims to overcome the limitations of both traditional financial
and stand-alone non-financial reports, has gained momentum as a single comprehensive …