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 association between firm‐specific characteristics and disclosure: The case of Saudi Arabia

K Alsaeed - Managerial Auditing Journal, 2006 - emerald.com
Purpose–The main thrust of this paper is to assess the level of disclosure in the annual
reports of non‐financial Saudi firms and to empirically investigate the hypothesized impact of …

Ownership structure, board composition and corporate voluntary disclosure: Evidence from listed companies in China

X Huafang, Y Jianguo - Managerial auditing journal, 2007 - emerald.com
Purpose–The paper aims to examine the impact of ownership structure and board
composition on voluntary disclosures of listed companies in China. Design/methodology …

Corporate governance and corporate social responsibility disclosure: evidence from Pakistan

E Javaid Lone, A Ali, I Khan - … : The international journal of business in …, 2016 - emerald.com
Purpose This paper aims to investigate whether there is any change in corporate social
responsibility (CSR) disclosure in Pakistani companies after the introduction of CSR …

Board diversity and corporate social responsibility in Jordan

AH Ibrahim, MM Hanefah - Journal of Financial Reporting and …, 2016 - emerald.com
Purpose This study aims to investigate the impact of board diversity characteristics, namely,
independence, gender, age and nationality of directors on the level of corporate social …

Corporate social responsibility and corporate governance in Malaysian government‐linked companies

E Esa, N Anum Mohd Ghazali - Corporate Governance: The …, 2012 - emerald.com
Purpose–The purpose of this paper is to investigate whether there has been a change in the
level of corporate social responsibility (CSR) disclosure and to determine whether corporate …

Accounting legislation, corporate governance codes and disclosure in Jordan: a review

AE Haddad, WM Sbeiti, A Qasim - International Journal of Law and …, 2017 - emerald.com
Purpose The main aim of this paper is to provide an overview of the most influential
economic changes and accounting legislation affecting financial reporting and disclosure …

The impact of corporate governance on forward-looking CSR disclosure

H Ananzeh, H Alshurafat, A Bugshan… - Journal of Financial …, 2022 - emerald.com
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Determinants of audit report lag: evidence from Palestine

YM Hassan - Journal of Accounting in Emerging Economies, 2016 - emerald.com
Purpose–The purpose of this paper is to employ agency theory to identify the determinants
of the audit delay among Palestinian companies listed on Palestine Stock Exchange (PSE) …

[HTML][HTML] The extent of voluntary disclosure and its determinants in emerging markets: Evidence from Egypt

MI Elfeky - The Journal of Finance and Data Science, 2017 - Elsevier
The primary objective of this study is to test a theoretical framework relating eight major
corporate governance determinants with the extent of the voluntary disclosure provided by …