Purpose – The paper aims to investigate disclosure practices in the annual reports of Libyan banks in the run‐up to the opening of the nation's first stock exchange. Banks dominate this embryonic market but very little research has examined the extent (or determinants) of transparency...

Purpose – The purpose of this paper is to compare the segmental information disclosures of Jordanian companies under IFRS 8 for 2009 with disclosures under IAS 14R for 2008. Design/methodology/approach – A sample of 109 Jordanian companies is used in this research. A disclosure index...

Purpose – This study aims to examine the extent to which UK directors failed to report their share trading in the timeframe required by extant regulations in the run-up to the changes in insider trading law contained in the Financial Services and Markets Act. Design/methodology/approach –...