Purpose: This study aims to examine the impact of board female participation on Australian firms’ innovation. Design/methodology/approach: Data are from the 500 largest Australian Securities Exchange (ASX)-listed companies for 2004–2015. Measures of innovation concern input (research and...

Purpose – This study aims to examine whether or not listed companies' disclosure of intellectual capital is value‐relevant in share markets and to assess its moderating role in the value‐relevance of reported earnings and equity following the adoption of international financial reporting...

Purpose: This paper aims to examine the voluntary disclosure practices of family and non-family listed firms and whether family firms have improved their disclosure practices following the introduction of the Principles of Good Corporate Governance and Best Practice Recommendations in 2003 in...

Purpose: We examine whether the fraud firms are engaged in real earnings management and accrual earnings management prior to the fraud year in the Malaysian context. Design/methodology/approach: Our sample comprises of 65 financial statement fraud and 65 non-fraud firms over a period of eight...

Purpose: The purpose of this paper is to understand and explain the financial disclosure processes among Malaysian local authorities (MLAs). Design/methodology/approach: Employing semi-structured interviews, data were collected from 26 members in five case study organisations, and interpreted...