Risk orientated disclosure is a focal issue of corporate communication. Many provisions have been implemented in the … established an inventory of rules currently existing in order to identify the risk disclosure context faced by French companies …

In our study we have proposed to measure the extent of intellectual capital disclosure using annual reports as the … period and calculate an intellectual capital disclosure index. Looking at the figures we can conclude that only 50% of … information that refers to relational capital. The intellectual capital voluntary disclosure index for the 2005-2009 years for the …

listed on the Istanbul Stock Exchange (ISE), Turkey; compare patterns of graphic disclosure across industries; and assess the … correlation between graphic disclosure and the variables: open-to-public ratio, firm performance, firm size, and firm … correlation between graphic disclosure and the variables open-to-public ratio and firm performance. There is a significant …

of media agenda-setting theory, the study draws a comparison between the volume of disclosure relating to conflict … disclosure by one firm, but not by the other firms in the sample. Hence, legitimation motives lend support for only one of the …. Originality/value – No prior research combining legitimacy theory and media agenda theory to explain voluntary disclosure of …

are performed to measure the level of the readability of the risk disclosures and to assess whether directors are … examining the readability of sample passages in annual reports. No evidence is found to suggest that directors are deliberately … stakeholders to better understand a company's risk position. Requiring directors to issue extra risk information will not, however …

The objective of this study is to examine transparency and disclosure (henceforth T&D) determinants for Middle Eastern …