This paper is aimed to explore and compare disclosure on corporate governance mechanisms in the annual reports of … disclosure practices. Another objective is to determine the quality of the web sites of these banks and their ability to support … institutions, while the size of the banks does not appear to influence the value of the corporate governance disclosure index. …

agriculture disclosure (FVAD), consequently proposing a standardized fair value disclosure model that could help agricultural … companies to improve their FVAD. Based on disclosure paragraphs in MFRS 141 Agriculture, a comprehensive FVAD index was … important empirical inputs of a positive association between top executives' management attributes and accounting disclosure …

code, top management, control environment, transparency and disclosure, rights of shareholders and stakeholders) on the … normative). The results also confirmed that there is no significant effect of t transparency and disclosure and the rights of …

remuneration, financial disclosure, debt and dividend policy as explanatory variables. The result revealed that board size …, management soundness, board remuneration, and financial disclosure have a positive and significant effect on insurance company …

(IFRS) adoption and corporate governance mechanisms (e.g., Board characteristics and Audit Committee (AC) characteristics … results indicate that ARL has significantly increased after the IFRSs' adoption. This result may imply that IFRS adoption … leads to a need of adaptation process. It may support the need for more training and IFRS education in Saudi Arabia …

The adoption of International financial reporting standards (IFRS) has been presented in several empirical literature … financial reporting quality after the adoption of IFRS. Literature reveals that lack of proper enforcement of these high …-quality financial reports. This study therefore argues that the relationship between IFRS compliance and reporting quality revolves …

This study examines the association between ownership structure and voluntary disclosure levels in the 2007 annual … voluntary disclosure. It is because the determined ownership structure provides firms lower incentives to voluntarily disclose … voluntary disclosure. Using a unweighted relative disclosure index for measuring voluntary disclosure. The extent of voluntary …

There has been no recent examination of a disclosure of intangible assets under IFRS of entities listed on PSE. Hence … investigates whether these reports meet the minimum informational IFRS requirements. Adopted was the content analysis method, using … of the disclosure quality within the sample. Furthermore, our findings exposed a better level of disclosure for …