Purpose – The purpose of this study is twofold: to evidence the disclosure practices of Spanish companies in relation … strategic information disclosure practices are analysed by examining non-financial quoted Spanish firms. A disclosure index is … their web sites. Practical implications – The findings suggest that the disclosure of strategic information is a decision …

Malaysia for studying differences in corporate governance characteristics which affect the financial disclosure. Findings – The … management and outsider investors. The negative relationship between board ownership and corporate voluntary disclosure is …/corporate voluntary disclosure relationship. Overall, the findings lend support for firms with a higher level of board ownership to …