Purpose The purpose of this paper is to explore the approaches used by researchers in
examining the influences of external factors towards voluntary disclosure in emerging …

This study examines the linkages between board leadership structure in terms of CEO
duality (CEOs who jointly serve as board chairs), the proportion of expert outside directors …

The literature on the impression management of discretionary narrative disclosures has
largely focused on selectivity in the presentation and content of information. We argue that …

This paper investigates the effect of the 2009 guidance of the Department for Environment,
Food & Rural Affairs on greenhouse gas (GHG) disclosure. The sample comprises 215 …

Purpose The purpose of this paper is to examine the effect of board composition on
corporate social responsibility (CSR) for selected Malaysian companies in Bursa Malaysia …

In this paper, I investigate the relative roles of legal origin and national culture in explaining
firm‐level disclosure levels internationally. Using a significantly larger and more …

Comprehensive and up-to-date, this important textbook analyzes the escalating crisis in
corporate governance and the growing interest in its reform across the globe. Written by a …

This study reports the results of an empirical investigation of the extent of mandatory
disclosure by 94 listed companies in Bangladesh. It also reports the results of the …

Purpose The purpose of this study is to explore the impact of corporate governance (CG) on
the corporate social responsibility (CSR) disclosures. This is done in the context of firms …

This study examines how governance mechanisms affect the quality of integrated reporting
(IR), which is fast emerging both as a tool to help firms understand their value creation …