Purpose – This paper aims to investigate the relationship between board of directors' independence and executive compensation disclosures transparency. Design/methodology/approach – The paper examines compensation disclosure practices of a sample of 181 firms listed on the Toronto Stock...

Purpose The purpose of this paper is to investigate the relationship between voluntary disclosure of intangibles and financial analysts’ earnings forecasts properties. Design/methodology/approach Disclosures about intangible assets were hand-collected through content analysis of annual reports...

This study examines the social responsibility information disclosed through mass media vehicles by Canadian companies operating in the banking and petroleum industries. The analysis compares disclosures, made through mass media vehicles such as magazine, radio and television advertisements and...