Purpose – This study aims to measure the extent of mandatory and voluntary risk reporting and investigate the impact of competition, corporate governance and ownership structure on risk reporting practices in annual reports of Egyptian companies. Design/methodology/approach – A number of...

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...

Purpose – The purpose of this study is to: discover the nature and extent of the use of graphs by the top 100 companies listed on the Istanbul Stock Exchange (ISE), Turkey; compare patterns of graphic disclosure across industries; and assess the correlation between graphic disclosure and the...

Purpose – The purpose of this paper is to explore the availability of risk disclosures in the annual reports of Malaysian companies by focusing on the non-financial section of the reports. In addition, the paper aims to empirically test the sampled companies' characteristics and to compare the...

Purpose – The purpose of this paper is to examine corporate social responsibility (CSR) disclosures over a period of time when the business environment, particularly the Malaysian environment, experienced several significant changes including the recent financial crises and regulatory changes....