Purpose – The purpose of this paper is to explore how firms’ disclosure standards influence the syndicated loan market, with an emphasis on loan syndicate structure and composition. Design/methodology/approach – To empirically investigate the effects of corporate disclosure on bank loan...

Purpose The purpose of this paper is to: examine the value relevance of financial instruments disclosure (FID) provided by Jordanian listed companies under International Financial Reporting Standard (IFRS 7) as compared to that supplied under IAS 30/32; provide evidence about the value relevance...

Purpose The main aim of this paper is to investigate Financial Instruments (FIs) disclosures provided by Jordanian listed companies under International Financial Reporting Standard No. 7 (IFRS 7) as compared to those supplied under International Accounting Standards (IAS) 30/32....

Purpose This study aims to determine the impact of information-sharing disseminated through the firms’ board connections on the readability of the management discussion and analysis (MD&A). Design/methodology/approach The investigation conducted in this study is performed by using a regression...

Purpose The purpose of this paper is to investigate the impact of different dimensions of corporate governance practices such as board characteristics, ownership structure, corporate disclosure and CEO education on the operating performance of Russian banks before, during and after financial...

Purpose – The purpose of this study is to understand “Why Should Companies Embrace Cost Transparency”. Design/methodology/approach – This paper is a thought piece in response to the paper by Simintiras et al. (2015), “Should Consumer’s Request Cost Transparency?” Findings –...

Purpose – The purpose of this paper is to map out the soft and hard infrastructures that may have contribute to the SRI indices development in China. As part of the research, the author particularly focuses on the governance, reporting and transparency of corporate sustainability issues in...

Purpose – This paper seeks to provide the reader with a clear insight into the discussion over the voluntary aspect of corporate social responsibility (CSR) and the attempts to introduce regulatory reforms to control corporate activities within Australia. Design/methodology/approach – This...

Purpose – The study aims to seeks to ascertain the impact of corporate disclosure on foreign equity ownership. Corporate disclosures are important to for stock markets because it is an activity that mitigates information differences between company insiders and outsiders....

Purpose – The purpose of this paper is to document the determinants and value relevance of corporate disclosure and transparency on the Ghana Stock Exchange (GSE). Design/methodology/approach – The paper employs the Fama and French model by relating firm value to firm level characteristics,...