audit committees treat their report as more than just a regulatory requirement and provide more voluntary disclosure, many …

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 …

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 …

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 …

these companies was qualitative in nature and the disclosure level was very poor.  …

In 1997, the Securities and Exchange Commission (SEC) issued new disclosure rules in an amendment to Regulation S …‐X. This release requires the disclosure of both qualitative and quantitative information about market risk by all companies … of the amendment requiring the disclosure of qualitative information about market risk by were generally followed by all …

An increasing number of earnings restatements along with many allegations of financial statement fraud committed by … charter in the proxy statement at least once every three years; and disclosure in the proxy statement of whether the audit …

earnings, cash flow statements and the notes to the financial statements. Our sample comprises five major user groups, namely …

separate disclosure indices relating to mandatory disclosure, voluntary disclosure that closely relates to mandatory disclosure … and voluntary disclosure that is not closely related to mandatory disclosure. The results reveal that there is a … significant, positive correlation between mandatory disclosure and voluntary disclosure related to the mandatory disclosure index …