Purpose: This paper aims to examine the impact of corporate governance internal mechanisms on tax disclosure in non-financial firms in Malaysia. Managerial ownership and incentive compensation are used as proxies to reflect corporate governance conduct. Design/methodology/approach: This study...

The aim of this paper is to offer an impression of the issues raised by the disclosure of companies' tax information by supplying existing and historical viewpoints from the aspects of concepts, theory, constraints, benefits and measurements. We are concerned that full disclosure of...

This article aims to provide a visualization of the problems posed by board-diversity, review the latest developments in board members around the world and identify practical implications from innovative articles published in reputable-databases. By categorizing research on board-diversity to...