Risk orientated disclosure is a focal issue of corporate communication. Many provisions have been implemented in the USA and in Europe to promote transparency about risks faced by companies, especially by quoted ones. The increase of mandatory risk reporting applying to companies leads to the...

Employing 451 annual reports of 2006 from Malaysian public listed companies, this study attempts to investigate the organisational factors like company size, its listing status, financial leverage and industrial membership that influence the disclosure of segmental information under the...

The objectives of this study are to measure the level of voluntary disclosure provided in the annual reports of Jordanian companies and to examine the impact of disclosure level on the stock market liquidity using Jordanian data. To achieve the first objective, a self-constructed disclosure...

Purpose – The purpose of this study is to contribute to the understanding of corporate processes for developing a sustainability report, the hurdles faced by organisations and the way in which organisational change towards improved accountability occurs and can lead to changes in...

The objective of this study is to examine transparency and disclosure (henceforth T&D) determinants for Middle Eastern and North African (MENA) companies. Using a sample of 216 annual reports for companies followed by S&P/IFC and pertaining to 13 MENA emerging markets, we expect that the...

The objective of this research is to investigate the textual construction of annual reports (MD&A) of Italian listed companies. The paper builds on methodologies developed in prior empirical studies of annual reports readability and content analysis. Two dimensions are investigated: a) text ease...

After the global financial crisis many jurisdictions adjusted or proposed to adjust their accounting regulations, to improve financial reporting frameworks. This study examines and then compares the attitudes of Australian directors and external auditors to proposed legislative changes impacting...

Purpose - It is clear that some firms are more forthcoming about their financial affairs than others, and that the financial statements of some firms are designed to obscure rather than reveal information about the firms. How does one reflect the transparency (or the opacity) of a firm's...

CER is considered a key medium through which to communicate environmental information to its stakeholders. The rapid growth of 'internet' technology has enabled the firms to disseminate information to the global audience by removing all geographical barriers. In this study, we explore the status...