compensation disclosures transparency. Design/methodology/approach – The paper examines compensation disclosure practices of a … relationship between board independence and the extent of compensation disclosure. Findings – The paper finds that board …) and the extent of executive compensation disclosure. Research limitations/implications – The study's results provide …

Purpose – The purpose of this study is twofold: to evidence the disclosure practices of Spanish companies in relation … strategic information disclosure practices are analysed by examining non‐financial quoted Spanish firms. A disclosure index is … their web sites. Practical implications – The findings suggest that the disclosure of strategic information is a decision …

Malaysia for studying differences in corporate governance characteristics which affect the financial disclosure. Findings – The … management and outsider investors. The negative relationship between board ownership and corporate voluntary disclosure is …/corporate voluntary disclosure relationship. Overall, the findings lend support for firms with a higher level of board ownership to …

ownership structure, board composition and the level of voluntary disclosure. The sample is based on 559 firm observations in … 2002. Findings – Higher blockholder ownership and foreign listing/shares ownership is associated with increased disclosure …. However, managerial ownership, state ownership, and legal‐person ownership are not related to disclosure. An increase in …