Vietnamese listed firms are analyzed. Voluntary disclosure is measured using a Vietnamese Disclosure Index adapted from prior …)) are employed to generate empirical insights. Findings – The results indicate that the level of voluntary disclosure among … Vietnamese listed firms is relatively low (24.23 per cent). There are higher levels of disclosure relating to director and senior …

Malaysia for studying differences in corporate governance characteristics which affect the financial disclosure. Findings – The … management and outsider investors. The negative relationship between board ownership and corporate voluntary disclosure is …/corporate voluntary disclosure relationship. Overall, the findings lend support for firms with a higher level of board ownership to …

companies that issue negotiable shares to examine whether corporate disclosure patterns are different under various … corporate disclosure is obtained from the content analysis of annual reports for 191 sampled Chinese listed companies with … various share categories. The association are hypothesized and tested between the level of corporate disclosure and the …

companies that issue negotiable shares to examine whether corporate disclosure patterns are different under various … corporate disclosure is obtained from the content analysis of annual reports for 191 sampled Chinese listed companies with … various share categories. The association are hypothesized and tested between the level of corporate disclosure and the …

Malaysia for studying differences in corporate governance characteristics which affect the financial disclosure. Findings – The … management and outsider investors. The negative relationship between board ownership and corporate voluntary disclosure is …/corporate voluntary disclosure relationship. Overall, the findings lend support for firms with a higher level of board ownership to …

Vietnamese listed firms are analyzed. Voluntary disclosure is measured using a Vietnamese Disclosure Index adapted from prior …)) are employed to generate empirical insights. Findings – The results indicate that the level of voluntary disclosure among … Vietnamese listed firms is relatively low (24.23 per cent). There are higher levels of disclosure relating to director and senior …

ownership structure, board composition and the level of voluntary disclosure. The sample is based on 559 firm observations in … 2002. Findings – Higher blockholder ownership and foreign listing/shares ownership is associated with increased disclosure …. However, managerial ownership, state ownership, and legal‐person ownership are not related to disclosure. An increase in …