Drivers of corporate voluntary disclosure: a systematic review

IA Zamil, S Ramakrishnan, NM Jamal… - Journal of Financial …, 2023‏ - emerald.com
Purpose The purpose of this paper is to provide a systematic and comprehensive review of
the existing literature on the determinants of firms reporting practices. Design/methodology …

Board diversity and corporate social disclosure: Evidence from Vietnam

TC Hoang, I Abeysekera, S Ma - Journal of Business Ethics, 2018‏ - Springer
Debates around sound corporate governance propose board diversity as a key attribute to
sufficiently challenge executive management for stakeholder engagement. This study …

Factors affecting the voluntary disclosure: a study by using smart PLS-SEM approach

MA Rouf, M Akhtaruddin - International Journal of Law and …, 2018‏ - emerald.com
Purpose This paper aims to examine the factors affecting the voluntary disclosure in the
annual reports of listed companies in Bangladesh. Design/methodology/approach The study …

The effect of the board's educational and gender diversity on the firms' performance: evidence from non-financial firms in develo** country

AS Kabara, SFA Khatib, AH Bazhair, HGH Sulimany - Sustainability, 2022‏ - mdpi.com
Prior studies have analyzed board diversity (mostly in developed nations) using financial
firms to measure demographic or cognitive characteristics in relation to firm performance …

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 …

Corporate social responsibility reporting: a longitudinal study of listed banking companies in Bangladesh

S Das, R Dixon, A Michael - World review of business research, 2015‏ - papers.ssrn.com
The aims of this study are to investigate the Corporate Social Responsibility (CSR) reporting
practices of the listed banking companies in Bangladesh and explore the potential effects of …

Moderating Role of Governance Regulatory Compliance on Board Diversity and Voluntary Disclosure of Non-Financial Firms in a Develo** Country

AS Kabara, DF Abdullah, SFA Khatib, AH Bazhair… - Sustainability, 2023‏ - mdpi.com
The main aim of this paper is to investigate the moderation influence of CG regulatory
compliance on the relationship between board diversity and voluntary disclosure (VD) of …

Do level, field, and place of board members' Education impact financial risk disclosure? A Saudi Empirical evidence

SAA Al-Dubai - Heliyon, 2023‏ - cell.com
This study aims to investigate the effect of board attributes (level, field, and place of
education) on corporate financial risk disclosure in the Saudi energy sector. The research …

Isomorphic influences and voluntary disclosure: The mediating role of organizational culture

S Iliya Nyahas, JC Munene, L Orobia… - Cogent Business & …, 2017‏ - Taylor & Francis
Purpose: The purpose of this paper is to test the mediating effect of organizational culture in
the relationship between isomorphic influences and voluntary disclosure …

Does corporate governance affect environmental reporting?

MA Rouf, MAS Al-Faryan - PSU Research Review, 2024‏ - emerald.com
Purpose This study examines, in relation to agency theory, the influence of corporate
mechanism on the environmental reporting of banking businesses registered on the Dhaka …