of media agenda-setting theory, the study draws a comparison between the volume of disclosure relating to conflict … disclosure by one firm, but not by the other firms in the sample. Hence, legitimation motives lend support for only one of the …. Originality/value – No prior research combining legitimacy theory and media agenda theory to explain voluntary disclosure of …

voluntary disclosure level of Egyptian companies. Design/methodology/approach – Uses a disclosure index of voluntary disclosure …-financial information; and future prospect information to rate the level of disclosure. Multivariate analysis, voluntary disclosure … disclosure level provide the basis for discussion. Findings – It is found that the level of voluntary disclosure in the emerging …

of media agenda‐setting theory, the study draws a comparison between the volume of disclosure relating to conflict … disclosure by one firm, but not by the other firms in the sample. Hence, legitimation motives lend support for only one of the …. Originality/value – No prior research combining legitimacy theory and media agenda theory to explain voluntary disclosure of …

guidance on the recognition, measurement or disclosure of scrip dividends has been issued by the South African Institute of … Chartered Accountants (SAICA). This article proposes disclosure regarding scrip dividend schemes that will provide relevant … information to the users of financial statements. The proposed disclosure is based on the assumption that entities recognise and …

This article proposes a disclosure framework for the reporting of HIV/Aids‐related information in annual reports to … address the lack of consistency in current disclosure practices. A literature review was undertaken to determine business … risks and responses relating to the disease, followed by an empirical investigation into voluntary disclosure on HIV/Aids by …

capital (IC) information through the Integrated Plan and the main features of IC disclosure (ICD) in terms of form and …

Purpose This paper aims to explore the disclosure of greenhouse gas (GHG) emissions by megacities. Three dimensions … different disclosure media to identify the common communication channels used by the megacities. Second, the documentary … usefulness of disclosure. Research limitations/implications The findings are important for policymakers and city officials …

disclosures. In addition, these results will also be helpful to managers because they highlight the disclosure items that are …

voluntary disclosure level of Egyptian companies. Design/methodology/approach – Uses a disclosure index of voluntary disclosure …‐financial information; and future prospect information to rate the level of disclosure. Multivariate analysis, voluntary disclosure … disclosure level provide the basis for discussion. Findings – It is found that the level of voluntary disclosure in the emerging …