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 …

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 …

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 …

/value – Prior research on IC used the content analysis approach to measure levels of IC disclosure in annual reports. This paper …

-section. Findings – The findings suggest that the market's perception of disclosure quality is higher and private information search …-related characteristics are a subset of concurrent choices made by the company that impacts disclosure quality. Practical implications …

-specific characteristics, mainly – size, level of risk, industry type and reserves – and level of corporate risk disclosure (CRD). Design … corporations. A risk disclosure index – based on accounting standards, prior literature, and the UAE regulatory framework – has … and negatively associated with level of CRD. Research limitations/implications – The risk disclosure index items reflect …

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 … number of forward-looking sentences in the annual report narratives. It calculates changes in disclosure and dividends in the …