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Managerial discretion and voluntary disclosure: Empirical evidence from the New Zealand life insurance industry

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  • Adams, Mike
  • Hossain, Mahmud

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  • Adams, Mike & Hossain, Mahmud, 1998. "Managerial discretion and voluntary disclosure: Empirical evidence from the New Zealand life insurance industry," Journal of Accounting and Public Policy, Elsevier, vol. 17(3), pages 245-281.
    • Handle: RePEc:eee:jappol:v:17:y:1998:i:3:p:245-281
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    Cited by:

    1. Bonsón, E. & Cortijo, V. & Escobar, T., 2009. "Towards the global adoption of XBRL using International Financial Reporting Standards (IFRS)," International Journal of Accounting Information Systems, Elsevier, vol. 10(1), pages 46-60.
    2. Dirk Höring & Helmut Gründl, 2011. "Investigating Risk Disclosure Practices in the European Insurance Industry," The Geneva Papers on Risk and Insurance - Issues and Practice, Palgrave Macmillan;The Geneva Association, vol. 36(3), pages 380-413, July.
    3. Luisa Anderloni & Ornella Moro & Alessandra Tanda, 2020. "Governance and Performance in Insurance Companies: A Bibliometric Analysis and A Meta-Analysis," International Journal of Economics and Finance, Canadian Center of Science and Education, vol. 12(11), pages 1-1, November.
    4. Vishal Gupta & Sandra C. Mortal & Tina Yang, 2018. "Entrepreneurial orientation and firm value: Does managerial discretion play a role?," Review of Managerial Science, Springer, vol. 12(1), pages 1-26, January.
    5. Malafronte, Irma & Porzio, Claudio & Starita, Maria Grazia, 2016. "The nature and determinants of disclosure practices in the insurance industry: Evidence from European insurers," International Review of Financial Analysis, Elsevier, vol. 45(C), pages 367-382.
    6. Rupjyoti Saha & K. C. Kabra, 2020. "Corporate Governance and Voluntary Disclosure: A Synthesis of Empirical Studies," Business Perspectives and Research, , vol. 8(2), pages 117-138, July.
    7. Laetitia Pozniak & Perrine Ferauge, 2015. "Determinants Of Internet Corporate Social Responsibility Communication: Evidence From France," Global Journal of Business Research, The Institute for Business and Finance Research, vol. 9(2), pages 53-63.
    8. Chun Yip Desmondy Yuen & Zhang Xu Steven & Liu Ming Morris & Vanessa Chan Lu, 2009. "A Case Study of Voluntary Disclosure by Chinese Enterprises," Asian Journal of Finance & Accounting, Macrothink Institute, vol. 1(2), pages 118145-1181, December.
    9. Dong, Minyue & Stettler, Alfred, 2011. "Estimating firm-level and country-level effects in cross-sectional analyses: An application of hierarchical modeling in corporate disclosure studies," The International Journal of Accounting, Elsevier, vol. 46(3), pages 271-303, September.
    10. Adina Popa, 2008. "Trends in non-financial reporting," Analele Universitatii "Eftimie Murgu" Resita Fascicola de Inginerie, "Eftimie Murgu" University of Resita, vol. 1(XV), pages 353-360, December.
    11. Kirti Aggarwal, 2023. "Corporate governance and HR disclosure practices: evidence from India," SN Business & Economics, Springer, vol. 3(2), pages 1-18, February.
    12. Mahmud Hossain & Kamran Ahmed & Jayne M. Godfrey, 2005. "Investment Opportunity Set and Voluntary Disclosure of Prospective Information: A Simultaneous Equations Approach," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 32(5‐6), pages 871-907, June.
    13. Samaha, Khaled & Khlif, Hichem & Hussainey, Khaled, 2015. "The impact of board and audit committee characteristics on voluntary disclosure: A meta-analysis," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 24(C), pages 13-28.
    14. Luminita Enache & Antonio Parbonetti & Anup Srivastava, 2020. "Are all outside directors created equal with respect to firm disclosure policy?," Review of Quantitative Finance and Accounting, Springer, vol. 55(2), pages 541-577, August.
    15. Sánchez-Ballesta, Juan Pedro & Lloréns, Mercedes Bernal, 2010. "Monitoring, reputation and accountability in issuing banks in mid-nineteenth-century Spain," Explorations in Economic History, Elsevier, vol. 47(4), pages 403-419, October.
    16. Alessandra Allini & Francesca Manes Rossi & Riccardo Macchioni, 2014. "Do Corporate Governance Characteristics Affect Non-Financial Risk Disclosure in Government-owned Companies? The Italian Experience," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2014(1), pages 5-31.
    17. Mahmud Hossain & Kamran Ahmed & Jayne M. Godfrey, 2005. "Investment Opportunity Set and Voluntary Disclosure of Prospective Information: A Simultaneous Equations Approach," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 32(5-6), pages 871-907.
    18. Laetitia Pozniak & Perrine Ferauge & Laurent Arnone & Angy Geerts, 2011. "Determinants Of Internet Corporate Social Responsibility Communication," Global Journal of Business Research, The Institute for Business and Finance Research, vol. 5(4), pages 1-14.
    19. Valentinetti, Diego & Rea, Michele A., 2012. "IFRS Taxonomy and financial reporting practices: The case of Italian listed companies," International Journal of Accounting Information Systems, Elsevier, vol. 13(2), pages 163-180.

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