Browsing Accounting & Information Systems by Subject "Voluntary disclosure"
Now showing items 1-6 of 6
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Aggregate financial disclosure practice: evidence from the emerging capital market of Kuwait
( Emerald Group Publishing Ltd. , 2018 , Article)Purpose: The purpose of this paper is to evaluate the mandatory and voluntary disclosure practice and its determinants in Kuwait, an emerging market that applies International Financial Reporting Standards (IFRS). ... -
Corporate governance voluntary disclosures in developing countries: evidence from Jordanian banks
( Inderscience , 2015 , Article)The main objective of the current study is to determine the corporate governance mechanisms and company’s characteristics that effect on the level of voluntary disclosure provided by Jordanian banking listed companies; it ... -
Does government ownership affect corporate governance and corporate disclosure? Evidence from Saudi Arabia
( Emerald Group Publishing Ltd. , 2016 , Article)Purpose: This paper aims to examine the moderating effect of government ownership (GO) on the association between corporate governance (CG) and voluntary disclosure (VD). Design/methodology/approach: This study used ... -
Effect of aggregate, mandatory and voluntary disclosure on firm performance in a developing market: The case of Kuwait
( Inderscience Enterprises Ltd. , 2018 , Article)This paper examines the relationship between corporate disclosure and firm performance for the case of listed companies in the Kuwait Stock Exchanges (KSE). Our sample contains 51 non-financial firms that represent 42% of ... -
The extent of disclosure in annual reports of banking companies: The case of India
( EuroJournals Publishing, Inc. , 2008 , Article)This study is an empirical investigation of the extent of both mandatory and voluntary disclosure by listed banking companies in India. It also reports the results of the association between company-specific attributes and ... -
Voluntary disclosure in the annual reports of an emerging country: The case of Qatar
( Elsevier Ltd , 2009 , Article)This study sets out to examine empirically the determinants of voluntary disclosure in the annual reports of 25 listed firms of Doha Securities Market (DSM) in Qatar forming approximately 86% of the total firms incorporated ...