This paper seeks whether the voluntarily information disclosed by public companies listed on the TSE where the institutional blockholders possess the Direct Benefit of Control (DBC) is useful and relevant information as a proxy for presenting true financial picture. We assumed that the relevant...

The purpose of the study is to analyze whether characteristics such as size, activity sector and economic-financial performance influence companies to disclose accounting performance indicators in the form of voluntary disclosure in their annual reports. A descriptive research with quantitative...

According to the cost-of-capital hypothesis, increased voluntary disclosure should reduce information asymmetries, lower the cost of capital, and increase firm value. The optimal-disclosure hypothesis, however, predicts that costs related to voluntary disclosure lead to the existence of an...

Purpose – The purpose of this paper is to investigate the impact of market and organizational determinants on the voluntary disclosure level of Egyptian companies. Design/methodology/approach – Uses a disclosure index of voluntary disclosure that is based upon the following information...

Purpose – The purpose of this paper is to investigate the influence of family control on the extent of voluntary disclosure in the annual report of Indonesian listed firms. Further, it seeks to investigate the role of corporate governance mechanisms in explaining the association between family...

Purpose – The purpose of this paper is to meta-analyze the results of 22 empirical studies that examine the relationship between voluntary disclosure and cost of equity capital. The authors examine whether differences in results are attributable to moderating effects related to disclosure...

Purpose – The purpose of this paper is to investigate as to whether post-Apartheid South African (SA) listed corporations voluntarily comply with and disclose recommended good corporate governance (CG) practices and, if so, the major factors that influence such voluntary CG disclosure...

Purpose – The purpose of this paper is to investigate the use of the internet as a channel for voluntary communication of financial information by companies listed on two stock exchanges in the United Arab Emirates (UAE). It aims to focus on the extent and variety of internet financial...

Purpose – The purpose of this paper is to investigate and compare the extent of voluntary disclosure in the annual reports of Shariah- and non–Shariah-compliant companies in Indonesia. Further, the study examines the relationship between voluntary disclosure and company characteristics (i.e....