Although there has been considerable research on the impact of corporate governance on corporate voluntary disclosure, empirical evidence on how governance affects compliance with mandatory disclosure requirements is limited. We contribute to governance and disclosure literature by examining the...

This study analyzes the information conveyed by the management report for a sample of firms listed on the Italian Stock Exchange at the end of 2010. Using a self-constructed checklist, we examined the determinants affecting the extent of disclosure compliance with IASB's Management Commentary...