At present, disclosure of intellectual capital information is done by very few leading companies, purely on a 'voluntary' basis. Unfortunately, the omission of IC information may adversely influence the quality of decisions made by shareholders, or lead to material misstatements. This study...

The omission of IC information may adversely influence the quality of decisions made by shareholders, or lead to material misstatements. This study attempts to provide an insight into the style of IC disclosures done by the IT-sector corporations from India and Australia. We conducted a...

Corporate governance (CG) disclosure is a fundamental theme of the 'modern' corporate-regulatory system, which encompasses providing 'governance' information to the public in a variety of ways. This study explores the voluntary CG practices of 50 corporations, over and above the mandatory...

CER is considered a key medium through which to communicate environmental information to its stakeholders. The rapid growth of 'internet' technology has enabled the firms to disseminate information to the global audience by removing all geographical barriers. In this study, we explore the status...

This work is aimed at examining the effect of corporate social disclosure of African companies to the stakeholders on firm performance. In this respect, some annual reports of 103 African companies have been analysed, using a coding instrument inspired from the work of Wiseman (1982) as well as...

This paper aims to examine the extent of intellectual capital (IC) disclosure in the annual reports of Malaysian listed companies. The paper also aims to investigate the trend of IC disclosure (ICD) in the annual reports in the years 2002 and 2006. A comprehensive disclosure index which includes...

The objective of this paper is to examine the influence of board of directors on market performance of large Malaysian listed companies. Using data from corporate annual reports for the financial year 2010, the regression results show that the proportion of independent directors on the board and...

Financial ratios drawn from annual financial reports have been used extensively in prior research for various purposes (corporate predictions, acquisitions, liquidations, rating decisions, etc). In this study financial ratios (profitability, liquidity and long-term solvency) have been used in an...

Employing 451 annual reports of 2006 from Malaysian public listed companies, this study attempts to investigate the organisational factors like company size, its listing status, financial leverage and industrial membership that influence the disclosure of segmental information under the...

Financial ratios drawn from annual financial reports have been used extensively in prior research for various purposes (corporate predictions, acquisitions, liquidations, rating decisions, etc). In this study financial ratios (profitability, liquidity and long-term solvency) have been used in an...