Voluntary disclosure in emerging countries: a literature review

S Md Zaini, G Samkin, U Sharma… - Journal of Accounting in …, 2018‏ - emerald.com
Purpose The purpose of this paper is to explore the approaches used by researchers in
examining the influences of external factors towards voluntary disclosure in emerging …

The role of ownership structure in integrated reporting policies

N Raimo, F Vitolla, A Marrone… - Business Strategy and …, 2020‏ - Wiley Online Library
Integrated reporting (IR) is used to demonstrate a firm's capacity to create value in the short,
medium, and long term. It can better represent existing relationships between the company …

Corporate social responsibility disclosure (CSRD) and financial distressed risk (FDR): does institutional ownership matter?

H Tarighi, A Appolloni, A Shirzad, A Azad - Sustainability, 2022‏ - mdpi.com
This study aims to investigate the effect of corporate social responsibility disclosure (CSRD)
on financial distressed risk (FDR) among firms listed on the Tehran Stock Exchange (TSE) …

Internal control information disclosure and corporate governance: evidence from an emerging market

BK Agyei-Mensah - … : The international journal of business in society, 2016‏ - emerald.com
Purpose The purpose of this study is to increase our understanding of the impact of
corporate governance factors on the disclosure of internal control information by firms in …

Corporate social responsibility reporting and corporate governance mechanisms: An international outlook from emerging countries

I Gallego‐Álvarez… - Business Strategy & …, 2020‏ - Wiley Online Library
Within corporate governance, the board of directors plays a major role in improving
corporate transparency by increasing the disclosure of corporate social responsibility (CSR) …

Voluntary disclosure, financial reporting quality and asymmetry information

RS Suharsono, N Nirwanto… - Journal of Asian Finance …, 2020‏ - eprints.unmer.ac.id
This study aims to test Voluntary Disclosure, Quality of Financial Reporting and Information
Asymmetry as Moderation Variables. The Voluntary Disclosure variable is calculated using …

The relationship between board of directors' structure and company ownership with corporate social responsibility disclosure: Iranian angle

M Salehi, H Tarighi, M Rezanezhad - Humanomics, 2017‏ - emerald.com
Purpose This study aims to examine the effect of the structure of board of directors and
company ownership on social responsibility disclosure of listed companies on the Tehran …

Accounting conservatism and ownership structure effect: Evidence from industrial and financial Jordanian listed companies

A Alkordi, M Al-Nimer, M Dabaghia - International Journal of …, 2017‏ - dergipark.org.tr
This study aims to examine the impact of ownership structure on the level of accounting
conservatism in Jordan by using a sample of 99 manufacturing and financial companies …

[PDF][PDF] Board composition, firm characteristics, and voluntary disclosure: The case of Jordanian firms listed on the Amman stock exchange

IISM Sartawi, RM Hindawi, R Bsoul - International Business …, 2014‏ - academia.edu
This study examines the impact of board composition on the level of voluntary disclosure in
the annual reports of listed Jordanian firms. Content analysis is used to collect the required …

Capital structure and firm performance of listed non-financial companies in Bangladesh

DMA Rouf - The International Journal of Applied Economics and …, 2015‏ - papers.ssrn.com
This study investigates the firm performance on capital structure for the listed non-financial
companies in Dhaka Stock Exchange (DSE) for the enter period of 2008-2011 under …