corporate voluntary disclosure practices in New Zealand. Design/methodology/approach – The study applies panel data regression … disclosure scores, suggesting a positive monitoring effect at high ownership concentration level. Research limitations … groups affect disclosure policies differently. Originality/value – The findings strengthen the importance of differentiating …

associated change in ownership structure and corporate governance, on corporate disclosure. Practical implications – The results …. Originality/value – The SE reform is unique to China and this paper is the first to report on financial reporting disclosure …

authors document a negative market reaction to 8‐K restatements around the restatement disclosure date. However, for stealth … is in line with the SEC disclosure requirement. Originality/value – The significant number of stealth restatements since …

companies in 2010 under the new disclosure requirement in IAS 1. Ordinary least squares (OLS) regressions are used with a sample …

Purpose The purpose of this study is to consider why firms use different disclosure outlets. The authors argue that the … firm's choice of disclosure outlet can be explained by voluntary disclosure theories and investigate whether the market … response around different disclosure outlets varies. Design/methodology/approach The authors investigate differences in the …

Purpose This paper aims to measure the extent of related party transactions disclosure and investigates their …/methodology/approach An index was manually constructed for related party transactions disclosure in accordance with International Financial … related party transactions disclosure in the UAE emerging market. Furthermore, the multiple regression analysis (OLS) shows …

corporate voluntary disclosure practices in New Zealand. Design/methodology/approach – The study applies panel data regression … disclosure scores, suggesting a positive monitoring effect at high ownership concentration level. Research limitations … groups affect disclosure policies differently. Originality/value – The findings strengthen the importance of differentiating …

companies in 2010 under the new disclosure requirement in IAS 1. Ordinary least squares (OLS) regressions are used with a sample …