Studying voluntary disclosures provides valuable insights to standardsetters and regulators.
First, in deciding whether to impose mandatory requirements, standard-setters need to be …

Purpose–To empirically examine the changing pattern of competitive disadvantage
experienced by the reporting companies in disclosing segmental information in the …

Purpose–This paper seeks to investigate the level of competitive disadvantage experienced
by Malaysian listed companies by disclosing segmental information as required by the new …

The aim of this paper is to analyse the characteristics and the determinants of voluntary
human capital disclosure (HCD) in France using content analysis for 275 annual reports of …

Purpose: the main objective of this study is to test the relationship between numbers of
variables representing the firm characteristics (performancerelated variables) and the extent …

The aim of this study is to analyze the influence of certain characteristics associated with the
corporate governance model on the level of disclosure of financial risks in non-financial …

The purpose of this study to analyse and provide empirical evidence regarding relationship
between industry competition and operating segment disclosure, with firm size, leverage …

RESUMO O objetivo deste trabalho é estudar a relação entre qualidade de comunicação
das empresas brasileiras de capital aberto e seu valor de mercado. Mais especificamente …

Determinants and Consequences of Voluntary Risk Disclosure on Social Networks and
Annual reports: Evidence from the UK A thesis Page 1 1 Determinants and Consequences of …

Employing 451 annual reports of 2006 from Malaysian public listed companies, this study
attempts to investigate the organisational factors like company size, its listing status …