Purpose – This paper seeks to investigate the corporate governance determinants of financial instrument disclosure (FID … using a Financial Instrument Disclosure Index (FIDI) comprised of 120 items of both mandatory and discretionary financial …' governance structures and their disclosure responses to financial instruments and in particular, financial derivatives. …

Vietnamese listed firms are analyzed. Voluntary disclosure is measured using a Vietnamese Disclosure Index adapted from prior …)) are employed to generate empirical insights. Findings – The results indicate that the level of voluntary disclosure among … Vietnamese listed firms is relatively low (24.23 per cent). There are higher levels of disclosure relating to director and senior …

. Design/methodology/approach – An empirical positivist approach is utilised to explore the predictors of disclosure within the … predictive properties. Originality/value – Financial ratio disclosure, although important, is under-researched. A comprehensive …

internet. The second objective is to examine whether four hospital characteristics influence the disclosure of IC … internet web sites. IC disclosure is measured using an 85‐item research constructed index that covers six major sub …‐categories. Measurement of IC disclosure was conducted during a four month period in the last third of 2005. Findings – It is found that …

annual reports. Design/methodology/approach – The paper uses an intellectual capital disclosure index score of voluntary …, leverage and size had a significant relationship with the level of voluntary intellectual capital disclosure. Separate … regression controlling for large‐sized and small‐sized firms demonstrated that voluntary intellectual capital disclosure was only …

analysis is performed two ways by both calculating a disclosure index and through use of textual analysis. Findings – The …

Purpose – This paper seeks to investigate the corporate governance determinants of financial instrument disclosure (FID … using a Financial Instrument Disclosure Index (FIDI) comprised of 120 items of both mandatory and discretionary financial …' governance structures and their disclosure responses to financial instruments and in particular, financial derivatives.  …

. Design/methodology/approach – An empirical positivist approach is utilised to explore the predictors of disclosure within the … predictive properties. Originality/value – Financial ratio disclosure, although important, is under‐researched. A comprehensive …

Vietnamese listed firms are analyzed. Voluntary disclosure is measured using a Vietnamese Disclosure Index adapted from prior …)) are employed to generate empirical insights. Findings – The results indicate that the level of voluntary disclosure among … Vietnamese listed firms is relatively low (24.23 per cent). There are higher levels of disclosure relating to director and senior …

firms, with a mean disclosure of 14 per cent. On average, firms reported more extensive environmental information, with a … mean disclosure of 18.4 per cent, compared to social information, with a mean disclosure of 10.7 per cent. Most firms …