Purpose: This paper investigates the effect of corporate board attributes, ownership structure and firm-level characteristics on both corporate mandatory and voluntary disclosure behaviour in annual reports of Libyan firms.Design/methodology/approach: Multivariate regression techniques are used...

Purpose – This paper investigates the level of compliance with, and disclosure of, corporate governance best practice recommendations, and the firm- and country-level factors that can explain discernible differences in the level of compliance with, and disclosure of, corporate governance best...

We investigate the effects of environmental policy (Climate Change Act – CCA), sustainable development frameworks (Global Reporting Initiative – GRI; UN Global Compact - UNGC) and corporate governance (CG) mechanisms on environmental performance (Carbon Reduction Initiatives – CRIs and...

There has been significant increase in the amount of empirical studies published in accounting and finance journals that use data exclusively sourced from developing and emerging economies in Africa, Asia, Eastern Europe, Middle East, South America and the Caribbean that employ positivist...

This paper investigates whether accounting comparability affects corporate employment decision-making. We find that firms with greater accounting comparability experience a lower degree of inefficiency in labour investments. Further, our results show that accounting comparability affects labour...

This study examines the impact of multi-layer governance mechanisms on the level of bank risk disclosure. Using a large dataset from 14 Middle East and North Africa (MENA) countries over a period of 8 years, our findings are three-fold. First, our results suggest that the presence of a Sharia...