This paper investigates the value relevance of discretionary loan loss disclosures using a sample of Saudi banks over the period 1992–2006. It is motivated by the fact that (1) Saudi Arabia is joining the World Trade Organization and the results of this timely study will provide...

Using firm-level corporate governance data for 385 IPO (initial public offering) firms that sought to be listed on Bursa Malaysia from 1999 to 2008, this study examines the relationship between board structures and IPO underpricing, a performance indicator unique to the IPO context. The study...