The generalisability of much published research on corporate voluntary disclosure is
problematic because there are many corporate and country level factors related to corporate …

We examine the value relevance of inflation-adjusted (IA) and historical cost (HC) amounts
in a hyperinflationary economy. Using a unique dataset drawn from annual reports of firms …

The main purpose of this study is to investigate the impact of corporate governance structure
on the readability of Egyptian board of directors' reports. The sample includes all EGX100 …

The paper examines the effect of foreign shareholdings on corporate governance for a
balanced panel of 201 publically traded firms from an emerging economy India, listed on the …

We empirically test the relation between stock volatility (market risk) and credit ratings (credit
risk) using KRX listed firms. We find a negative relation between stock volatility and credit …

We provide the first large sample comparison of investment by Japanese listed and unlisted
public firms. We show that listed firms invest more and have greater sensitivity to investment …

Theoretical/Academic Implications: Directors are stewards who have to be accountable to all
stakeholders. Practitioner/Policy Implications: There is need to establish how directors are …

The aim of this study is to provide a complete description of the related literature associated
to the relationship between ownership structures, namely; family, managerial and foreign …

This research is aimed to investigate the influence of the competence of audit committee on
the relationship between the corporate ownership structure and reporting quality. We used …

Objetivo: O objetivo deste trabalho é analisar a relação existente entre a divulgação de
informação sobre riscos e os mecanismos de governança corporativa e o auditor externo …