Purpose – The purpose of this study is to examine whether the level of voluntary disclosure affects firm value in the Chinese capital market. It also investigates whether voluntary disclosure and the values of Chinese firms are influenced by the global financial crisis (GFC)....

Purpose: This paper aims to examine the voluntary disclosure practices of family and non-family listed firms and whether family firms have improved their disclosure practices following the introduction of the Principles of Good Corporate Governance and Best Practice Recommendations in 2003 in...

Purpose: The purpose of this paper is to understand and explain the financial disclosure processes among Malaysian local authorities (MLAs). Design/methodology/approach: Employing semi-structured interviews, data were collected from 26 members in five case study organisations, and interpreted...

Purpose: The purpose of this study is to examine the relationship existing between gender diverse (women directors) audit committees and audit fees. Design/methodology/approach: The authors use a sample of 200 listed Indian firms over a four-year period (2011-2014). Ordinary least squares...

Purpose: The purpose of this paper is to determine the properties of analysts’ cash flows from operations (CFO) forecast generated for Australian listed firms as a productive activity, within the wider processes of financial disclosure in Australia. Design/methodology/approach: Two categories...

Purpose: The purpose of this paper is to examine the effect of related party transactions (RPTs) and types of RPTs (complex, simple and loan) on earnings quality in four East Asian countries: Hong Kong, Malaysia, Singapore and Thailand. Design/methodology/approach: RPTs and types of RPTs are...

Purpose: The purpose of this paper is to examine the association between politically connected boards (both supervisory boards [SBs] and boards of directors [BODs]) and firm performance. Design/methodology/approach: We focus on the political connections of SBs and BODs separately and estimate a...

Purpose: Business Intelligence has gained a significant attraction in the recent past and facilitates managers for efficient business decision-making. Over the years, the attraction toward the cryptocurrency (CC) market has increased. Since the CC market is highly...

Purpose: This study aims to examine the impact of board female participation on Australian firms’ innovation. Design/methodology/approach: Data are from the 500 largest Australian Securities Exchange (ASX)-listed companies for 2004–2015. Measures of innovation concern input (research and...

Carbon emissions and agency costs can have an impact on firms' financial performance. However, limited attention has been paid to the combined and gradual effects of these two factors on firms' performance. We explore the separate and combined effects of carbon emissions and agency costs on...