Purpose – The purpose of this paper is to map corporate disclosure theories as a step towards filling a gap in the … theoretical background for corporate disclosure research. The purpose of the map is to encompass a range of particular theories … relating to corporate disclosure and to demonstrate the complex relationships between different notions of the financial …

performance and voluntary disclosure of accounting ratios. In particular, associations are tested between the extent of ratio … disclosure and company performance (nmaely profitability, liqudity, leverage, and company effiency), size and industry. Six … evidence that the extent of voluntary ratio disclosure is low; and size, industry as well as liquidity significantly influence …

Purpose – The purpose of this paper is to investigate the extent of voluntary disclosure (EVD) (i.e. overall …, conventional, and Islamic disclosure) in the annual reports of Shariah Approved Companies ( Sh AC) listed on Bursa Malaysia. Design …/methodology/approach – A disclosure index was developed, which consists of 59 items (including items related to the Shariah , i.e. Islamic …

Purpose – The purpose of this paper is to examine the influence of Islam on corporate social responsibility disclosure … extent of the disclosure between IFIs and CFIs, largely due to the disclosure made by IFIs of religions related themes and …

Purpose – The purpose of this study is to examine credibility attributes in a website disclosure venue. Design … disclosure characteristics impact the credibility of optimistic, forward‐looking voluntary disclosures. The disclosure … characteristics examined include management's ability to meet the current earnings forecast and the disclosure of positive corporate …

Purpose – The purpose of this paper is to map corporate disclosure theories as a step towards filling a gap in the … theoretical background for corporate disclosure research. The purpose of the map is to encompass a range of particular theories … relating to corporate disclosure and to demonstrate the complex relationships between different notions of the financial …

Purpose This paper aims at exploring the extent and determinants of intellectual capital disclosure (ICD) in India … using search terms to find out the extent and nature of disclosure. The period of study is 2010-11 and 2013-14. Paired t … -test is used to see if there is any significant change in the level of disclosure between two time periods. The various …

) and intellectual capital disclosure (ICD). Design/methodology/approach – While FSI was measured as the explanatory power …