Motivated by the increasing growth in both non-quantitative corporate disclosure and seasoned equity offerings (SEOs) in the US, we take a fresh look at the accelerated offering decision in SEOs, with a specific focus on readability of annual reports in 10-K filings. Using a sample of 2,520...

We examine the association of integrated financial and extra-financial narrative disclosures in the management commentary section of corporate annual reports with firm valuation, as well as the moderating role of internal and external governance mechanisms in this association. Using 31,327...

Motivated by the increasing growth in both non-quantitative corporate disclosure and seasoned equity offerings (SEOs) in the US, we take a fresh look at the accelerated offering decision in SEOs, with a specific focus on readability of annual reports in 10-K filings. In particular, we examine...

We study product market competition’s influence on annual report readability. As competition increases in an industry, our findings show that firms reduce the readability of their annual reports. We further document that the impact of competition on annual report readability is stronger for...

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 – The purpose of this study is to examine the extent of disclosure harmonization in selected accounting disclosure practices in three South Asian countries, namely, India, Pakistan and Bangladesh. Design/methodology/approach – The study is based on a sample of 566 non-financial...

Purpose – The purpose of this paper is to examine the efficacy of the current legislative provisions that protect auditor independence in Australia. The collapses of several high-profile companies (Enron and WorldCom in the USA, HIH insurance and OneTel in Australia) in the early 2000s has...

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...