Purpose – The purpose of this paper is to examine the influence of Islam on corporate social responsibility disclosure … extent of the disclosure between IFIs and CFIs, largely due to the disclosure made by IFIs of religions related themes and …

Purpose – The purpose of this study is to examine credibility attributes in a website disclosure venue. Design … disclosure characteristics impact the credibility of optimistic, forward‐looking voluntary disclosures. The disclosure … characteristics examined include management's ability to meet the current earnings forecast and the disclosure of positive corporate …

Purpose – The purpose of this paper is to map corporate disclosure theories as a step towards filling a gap in the … theoretical background for corporate disclosure research. The purpose of the map is to encompass a range of particular theories … relating to corporate disclosure and to demonstrate the complex relationships between different notions of the financial …

Purpose This paper aims at exploring the extent and determinants of intellectual capital disclosure (ICD) in India … using search terms to find out the extent and nature of disclosure. The period of study is 2010-11 and 2013-14. Paired t … -test is used to see if there is any significant change in the level of disclosure between two time periods. The various …

) and intellectual capital disclosure (ICD). Design/methodology/approach – While FSI was measured as the explanatory power …

/methodology/approach Content analysis was used to determine CSR disclosure. This study used panel data analysis to investigate the influence of … board diversity characteristics on CSR disclosures. Findings Panel data analysis show that the level of CSR disclosure has … disclosure and board diversity variables. Research limitations/implications This study examined only companies listed on Amman …

of this study can help Tunisian regulators in creating corporate governance disclosure requirements. The findings also …. Social implications This research helps also to inform regulators about the benefits of disclosure more information to …

disclosure and corporate governance. Africa has yet to witness the level of corporate failure experienced elsewhere, but it … disclosure and corporate governance in Africa is carefully analysed, and implemented in the context of appropriate institutions …