Purpose – This paper seeks to investigate the corporate governance determinants of financial instrument disclosure (FID … using a Financial Instrument Disclosure Index (FIDI) comprised of 120 items of both mandatory and discretionary financial …' governance structures and their disclosure responses to financial instruments and in particular, financial derivatives. …

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 …

Purpose – Prior studies argue that larger firms could get more net benefit from higher disclosure compared to smaller … formal test on whether larger firms benefit more from higher disclosure compared to the smaller firms. Design …. However, this study treats firm size as a moderating variable to the relationship between disclosure and cost of equity …

. Design/methodology/approach – An empirical positivist approach is utilised to explore the predictors of disclosure within the … predictive properties. Originality/value – Financial ratio disclosure, although important, is under-researched. A comprehensive …

technical disclosure requirements required under International Accounting Standards (IAS) IAS 36 specific to goodwill impairment …

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 …

Purpose –The purpose of this paper is to examine the determinants of the extent of disclosure by non …-profit organizations (NPOs) in Malaysia due to the growing interest in the disclosure practice studies of NPOs and given the importance of … disclosure to ensure accountability and transparency. Design/methodology/approach –This study involves three phases. First, the …