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Are the audit committee reports disclosing enough after the Sarbanes‐Oxley Act?
Pandit, Ganesh M.; Subrahmanyam, Vijaya; Conway, Grace M. - In: Managerial Auditing Journal 21 (2006) 1, pp. 34-45
audit committees treat their report as more than just a regulatory requirement and provide more voluntary disclosure, many …
Persistent link: https://www.econbiz.de/10014928994
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Narrative disclosure of corporate social responsibility in Islamic financial institutions
Aribi, Zakaria Ali; Gao, Simon S. - In: Managerial Auditing Journal 27 (2011) 2, pp. 199-222
social responsibility disclosure (CSRD) in Islamic financial institutions (IFIs) with a focus on an analysis of narrative … on the CSRD of IFIs. It finds that the largest part of CSRD produced by the IFIs is the disclosure of reports of the …
Persistent link: https://www.econbiz.de/10014929280
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Disclosure and dividend signalling when sustained earnings growth declines
Hussainey, Khaled; Aal-Eisa, Jinan - In: Managerial Auditing Journal 24 (2009) May, pp. 445-454
Purpose – The purpose of this paper is to examine whether voluntary disclosure and dividends signal future earnings for … disclosure and increased dividends to investors for firms that suffer an earnings decline after a sustained period of annual … for decline earnings growth firms. However, based on disclosure signalling theory, it is found that increasing levels of …
Persistent link: https://www.econbiz.de/10009350141
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Disclosure and dividend signalling when sustained earnings growth declines
Hussainey, Khaled; Aal‐Eisa, Jinan - In: Managerial Auditing Journal 24 (2009) 5, pp. 445-454
Purpose – The purpose of this paper is to examine whether voluntary disclosure and dividends signal future earnings for … disclosure and increased dividends to investors for firms that suffer an earnings decline after a sustained period of annual … for decline earnings growth firms. However, based on disclosure signalling theory, it is found that increasing levels of …
Persistent link: https://www.econbiz.de/10014929166
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Corporate social responsibility disclosure and its relation on institutional ownership: Evidence from public listed companies in Malaysia
Saleh, Mustaruddin; Zulkifli, Norhayah; Muhamad, Rusnah - In: Managerial Auditing Journal 25 (2010) July, pp. 591-613
Purpose – The aim of this paper is to explore corporate social responsibility (CSR) disclosure and its relation to … disclosure (CSRD) and IO. This result suggests that Malaysian PLCs are able to attract and maintain their institutional investors …
Persistent link: https://www.econbiz.de/10009319198
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Determinants of internal control characteristics influencing voluntary and mandatory disclosures: A Malaysian perspective
Haron, Hasnah; Dato' Daing Nasir Ibrahim; Jeyaraman, K.; … - In: Managerial Auditing Journal 25 (2010) February, pp. 140-159
Purpose – Concern has been raised over the dubious utility of internal control (IC) reports that contain vague disclosures of unclear meaning or that contain sweeping, albeit, and confusing statements. The purpose of this paper is to examine, from a Malaysian perspective, the internal audit...
Persistent link: https://www.econbiz.de/10009319199
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Determinants of corporate internet reporting: evidence from Egypt
Aly, Doaa; Simon, Jon; Hussainey, Khaled - In: Managerial Auditing Journal 25 (2010) February, pp. 182-202
cited by the largest Egyptian companies is used in their web sites. The paper modifies and uses the disclosure index of Xiao … corporate internet reporting in Egypt. The disclosure index used is designed to be suitable for companies working in the …
Persistent link: https://www.econbiz.de/10009319201
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Investor reactions to disclosures of material internal control weaknesses
Ittonen, Kim - In: Managerial Auditing Journal 25 (2010) March, pp. 259-268
univariate analysis. Findings – The initial results imply surprisingly that the material weakness disclosure is good news to … investors. However, after controlling for the preceding management's internal control disclosure, the results show that the … results show a significant change in volatility after the auditor's weakness disclosure. Research limitations …
Persistent link: https://www.econbiz.de/10009319217
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Investors' use of corporate reports in Bahrain
Al-Ajmi, Jasim - In: Managerial Auditing Journal 24 (2009) April, pp. 26-289
Purpose – The purpose of this paper is to report the results of an investigation into individual investors' perceptions of the factors affecting buying, holding and selling of stock on the Bahrain stock exchange (BSE). Additionally, the paper investigates the perceptions of individual...
Persistent link: https://www.econbiz.de/10009350106
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Managers' and auditors' perceptions of intellectual capital reporting
Ahmed, Atef; Hussainey, Khaled - In: Managerial Auditing Journal 25 (2010) November, pp. 844-860
/value – Prior research on IC used the content analysis approach to measure levels of IC disclosure in annual reports. This paper …
Persistent link: https://www.econbiz.de/10009350117