This study examined the extent of voluntary information disclosure by top 61 entities listed in Nigeria Stock Exchange (NSX).The study further examine the influence of internal attributes on disclosure of non-financial information in the annual reports and accounts of firms. Using a...

The association between corporate governance and firm value has been extensively studied in Chinese listed firms. Based on the characteristics of their ultimate shareholders, Chinese listed firms can be categorised as (1) central state-controlled, (2) local state-controlled or (3)...

While research on stock listing is abundant, little evidence is obtained for banks that are usually excluded from the research sample, especially for the ones from emerging markets. This paper examines the operating performance of Chinese banks surrounding the stock listing. The results show...

While research on cross-listed firms is abundant, little evidence is obtained for banks that are usually excluded from the research sample, especially for the ones from emerging markets. This paper examines the operating performance of Chinese banks surrounding the stock listing. The results...