Purpose The purpose of this paper is to provide exploratory evidence about the use of the internet for disclosure …-financial listed companies at the end of 2010. A disclosure index was developed to evaluate the content of the investigated websites in … 2010 and 2011. Univariate and multivariate analysis is used to examine the cross-sectional determinants of disclosure both …

Purpose The purpose of this paper is to investigate the relationship between related party transactions disclosure … damaging impact on firm valuation. Other control variables such as corporate governance disclosure ( CGD ), debt to equity … party disclosure across companies. Furthermore, some variables are not controlled for such as ownership structure and …

CSR; and (4) the roles of CSR disclosure and assurance. We summarize the accounting literature in these areas and comment …

The emergence of social media as a corporate disclosure channel has caused significant changes in the production and … of research. Specifically, we first review the evolution of Internet-based corporate disclosure and related regulations …

Purpose – This paper extends the literature in the environmental disclosure area by examining annual report disclosure … practices of Australian companies within the combined voluntary and mandatory environmental disclosure system. Design … disclosure requirements as a potential means of counter‐balancing the voluntary disclosure system. It has been argued that the …

intellectual capital disclosure levels. Design/methodology/approach – Content analysis was conducted using 10‐K annual reports …. Findings – It was found that traditional sector companies had a mean disclosure of intellectual capital of 24.227 in fiscal … traditional sector companies would show an increase in the level of intellectual capital disclosure in 2004 as compared to 2000 …

engagement/disclosure efforts, this study shows some potential limitations that managers may face because of prevalent social …

corporate voluntary disclosures. Practical implications – The findings suggest that corporate disclosure policy is likely to …

sustainability? The purpose of this paper is to trace a tripartite relationship, involving environmental disclosure, environmental … environmental disclosure index inspired by the Global Reporting Initiative Guidelines, form the basis for the content analysis of … between contemporaneous environmental performance and disclosure, in that bigger polluters tend to disclose more on their …

Purpose This paper aims to investigate the greenhouse gas (GHG)-related disclosure trends, content and strategies of … regulations. However, some expected types of GHG-related disclosure were absent or rare. Disclosure practices were found to be …. Practical implications While the Chinese Government appears to have driven the emergence of GHG-related disclosure practices …