The aim of this paper is to measure the degree of mandatory corporate governance disclosure and examine its impact on the bank's growth using annual data for listed banks on the UAE financial markets during the period 2003-2013. Our empirical results show that the degree of mandatory corporate...

Family control is a common phenomenon among listed corporations in the Indonesian capital market. In family-controlled firms, the so-called “Agency Problem II” may arise due to differences of interests between the controlling shareholder and minority shareholders. Firms may choose certain...

On March 16, 2005, the SEC issued Final Rule 33-8529 encouraging registrants to voluntarily file tagged financial statement information on the EDGAR reporting System using XBRL format. In this paper, we examine whether early and voluntary filers of financial information in XBRL format...

Analysts' earnings pressure not only drives corporate managers to improve short-term financial performance but also encourages them to engage in myopic decisions detrimental to environmental performance. However, evidence on whether analysts' earnings pressure affects environmental information...

Egypt witnessed radical and unexpected changes in political, social and cultural environment that came as a result of the Arab Spring. Since the revolution caused a paradigm shift in so many socio-economic aspects; it is plausible that it also caused dramatic changes in different ways in the...

This analysis examines the influence of information transparency and disclosure on the value of companies listed on the Vietnamese stock market. Data employed in this study were primarily gathered from the audited financial statements, management reports and other related documents of 430...

Purpose: We investigate the extent of voluntary disclosures in UK higher education institutions' (HEIs) annual reports and examine whether internal governance structures influence disclosure in the period following major reform and funding constraints. Design/Methodology/Approach: We adopt a...

Worldwide, primary corporate bond markets have become an increasingly important source of financing for non-financial companies. This trend is coupled with a relative decrease in traditional bank lending to non-financial companies and low levels of bond interest rates. Just as shareholders,...

In this paper, I examine the relations between risk management disclosures, governance, and the market pricing of the fair value gains and losses (FVGL) for US commercial bank holding companies (banks). I find that banks with strong corporate governance disclose more about their risk management...

Purpose – This paper investigates 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...