Purpose – The purpose of this paper is to examine the determinants of the extent of disclosure by non …-profit organizations (NPOs) in Malaysia due to the growing interest in the disclosure practice studies of NPOs and given the importance of … disclosure to ensure accountability and transparency. Design/methodology/approach – This study involves three phases. First, the …

predatory governments. We test these predictions using several distinct data sets on firm governance and disclosure practices …) interact with managerial incentives in shaping firm governance structure. Our model shows that owners have lower incentives to … model also demonstrates that the positive valuation effect of stronger firm governance is lower in states with more …

of undisciplined club behavior and a lack of transparency and disclosure. French football is characterized by a lax … financial management and a soft-budget constraint at the club level. The latter results from a weak governance structure in the … broadcast revenues, the more likely it is to be in the red. Policy recommendations include strengthening the governance …

This paper reviews the literature on corporate disclosure. Policymakers often support corporate disclosure but more … contrasted views have emerged in the academic literature, showing that even if disclosure can actually benefits to shareholders …, it is costly and it may trigger pernicious effects. Disclosing information is expensive (communication and audit costs …

This study investigates the governance attributes of firms that have been subject to securities class actions (SCAs … that have been subject to SCAs due to disclosure breaches and match the firms by industry and size to a control sample …, we provide evidence that SCA firms exhibit weaker levels of corporate governance than the matched control sample. In …

disclosure on Shariah compliance in the SC reports and to further strengthen the role of the SC members. As Shariah governance …Purpose – This paper seeks to explore the disclosure of Shariah compliance as reported by the Shariah Committee (SC) in … the annual reports of takaful companies in Malaysia. Disclosure of Shariah compliance is important in enhancing and …

institutions’ (HEIs) annual reports and examine whether internal governance structures influence disclosure in the period following … governance committee are associated with the level of disclosure. Finally, the authors find that the interaction between … challenges, the level of voluntary disclosure by UK HEIs remains low. Whilst the role of selected governance mechanisms and …

firms, with a mean disclosure of 14 per cent. On average, firms reported more extensive environmental information, with a … mean disclosure of 18.4 per cent, compared to social information, with a mean disclosure of 10.7 per cent. Most firms … towards practice by delineating the relationship between governance structure and SER, particularly with regard to issues such …