The purpose of this study is twofold: first, to examine the disclosure level of operational performance and second; to …, the study uses disclosure index to determine the disclosure level of operational performance and presents the results … using tables. The research reveals that there is high disclosure level of operational performance information at DSE. The …

There has been no recent examination of a disclosure of intangible assets under IFRS of entities listed on PSE. Hence … of the disclosure quality within the sample. Furthermore, our findings exposed a better level of disclosure for … manufacturing companies relative to service companies, implicating a close linkage of disclosure compliance and the associated …

The debate on the scope of bank information disclosures seems to be an essential issue, especially after the 2007 …