Encouraging organizations to be more open has been a key issue in contemporary debates over nonprofit accountability. However, our understanding of what motivates organizations to the disclosure decision is weak. We aim to enhance our understanding of this critical issue by developing and...

Nonprofit organizations can make voluntary disclosures useful to donors through annual reports that describe their accomplishments and thank donors for their support. Donors may be motivated to make future contributions to a nonprofit organization based on either the content of the annual report...

This study examines why some nonprofit organizations are willing to voluntarily provide their audited financial statements for review and others are not. While we are not stakeholders in these enterprises, we believe this study provides some descriptive evidence and insights on the nature of...

I investigate the relation between business press attention and the incidence and properties of managers' voluntary disclosures. Specifically, I examine managers' disclosure responses to a bad news event: material lawsuits against the firm. I posit that managers' disclosure decisions are...

This study provides further insights on the key corporate governance drivers of intellectual capital (IC) disclosure in Egyptian companies. It uses IC disclosure index of three components; internal capital, external capital, and human capital to identify IC disclosure level in annual reports of...

Institutional investors have limited resources dedicated to engagement activities, yet, in manycases they hold thousands of stocks in their portfolios. We exploit the introduction of the tieringclassification system by the Financial Reporting Council (FRC) in 2016 for signatories reportingunder...

This article analyzes the disclosure of the liability insurance coverage limit and the impact of mandating disclosure of the coverage limit in a setting where voluntary disclosure of a firm's cash flow information is subject to litigation risk and the firm has directors' and officers' (D\&O)...