This study aims to examine the relationship between corporate characteristics and level of risk reporting and to reveal the impact of issuing regulatory guidelines on risk reporting in annual reports. One hundred non-financial companies were randomly selected from the first section of the Tokyo...

The main objectives of this paper are to evaluate social responsibility disclosure practices in the annual reports of Jordanian industrial companies and to determine the effect of certain company characteristics in explaining variation in social responsibility information found in companies'...

The main objectives of this paper are to evaluate social responsibility disclosure practices in the annual reports of Jordanian industrial companies and to determine the effect of certain company characteristics in explaining variation in social responsibility information found in companies'...

Grounded on literature review on risk disclosures and risk reporting practices, the paper aims to explore the extent and content of voluntary risk reporting practices of non-financial companies. Annual reports, focusing on several areas of concern of sampled public companies from three different...

Grounded on literature review on risk disclosures and risk reporting practices, the paper aims to explore the extent and content of voluntary risk reporting practices of non-financial companies. Annual reports, focusing on several areas of concern of sampled public companies from three different...

This paper investigates voluntary disclosure of information by listed companies in Fiji. The paper aims to extend the literature on voluntary disclosure of information in a developing country context. The empirical data was gathered from the years 1999 onwards to give a longitudinal account of...

This strategic paper discusses Ethiopia’s growth and transformation plan (GTP) for the periods 2010/2011 and 2014/2015. The basis for the GTP has been the policy matrix, which is the benchmark placed in the government's existing Welfare Monitoring and Evaluation (M&E) System since 1996....

The paper presents the results of a research study, whose focal issue was the extent of disclosure in annual reports of costs of trade enterprises on the example of IT companies listed on the Warsaw Stock Exchange. Due to its limited scope, this study should be treated as a pilot, constituting...

This study extends prior research by investigating the influence of firm characteristics on voluntary disclosure of financial ratios in the annual reports of Turkish listed companies. The sample consists of industrial firms listed in the Istanbul Stock Exchange (ISE). The firms' annual reports...