Purpose – This paper seeks to investigate the corporate governance determinants of financial instrument disclosure (FID) practices of Australian listed resource firms in their annual reports for the 2005 financial year. This is an important time period to explain FID patterns for Australian...

Purpose – The purpose of this paper is to investigate the impact of independent directors and ownership structure on voluntary disclosures of Vietnamese listed firms. Design/methodology/approach – Year-ending 2008 annual report disclosures of 45 Vietnamese listed firms are analyzed....

Purpose – The purpose of this paper is to investigate whether partially privatised state-owned-enterprises (SOEs) perform significantly better than fully SOEs in the developing country of Indonesia. Design/methodology/approach – This study uses a data set of 157 SOEs in Indonesia for the...

Purpose – The purpose of this paper is to provide a comparative analysis of the communication of the five major categories of risk (business, strategy, market and credit risk disclosure) over the volatile 2007-2009 global financial crisis (GFC) time period between Indonesia and Malaysia...

Purpose – This paper aims to examine the extent of financial ratio communication from an agency theory perspective. Design/methodology/approach – An empirical positivist approach is utilised to explore the predictors of disclosure within the 2007 annual reports of 300 Australian listed...

Purpose – This paper seeks to investigate the corporate governance determinants of financial instrument disclosure (FID) practices of Australian listed resource firms in their annual reports for the 2005 financial year. This is an important time period to explain FID patterns for Australian...

Purpose – The purpose of this paper is to investigate whether partially privatised state‐owned‐enterprises (SOEs) perform significantly better than fully SOEs in the developing country of Indonesia. Design/methodology/approach – This study uses a data set of 157 SOEs in Indonesia for the...

Purpose – This paper aims to examine the extent of financial ratio communication from an agency theory perspective. Design/methodology/approach – An empirical positivist approach is utilised to explore the predictors of disclosure within the 2007 annual reports of 300 Australian listed...

Purpose – The purpose of this paper is to investigate the impact of independent directors and ownership structure on voluntary disclosures of Vietnamese listed firms. Design/methodology/approach – Year‐ending 2008 annual report disclosures of 45 Vietnamese listed firms are analyzed....

Purpose – The purpose of this paper is to provide a comparative analysis of the communication of the five major categories of risk (business, strategy, market and credit risk disclosure) over the volatile 2007-2009 global financial crisis (GFC) time period between Indonesia and Malaysia...