This study attempts to apply legitimacy theory to determine if it explains the extent and nature of environmental disclosures made, and the reasons for the disclosure in the context of Malaysian industrial products and construction companies. The study adopts a dual methodology of content...

Purpose – This paper examines the impact of corporate governance attributes and ownership structure patterns on corporate performance of Malaysian listed companies following the revised code on corporate governance in 2007. To provide an insightful assessment on the revised code's implications...

Purpose – The purpose of this paper is to investigate textual issues and communication patterns of CEOs/chairmen/presidents’ letters to shareholders in the post-2008 financial crisis period. By taking a global perspective, the work specifically explores how 307 banks from 15 countries...

Purpose – This paper seeks to investigate whether the “financial highlights” section of annual reports of a sample of Indian companies satisfy the information requirements of investors. Design/methodology/approach – The research method involves the preparation of a check‐list from...

Purpose – This study is the first attempt to explore in depth users' views on corporate annual reports in Qatar, which has a rapidly growing economy and underdeveloped accounting systems. Design/methodology/approach – A questionnaire was distributed to 80 individual investors, 40...