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Ownership structure and corporate voluntary disclosure in Hong Kong and Singapore

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Cited by:

  1. Puławska Karolina & Dobija Dorota & Piotrowska Katarzyna & Kravchenko Grygorii, 2021. "Audit Committee Formation: The Case of Poland," Journal of Management and Business Administration. Central Europe, Sciendo, vol. 29(2), pages 169-212, June.
  2. Al-Akra, Mahmoud & Hutchinson, Patrick, 2013. "Family firm disclosure and accounting regulation reform in the Middle East: The case of Jordan," Research in Accounting Regulation, Elsevier, vol. 25(1), pages 101-107.
  3. LIN, Dan & KUO, Hsien-Chang & WANG, Lie-Huey, 2016. "Analysis Of The Relationship Between Disclosure Quality And Dividend Payouts From The Agency Theory Perspective," Studii Financiare (Financial Studies), Centre of Financial and Monetary Research "Victor Slavescu", vol. 20(1), pages 6-20.
  4. Jagjeevan Kanoujiya & Rebecca Abraham & Shailesh Rastogi & Venkata Mrudula Bhimavarapu, 2023. "Transparency and Disclosure and Financial Distress of Non-Financial Firms in India under Competition: Investors’ Perspective," JRFM, MDPI, vol. 16(4), pages 1-20, March.
  5. Alves, Paulo & Couto, Eduardo Barbosa & Francisco, Paulo Morais, 2015. "Board of directors’ composition and capital structure," Research in International Business and Finance, Elsevier, vol. 35(C), pages 1-32.
  6. Heger Gabteni, 2011. "Construction d'un score de publication volontaire entendu comme une mesure de la communication financière en période pre/post IFRS," Post-Print hal-00650431, HAL.
  7. Atanasko Atanasovski, 2013. "Determinants Of Financial Reporting Quality For Listed Entities In Macedonia: Evidence From Fair Value Accounting," Journal Articles, Center For Economic Analyses, pages 23-36, December.
  8. Elitsa R. Banalieva & Michael D. Santoro & Joy Ruihua Jiang, 2012. "Home Region Focus and Technical Efficiency of Multinational Enterprise," Management International Review, Springer, vol. 52(4), pages 493-518, August.
  9. Shashank Bansal & Maria Victoria Lopez-Perez & Lazaro Rodriguez-Ariza, 2018. "Board Independence and Corporate Social Responsibility Disclosure: The Mediating Role of the Presence of Family Ownership," Administrative Sciences, MDPI, vol. 8(3), pages 1-21, July.
  10. Shamsun Nahar & Mohammad Istiaq Azim & Md Moazzem Hossain, 2020. "Risk disclosure and risk governance characteristics: evidence from a developing economy," International Journal of Accounting & Information Management, Emerald Group Publishing Limited, vol. 28(4), pages 577-605, April.
  11. Claire Gillet & Isabelle Martinez, 2010. "La Verification Volontaire Des Informations Societales: La Structure De Propriete Et Le Conseil D'Administration Ont-Ils Une Influence Sur La Decision De L'Entreprise ?," Post-Print hal-00479519, HAL.
  12. Xingqiang Du & Liang Xiao & Yingjie Du, 2023. "Does CEO–Auditor Dialect Connectedness Trigger Audit Opinion Shopping? Evidence from China," Journal of Business Ethics, Springer, vol. 184(2), pages 391-426, May.
  13. narjess BOUABDALLAH & jamel Eddine HENCHIRI, 2020. "L' impact des mécanismes de gouvernance interne sur le risque opérationnel bancaire," Journal of Academic Finance, RED research unit, university of Gabes, Tunisia, vol. 11(1), pages 151-189, June.
  14. García-Meca, Emma & Sánchez-Ballesta, Juan P., 2011. "Ownership structure and forecast accuracy in Spain," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 20(2), pages 73-82.
  15. Arifur Khan & Mohammad Muttakin & Javed Siddiqui, 2013. "Corporate Governance and Corporate Social Responsibility Disclosures: Evidence from an Emerging Economy," Journal of Business Ethics, Springer, vol. 114(2), pages 207-223, May.
  16. Attig, Najah & Fong, Wai-Ming & Gadhoum, Yoser & Lang, Larry H.P., 2006. "Effects of large shareholding on information asymmetry and stock liquidity," Journal of Banking & Finance, Elsevier, vol. 30(10), pages 2875-2892, October.
  17. Federica Balluchi & Katia Furlotti & Michele Mazzieri & Riccardo Torelli, 2019. "Corporate Social Responsibility Disclosure in Italy: An Analysis of the Last Years," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 9(1), pages 54-64, January.
  18. Muath Abdelqader & Khalil Nimer & Tamer K. Darwish, 2021. "IFRS compliance in GCC countries: Do corporate governance mechanisms make a difference?," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 18(4), pages 411-425, December.
  19. Marie Chavent & Yuan Ding & Linghui Fu & Herve Stolowy & Huiwen Wang, 2006. "Disclosure and determinants studies: An extension using the Divisive Clustering Method (DIV)," European Accounting Review, Taylor & Francis Journals, vol. 15(2), pages 181-218.
  20. Chau, Gerald & Gray, Sidney J., 2010. "Family ownership, board independence and voluntary disclosure: Evidence from Hong Kong," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 19(2), pages 93-109.
  21. Ifraz Khan & Priyashni Vandana Chand & Professor Arvind Patel, 2013. "The Impact Of Ownership Structure On Voluntary Corporate Disclosure In Annual Reports: Evidence From Fiji," Accounting & Taxation, The Institute for Business and Finance Research, vol. 5(1), pages 47-58.
  22. Daniel Ofori-Sasu & Maame Ofewah Sarpong & Vivian Tetteh & Baah Aye Kusi, 2022. "Banking disclosure and banking crises in Africa: does board gender diversity play a role?," Palgrave Communications, Palgrave Macmillan, vol. 9(1), pages 1-10, December.
  23. Isabelle Martinez & Emmanuelle Negre, 2011. "Les déterminants de la communication volontaire des entreprises cibles d'OPA/OPE : le cas des synergies," Post-Print hal-00650551, HAL.
  24. Mohammad Abu Sufian & Muslima Zahan, 2013. "Ownership Structure and Corporate Social Responsibility Disclosure in Bangladesh," International Journal of Economics and Financial Issues, Econjournals, vol. 3(4), pages 901-909.
  25. Shiyan Yin & Kai Yao & Thanaset Chevapatrakul & Rong Huang, 2024. "Reduced disclosure and default risk: analysis of smaller reporting companies," Review of Quantitative Finance and Accounting, Springer, vol. 63(1), pages 355-395, July.
  26. Leung, Sidney & Parker, Lee & Courtis, John, 2015. "Impression management through minimal narrative disclosure in annual reports," The British Accounting Review, Elsevier, vol. 47(3), pages 275-289.
  27. Sumaia Ayesh Qaderi & Belal Ali Abdulraheem Ghaleb & Abdulwahid Ahmed Hashed & Turki Raji Alhmoud & Hasnah Kamardin, 2023. "Audit Committee Leadership Attributes and CSR Reporting: Evidence from Jordan," SAGE Open, , vol. 13(3), pages 21582440231, August.
  28. Allaya, Manel & Derouiche, Imen & Muessig, Anke, 2022. "Voluntary disclosure, ownership structure, and corporate debt maturity: A study of French listed firms," International Review of Financial Analysis, Elsevier, vol. 81(C).
  29. Jae Eun Shin & Seung-Weon Yoo & Gun Lee, 2020. "The Effects of Blockholder Dispersion on the Informativeness of Earnings: Evidence from Korea," Sustainability, MDPI, vol. 12(22), pages 1-18, November.
  30. Elka Johansson & Peter Carey & George Tanewski & Iliyas Yusoff, 2022. "The effect of members on charities’ annual reporting: evidence from companies limited by guarantee in Australia," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(S1), pages 1851-1886, April.
  31. Roshayani Arshad Author_Email: roshayani@salam.uitm.edu.my & Rohaya Md Nor & Nur Adura Ahmad Noruddin, 2011. "Ownership Structure And Interaction Effects Of Firm Performance On Management Commentary Disclosures," 2nd International Conference on Business and Economic Research (2nd ICBER 2011) Proceeding 2011-332, Conference Master Resources.
  32. Roshayani Arshad & Sharinah Mohamed Iqbal & Normah Omar, 2015. "Prediction of Business Failure and Fraudulent Financial Reporting: Evidence from Malaysia," Indian Journal of Corporate Governance, , vol. 8(1), pages 34-53, June.
  33. Gagalyuk, Taras, 2017. "Strategic role of corporate transparency: the case of Ukrainian agroholdings," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 20(2), pages 257-278.
  34. María Consuelo Pucheta‐Martínez & Isabel Gallego‐Álvarez, 2018. "Environmental reporting policy and corporate structures: An international analysis," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 25(5), pages 788-798, September.
  35. Klaus Möller & Ramin Gamerschlag & Finn Guenther, 2011. "Determinants and effects of human capital reporting and controlling," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 22(3), pages 311-333, November.
  36. Shih-Chuan Tsai, 2014. "Individuals’ Trading Prior to Earnings Announcements," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 41(9-10), pages 1124-1156, November.
  37. Kabir, Humayun & Su, Li & Rahman, Asheq, 2020. "Firm life cycle and the disclosure of estimates and judgments in goodwill impairment tests: Evidence from Australia," Journal of Contemporary Accounting and Economics, Elsevier, vol. 16(3).
  38. Nicola Raimo & Filippo Vitolla & Arcangelo Marrone & Michele Rubino, 2020. "The role of ownership structure in integrated reporting policies," Business Strategy and the Environment, Wiley Blackwell, vol. 29(6), pages 2238-2250, September.
  39. Muttakin, Mohammad Badrul & Khan, Arifur, 2014. "Determinants of corporate social disclosure: Empirical evidence from Bangladesh," Advances in accounting, Elsevier, vol. 30(1), pages 168-175.
  40. Wendy Green & Richard D. Morris & Haiping Tang, 2010. "The split equity reform and corporate financial transparency in China," Accounting Research Journal, Emerald Group Publishing Limited, vol. 23(1), pages 20-48, July.
  41. Luminita Enache & Khaled Hussainey, 2020. "The substitutive relation between voluntary disclosure and corporate governance in their effects on firm performance," Review of Quantitative Finance and Accounting, Springer, vol. 54(2), pages 413-445, February.
  42. Guillamon-Saorin, Encarna & Sousa, Carlos M.P., 2010. "Press release disclosures in Spain and the UK," International Business Review, Elsevier, vol. 19(1), pages 1-15, February.
  43. Driffield, Nigel & Jones, Chris & Crotty, Jo, 2013. "International business research and risky investments, an analysis of FDI in conflict zones," International Business Review, Elsevier, vol. 22(1), pages 140-155.
  44. Rodríguez Domínguez, Luis & Noguera Gámez, Ligia Carolina, 2014. "Corporate reporting on risks: Evidence from Spanish companies," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 17(2), pages 116-129.
  45. Azrul Bin Abdullah & Ku Nor Izah Ku Ismail, 2008. "Disclosure of Voluntary Accounting Ratios by Malaysian Listed Companies," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, vol. 6(1), pages 1-20, January.
  46. Gisbert, Ana & Navallas, Begoña, 2013. "The association between voluntary disclosure and corporate governance in the presence of severe agency conflicts," Advances in accounting, Elsevier, vol. 29(2), pages 286-298.
  47. Claire Gillet, 2011. "Les facteurs explicatifs de la vérification volontaire des informations sociétales," Post-Print hal-00650436, HAL.
  48. Eachempati, Prajwal & Srivastava, Praveen Ranjan & Kumar, Ajay & Tan, Kim Hua & Gupta, Shivam, 2021. "Validating the impact of accounting disclosures on stock market: A deep neural network approach," Technological Forecasting and Social Change, Elsevier, vol. 170(C).
  49. Ray Donnelly & Mark Mulcahy, 2008. "Board Structure, Ownership, and Voluntary Disclosure in Ireland," Corporate Governance: An International Review, Wiley Blackwell, vol. 16(5), pages 416-429, September.
  50. Ntim, Collins G., 2016. "Corporate governance, corporate health accounting, and firm value: The case of HIV/AIDS disclosures in Sub-Saharan Africa," The International Journal of Accounting, Elsevier, vol. 51(2), pages 155-216.
  51. Marco Allegrini & Giulio Greco, 2013. "Corporate boards, audit committees and voluntary disclosure: evidence from Italian Listed Companies," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 17(1), pages 187-216, February.
  52. Chauhan, Yogesh & Kumar, K. Kiran & Chaturvedula, Chakrapani, 2016. "Information asymmetry and the information content of insider trades: Evidence from the Indian stock market," Journal of Multinational Financial Management, Elsevier, vol. 34(C), pages 65-79.
  53. repec:dau:papers:123456789/2719 is not listed on IDEAS
  54. Romilda Mazzotta & Giovanni Bronzetti & Graziella Sicoli & Paolo Tenuta, 2018. "La valutazione del CdA in contesti ad elevata concentrazione proprietaria: mero conformismo o reale strumento di valutazione?," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2018(2), pages 107-128.
  55. Josh Wei-Jun Hsueh, 2018. "Governance Structure and the Credibility Gap: Experimental Evidence on Family Businesses’ Sustainability Reporting," Journal of Business Ethics, Springer, vol. 153(2), pages 547-568, December.
  56. Lyton Chithambo & Ishmael Tingbani & Godfred Afrifa Agyapong & Ernest Gyapong & Isaac Sakyi Damoah, 2020. "Corporate voluntary greenhouse gas reporting: Stakeholder pressure and the mediating role of the chief executive officer," Business Strategy and the Environment, Wiley Blackwell, vol. 29(4), pages 1666-1683, May.
  57. Elitsa R. Banalieva & Ravi Sarathy, 2011. "A Contingency Theory of Internationalization," Management International Review, Springer, vol. 51(5), pages 593-634, October.
  58. Aminah Nalikka, 2009. "Impact of Gender Diversity on Voluntary Disclosure in Annual Reports," Accounting & Taxation, The Institute for Business and Finance Research, vol. 1(1), pages 101-113.
  59. Ayman Haddad & Wasim AlShattarat & Naser AbuGhazaleh & Haitham Nobanee, 2015. "The impact of ownership structure and family board domination on voluntary disclosure for Jordanian listed companies," Eurasian Business Review, Springer;Eurasia Business and Economics Society, vol. 5(2), pages 203-234, December.
  60. Dainelli, Francesco & Bini, Laura & Giunta, Francesco, 2013. "Signaling strategies in annual reports: Evidence from the disclosure of performance indicators," Advances in accounting, Elsevier, vol. 29(2), pages 267-277.
  61. Siriluck Sutthachai & Terence E. Cooke, 2009. "An Analysis of Thai Financial Reporting Practices and the Impact of the 1997 Economic Crisis," Abacus, Accounting Foundation, University of Sydney, vol. 45(4), pages 493-517, December.
  62. Balluchi, Federica & Furlotti, Katia & Torelli, Riccardo, 2020. "Italy Towards Mandatory Sustainability Reporting. Voluntary Corporate Social Responsibility Disclosure of Italian Companies and Legislative Decree 254/2016 Statements. A Quantitative Analysis of the L," OSF Preprints 9agvf, Center for Open Science.
  63. Kelly Anh Vu & Greg Tower & Glennda Scully, 2011. "Corporate communication for Vietnamese listed firms," Asian Review of Accounting, Emerald Group Publishing Limited, vol. 19(2), pages 125-146, July.
  64. 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.
  65. 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.
  66. Surjit Tinaikar, 2014. "Voluntary disclosure and ownership structure: an analysis of dual class firms," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 18(2), pages 373-417, May.
  67. Corinne Bessieux-Ollier & Élisabeth Walliser, 2012. "Why firms listed on an unregulated financial market comply voluntarily with IFRS: An empirical analysis with French data," Post-Print hal-00690935, HAL.
  68. Ruth Hidalgo & Emma García-Meca & Isabel Martínez, 2011. "Corporate Governance and Intellectual Capital Disclosure," Journal of Business Ethics, Springer, vol. 100(3), pages 483-495, May.
  69. Mariana Nedelcu (Bunea) & Marian Siminica & Carmen ?urlea, 2015. "The Correlation between External Audit and Financial Performance of Banks from Romania," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 17(Special 9), pages 1273-1273, November.
  70. Abdur ROUF & Abdullah-Al HARUN, 2011. "Ownership Structure And Voluntary Disclosure In Annual Reports Of Bangladesh," Review of Economic and Business Studies, Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, issue 7, pages 239-251, May.
  71. Jennifer Martínez-Ferrero & Lázaro Rodríguez-Ariza & Isabel-María García-Sánchez & Beatriz Cuadrado-Ballesteros, 2018. "Corporate social responsibility disclosure and information asymmetry: the role of family ownership," Review of Managerial Science, Springer, vol. 12(4), pages 885-916, October.
  72. Grigoris Giannarakis & Eleni Zafeiriou & Garyfallos Arabatzis & Xanthi Partalidou, 2018. "Determinants of Corporate Climate Change Disclosure for European Firms," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 25(3), pages 281-294, May.
  73. Khaled Aljifri & Abdulkareem Alzarouni & Chew Ng & Mohammad Iqbal Tahir, 2014. "The Association between Firm Characteristics and Corporate Financial Disclosures: Evidence from UAE Companies," The International Journal of Business and Finance Research, The Institute for Business and Finance Research, vol. 8(2), pages 101-123.
  74. Fizzah Malik & Fangjun Wang & Muhammad Akram Naseem & Amir Ikram & Shahid Ali, 2020. "Determinants of Corporate Social Responsibility Related to CEO Attributes: An Empirical Study," SAGE Open, , vol. 10(1), pages 21582440198, January.
  75. Samuel Akpovwre Eyenubo & Mudzamir Mohamed & Mohammad Ali, 2017. "An Empirical Analysis on the Financial Reporting Quality of the Quoted Firms in Nigeria: Does Audit Committee Size Matter?," International Journal of Academic Research in Business and Social Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Business and Social Sciences, vol. 7(9), pages 50-63, September.
  76. Norhani Aripin & Greg Tower & Grantley Taylor, 2011. "Insights on the diversity of financial ratios communication," Asian Review of Accounting, Emerald Group Publishing Limited, vol. 19(1), pages 68-85, May.
  77. M. Akhtaruddin & Hasnah Haron, 2010. "Board ownership, audit committees’ effectiveness, and corporate voluntary disclosures," Asian Review of Accounting, Emerald Group Publishing Limited, vol. 18(3), pages 245-259, September.
  78. Abdul Mansulu, 2021. "Corporate Governance and Voluntary Disclosure Practices in Czech Republic," Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Mendel University Press, vol. 69(1), pages 111-125.
  79. Bruno Oxibar, 2010. "Communication Financiere Sur Les Sites Internet Des Groupes Cotes Francais," Post-Print hal-00479489, HAL.
  80. Thi Hong Van HOANG, 2011. "Efficience informationnelle des marchés de l'or à Paris et à Londres, 1948-2008 : Une vérification économétrique de la forme faible," Journal of Academic Finance, RED research unit, university of Gabes, Tunisia, vol. 2(1), April.
  81. Garanina, Tatiana & Aray, Yulia, 2021. "Enhancing CSR disclosure through foreign ownership, foreign board members, and cross-listing: Does it work in Russian context?," Emerging Markets Review, Elsevier, vol. 46(C).
  82. Amneh Alkurdi & Munther Al-Nimer & Mohammad Dabaghia, 2017. "Accounting Conservatism and Ownership Structure Effect: Evidence from Industrial and Financial Jordanian Listed Companies," International Journal of Economics and Financial Issues, Econjournals, vol. 7(2), pages 608-619.
  83. Mélanie Croquet & Laeticia Pozniak & Olivier Colot, 2014. "La Qualité De L'Information Financière Est-Elle Liée À La Structure Du Capital ? Le Cas Des Blue Chips Et Small Caps Belges," Post-Print hal-01899079, HAL.
  84. Alves, Paulo & Couto, Eduardo & Francisco, Paulo, 2014. "Board of directors’ composition and financing choices," MPRA Paper 52973, University Library of Munich, Germany, revised 2014.
  85. X. Meng & S. Zeng & C. Tam, 2013. "From Voluntarism to Regulation: A Study on Ownership, Economic Performance and Corporate Environmental Information Disclosure in China," Journal of Business Ethics, Springer, vol. 116(1), pages 217-232, August.
  86. Assenso-Okofo, Oheneba & Ali, Muhammad Jahangir & Ahmed, Kamran, 2011. "The Development of Accounting and Reporting in Ghana," The International Journal of Accounting, Elsevier, vol. 46(4), pages 459-480.
  87. Sophie Audousset-Coulier, 2008. "Les déterminants de la publication volontaire des honoraires d'audit par les sociétés cotées françaises en 2002 et 2003," Post-Print halshs-00522305, HAL.
  88. Sánchez, Pablo Caravaca & Ballesta, Juan P. Sánchez & Meca, Emma García, 2012. "Factores explicativos del buen gobierno en la empresa española," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 15(2), pages 237-255.
  89. Michail Bekiaris & Chrysoula Psimada & Tasos Sergios, 2014. "Internet Financial Reporting Quality and Corporate Characteristics: The Case of Construction Companies Listed in Greek and Cypriot Stock Exchange," European Research Studies Journal, European Research Studies Journal, vol. 0(2), pages 41-57.
  90. Muniandy, Balachandran & Ali, Muhammad Jahangir, 2012. "Development of financial reporting environment in Malaysia," Research in Accounting Regulation, Elsevier, vol. 24(2), pages 115-125.
  91. Gagalyuk, Taras, 2016. "Strategic role of corporate transparency: the case of Ukrainian agroholdings," International Food and Agribusiness Management Review, International Food and Agribusiness Management Association, vol. 20(2), November.
  92. Ziad Abdel Halim Al-Theebeh & Ibraheem N. M. Jodeh & Hasan Tawfiq Mahmood & Hazem Khaled, 2018. "The Impact of Voluntary Accounting Disclosure in the Financial Reports to Rationalize the Investors Decisions in Industrial Companies Listed in the Amman Stock Exchange," International Journal of Economics and Financial Issues, Econjournals, vol. 8(3), pages 191-196.
  93. Sakawa, Hideaki & Ubukata, Masato & Watanabel, Naoki, 2014. "Market liquidity and bank-dominated corporate governance: Evidence from Japan," International Review of Economics & Finance, Elsevier, vol. 31(C), pages 1-11.
  94. Sofia Brunelli & Salvatore Sciascia & Massimo Baù, 2024. "Nonfinancial reporting in family firms: A systematic review and agenda for future research," Business Strategy and the Environment, Wiley Blackwell, vol. 33(2), pages 162-179, February.
  95. S. Lim & Z. Matolcsy & D. Chow, 2007. "The Association between Board Composition and Different Types of Voluntary Disclosure," European Accounting Review, Taylor & Francis Journals, vol. 16(3), pages 555-583.
  96. Khaleed Omair Alotaibi & Khaled Hussainey, 2016. "Determinants of CSR disclosure quantity and quality: Evidence from non-financial listed firms in Saudi Arabia," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 13(4), pages 364-393, November.
  97. Cuadrado-Ballesteros, Beatriz & Rodríguez-Ariza, Lázaro & García-Sánchez, Isabel-María, 2015. "The role of independent directors at family firms in relation to corporate social responsibility disclosures," International Business Review, Elsevier, vol. 24(5), pages 890-901.
  98. Arpita Sharma & Shailesh Rastogi, 2021. "Impact of Efficiency on Voluntary Disclosure of Non-Banking Financial Company—Microfinance Institutions in India," JRFM, MDPI, vol. 14(7), pages 1-21, June.
  99. Al-Akra, Mahmoud & Jahangir Ali, Muhammad & Marashdeh, Omar, 2009. "Development of accounting regulation in Jordan," The International Journal of Accounting, Elsevier, vol. 44(2), pages 163-186, June.
  100. Sanja Pekovic & Sebastian Vogt, 2021. "The fit between corporate social responsibility and corporate governance: the impact on a firm’s financial performance," Review of Managerial Science, Springer, vol. 15(4), pages 1095-1125, May.
  101. Reajmin Sultana, 2021. "Family ownership, information problem and firm performance," International Journal of Research in Business and Social Science (2147-4478), Center for the Strategic Studies in Business and Finance, vol. 10(6), pages 73-82, September.
  102. Munari, Federico & Oriani, Raffaele & Sobrero, Maurizio, 2010. "The effects of owner identity and external governance systems on R&D investments: A study of Western European firms," Research Policy, Elsevier, vol. 39(8), pages 1093-1104, October.
  103. Abdullah, Azrul Bin & Ismail, Ku Nor Izah Ku, 2018. "Disclosure of Voluntary Accounting Ratios by Malaysian Listed Companies," SocArXiv rms3v, Center for Open Science.
  104. Hodgdon, Christopher & Hughes, Susan B., 2016. "The effect of corporate governance, auditor choice and global activities on EU company disclosures of estimates and judgments," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 26(C), pages 28-46.
  105. Tauringana, Venancio & Chithambo, Lyton, 2015. "The effect of DEFRA guidance on greenhouse gas disclosure," The British Accounting Review, Elsevier, vol. 47(4), pages 425-444.
  106. 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.
  107. Anjali Kaimal & Shigufta Hena Uzma, 2024. "CSR and ownership structure: Moderating role of board characteristics in an emerging country context," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(5), pages 4933-4955, September.
  108. Marc de Bourmont, 2010. "Les Etudes Portant Sur Les Determinants D'Une Publication Volontaire D'Informations Au Sein Des Rapports Annuels : L'Interet De La Realisation D'Une Analyse Multi-Echantillons / Multi-Periodes," Post-Print hal-00481107, HAL.
  109. Haiyan Jiang & Ahsan Habib, 2009. "The impact of different types of ownership concentration on annual report voluntary disclosures in New Zealand," Accounting Research Journal, Emerald Group Publishing Limited, vol. 22(3), pages 275-304, November.
  110. Hubert de La Bruslerie & Heger Gabteni, 2010. "Voluntary financial disclosure, the introduction of IFRS and long-term communication policy: An empirical test on French firms," Post-Print halshs-00636602, HAL.
  111. Chiraz Ben Ali, 2014. "Corporate Governance, Principal-Principal Agency Conflicts, and Disclosure," Working Papers 2014-125, Department of Research, Ipag Business School.
  112. Mst. Maksuda Begum & Niluthpaul Sarker & Shamsun Nahar, 2023. "The Impact of Corporate Governance Attributes on Financial Distress among the Listed Firms in Pharmaceuticals Industry of Bangladesh," International Journal of Economics and Financial Issues, Econjournals, vol. 13(6), pages 155-167, November.
  113. Håkan Jankensgård, 2015. "The Relationship between Voluntary Disclosure, External Financing and Financial Status," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 42(7-8), pages 860-884, September.
  114. Tejedo Romero, Francisca & Ferraz Esteves Araujo, Joaquim Filipe, 2018. "Transparency, Social Responsibility and Corporate Governance: Human Capital of companies," Cuadernos de Gestión, Universidad del País Vasco - Instituto de Economía Aplicada a la Empresa (IEAE).
  115. Stutz, Adrian & Schell, Sabrina & Hack, Andreas, 2022. "In family firms we trust – Experimental evidence on the credibility of sustainability reporting: A replication study with extension," Journal of Family Business Strategy, Elsevier, vol. 13(4).
  116. Carlo Regoliosi & Alessandro d’Eri, 2014. "“Good” corporate governance and the quality of internal auditing departments in Italian listed firms. An exploratory investigation in Italian listed firms," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 18(3), pages 891-920, August.
  117. Lei Chen & Elizabeth Carson & Roger Simnett, 2007. "Impact of stakeholder characteristics on voluntary dissemination of interim information and communication of its level of assurance," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 47(4), pages 667-691, December.
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