disclosure practice. In this paper, we examine their joint effect on disclosure. In particular, we examine whether corporate … governance quality and corporate investment efficiency act as substitutes or complements in their impact on narrative disclosure …. We collect disclosure scores from Lancaster University’s Corporate Financial Information Environment (CFIE) website for a …

(CSR) disclosure in European and Anglo-Saxon contexts. The study is based on 324 Anglo-Saxon listed corporations and 310 … gender and board age affect CSR disclosure. This study also finds that CEO duality negatively affects CSR disclosure in both … contexts. Finally, the study found that the existence of a CSR committee and CSR experts positively affect CSR disclosure in …

impact of overlapped audit committee (AC) directors on the quantity of KAMs disclosure. We also examine the consequences of … KAMs disclosure. We test to see if the quantity of KAMs disclosure affects audit quality. Oman was among the early adopters … of KAMs disclosure requirement. We, therefore, use the content analysis approach to count the number of KAMs disclosed in …