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Factors Influencing Voluntary Corporate Disclosure by Kenyan Companies

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  1. Ebrahim, Ahmed & Fattah, Tarek Abdel, 2015. "Corporate governance and initial compliance with IFRS in emerging markets: The case of income tax accounting in Egypt," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 24(C), pages 46-60.
  2. Ntim, Collins G. & Lindop, Sarah & Thomas, Dennis A., 2013. "Corporate governance and risk reporting in South Africa: A study of corporate risk disclosures in the pre- and post-2007/2008 global financial crisis periods," International Review of Financial Analysis, Elsevier, vol. 30(C), pages 363-383.
  3. Filippo Vitolla & Nicola Raimo & Michele Rubino, 2020. "Board characteristics and integrated reporting quality: an agency theory perspective," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(2), pages 1152-1163, March.
  4. Nurlan Orazalin & Mady Baydauletov, 2020. "Corporate social responsibility strategy and corporate environmental and social performance: The moderating role of board gender diversity," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(4), pages 1664-1676, July.
  5. Melinda Timea FÜLÖP & Mirela-Oana PINTEA, 2014. "Effects Of The New Regulation And Corporate Governance Of The Audit Profession," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 4, pages 545-554, July.
  6. Naser-Abdelkareem & Mohammed T. Abusharbeh, 2016. "The Impact of Compliance with Codes of Corporate Governance on Quality of Disclosure: Comparative Study between Palestine and Jordan," International Journal of Economics and Finance, Canadian Center of Science and Education, vol. 8(9), pages 215-225, September.
  7. Anup Banerjee & Mattias Nordqvist & Karin Hellerstedt, 2020. "The role of the board chair—A literature review and suggestions for future research," Corporate Governance: An International Review, Wiley Blackwell, vol. 28(6), pages 372-405, November.
  8. Kimani, Danson & Ullah, Subhan & Kodwani, Devendra & Akhtar, Pervaiz, 2021. "Analysing corporate governance and accountability practices from an African neo-patrimonialism perspective: Insights from Kenya," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 78(C).
  9. Fawzi Al Sawalqa, 2014. "Corporate Governance Mechanisms and Voluntary Disclosure Compliance. The Case of Banks in Jordan," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 4(2), pages 369-384, April.
  10. Collins G. Ntim & Kwaku K. Opong & Jo Danbolt & Dennis A. Thomas, 2012. "Voluntary corporate governance disclosures by post‐Apartheid South African corporations," Journal of Applied Accounting Research, Emerald Group Publishing Limited, vol. 13(2), pages 122-144, September.
  11. Petra F. A. Dilling & Sinan Caykoylu, 2019. "Determinants of Companies that Disclose High-Quality Integrated Reports," Sustainability, MDPI, vol. 11(13), pages 1-31, July.
  12. Rihab Grassa & Nejia Moumen & Khaled Hussainey, 2021. "What drives risk disclosure in Islamic and conventional banks? An international comparison," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 26(4), pages 6338-6361, October.
  13. Mahdi Salehi & Bahman Jamalikazemini & Shayan Farhangdoust, 2018. "Board compensation and disclosure quality: Corporate governance interference," Contaduría y Administración, Accounting and Management, vol. 63(4), pages 39-40, Octubre-D.
  14. Leire San-Jose & Sara Urionabarrenetxea & Jose-Domingo García-Merino, 2022. "Zombie firms and corporate governance: What room for maneuver do companies have to avoid becoming zombies?," Review of Managerial Science, Springer, vol. 16(3), pages 835-862, April.
  15. Kirti Aggarwal, 2021. "Relationship between Company Characteristics and HR Disclosure Level: Evidences from Indian Public Sector Companies," Management and Labour Studies, XLRI Jamshedpur, School of Business Management & Human Resources, vol. 46(4), pages 399-421, November.
  16. Khandelwal, Chandni & Kumar, Satish & Madhavan, Vinodh & Pandey, Nitesh, 2020. "Do board characteristics impact corporate risk disclosures? The Indian experience," Journal of Business Research, Elsevier, vol. 121(C), pages 103-111.
  17. STEFANESCU Cristina Alexandrina, 2014. "Corporate Governance „Actors”’ Capability And Risk Information Transparency – Empirical Study On European Banking System," Studies in Business and Economics, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 9(2), pages 98-107, August.
  18. Alhassan Haladu & Basariah Bt. Salim, 2016. "Board Characteristics and Sustainability Reporting: Environmental Agencies' Moderating Effects," International Journal of Economics and Financial Issues, Econjournals, vol. 6(4), pages 1525-1533.
  19. Ifraz Khan & Priyashni Vandana Chand & Professor Arvind Patel, 2013. "The Impact Of Ownership Structure On Voluntary Corporate Disclosure In Annual Reports: Evidence From Fiji," Accounting & Taxation, The Institute for Business and Finance Research, vol. 5(1), pages 47-58.
  20. Luigi Lepore & Loris Landriani & Sabrina Pisano & Gabriella D’Amore & Stefano Pozzoli, 2023. "Corporate governance in the digital age: the role of social media and board independence in CSR disclosure. Evidence from Italian listed companies," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 27(3), pages 749-785, September.
  21. Isabelle Martinez & Emmanuelle Negre, 2011. "Les déterminants de la communication volontaire des entreprises cibles d'OPA/OPE : le cas des synergies," Post-Print hal-00650551, HAL.
  22. Ripon Kumar Dey & Syed Zabid Hossain & Zabihollah Rezaee, 2018. "Financial Risk Disclosure and Financial Attributes among Publicly Traded Manufacturing Companies: Evidence from Bangladesh," JRFM, MDPI, vol. 11(3), pages 1-16, August.
  23. Khurram Ashfaq & Rui Zhang & Abdul Munaim & Naveed Razzaq, 2016. "An Investigation into the Determinants of Risk Disclosure in Banks: Evidence from Financial Sector of Pakistan," International Journal of Economics and Financial Issues, Econjournals, vol. 6(3), pages 1049-1058.
  24. Samuel Akpovwre Eyenubo & Mudzamir Mohammed & Mohammad Ali, 2017. "Audit Committee Effectiveness of Financial Reporting Quality in Listed companies in Nigeria Stock Exchange," International Journal of Academic Research in Business and Social Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Business and Social Sciences, vol. 7(6), pages 487-505, June.
  25. Salvi, Antonio & Vitolla, Filippo & Giakoumelou, Anastasia & Raimo, Nicola & Rubino, Michele, 2020. "Intellectual capital disclosure in integrated reports: The effect on firm value," Technological Forecasting and Social Change, Elsevier, vol. 160(C).
  26. Bader Alharbi & Abdullah Alharbi, 2023. "Corporate Governance Development and Practices in an Emerging Economy: A Review of Empirical Findings and Literature in Saudi Arabia," International Journal of Business and Management, Canadian Center of Science and Education, vol. 16(3), pages 1-11, April.
  27. Jae Eun Shin & Seung-Weon Yoo & Gun Lee, 2020. "The Effects of Blockholder Dispersion on the Informativeness of Earnings: Evidence from Korea," Sustainability, MDPI, vol. 12(22), pages 1-18, November.
  28. Nicolo, Giuseppe & Zampone, Giovanni & Sannino, Giuseppe & Tiron-Tudor, Adriana, 2023. "Worldwide evidence of corporate governance influence on ESG disclosure in the utilities sector," Utilities Policy, Elsevier, vol. 82(C).
  29. Ghada A. Altarawneh & Asma’a Omar Al-Halalmeh, 2020. "Conformity of Annual Reports to an Integrated Reporting Framework: ASE Listed Companies," IJFS, MDPI, vol. 8(3), pages 1-24, August.
  30. Abdalla Shwairef & Azlan Amran & Mohammad Iranmanesh & Noor Hazlina Ahmad, 2021. "The mediating effect of strategic posture on corporate governance and environmental reporting," Review of Managerial Science, Springer, vol. 15(2), pages 349-378, February.
  31. Simona Cosma & Paola Schwizer & Lorenzo Nobile & Rossella Leopizzi, 2021. "Environmental attitude in the board. Who are the “green directors”? Evidences from Italy," Business Strategy and the Environment, Wiley Blackwell, vol. 30(7), pages 3360-3375, November.
  32. Cristina Alexandrina Stefanescu, 2013. "How Do Ownership Features Affect Corporate Governance Disclosure ? - The Case of Banking System," Acta Universitatis Danubius. OEconomica, Danubius University of Galati, issue 9(2), pages 37-51, April.
  33. Hussain Tahir & Mahfuzur Rahman & Md. Abdul Kaium Masud & Mohammed Mizanur Rahman, 2023. "Unveiling the Link between Corporate Board Attributes, Board Behavior, and Financial Leverage: Insights from Malaysia," JRFM, MDPI, vol. 16(4), pages 1-12, April.
  34. Malafronte, Irma & Porzio, Claudio & Starita, Maria Grazia, 2016. "The nature and determinants of disclosure practices in the insurance industry: Evidence from European insurers," International Review of Financial Analysis, Elsevier, vol. 45(C), pages 367-382.
  35. Noha Elberry & Khaled Hussainey, 2021. "Governance Vis-à-Vis Investment Efficiency: Substitutes or Complementary in Their Effects on Disclosure Practice," JRFM, MDPI, vol. 14(1), pages 1-16, January.
  36. Teresa Herrador-Alcaide & Montserrat Hernández-Solís, 2019. "Empirical Study Regarding Non-Financial Disclosure for Social Conscious Consumption in the Spanish E-Credit Market," Sustainability, MDPI, vol. 11(3), pages 1-26, February.
  37. Zeynab Miniaoui & Faten Chibani & Khaled Hussainey, 2022. "Corporate Governance and CSR Disclosure: International Evidence for the Period 2006–2016," JRFM, MDPI, vol. 15(9), pages 1-22, September.
  38. Ienciu Ionel-Alin, 2012. "Environmental Reporting And Shareholder Structure In The Case Of Romanian Companies," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 931-937, July.
  39. Jaime F. Lavin & Alejandro A. Montecinos-Pearce, 2021. "ESG Reporting: Empirical Analysis of the Influence of Board Heterogeneity from an Emerging Market," Sustainability, MDPI, vol. 13(6), pages 1-25, March.
  40. Evans Macheroochego & Job Omagwa & Stephen Muathe, 2020. "Corporate Governance Strategy and Firm Value in the Context of Commercial Banks in Kenya," Post-Print hal-02542954, HAL.
  41. Jibriel Elsayih & Rina Datt & Qingliang Tang & Ali Hamid & Maria Estela Varua, 2023. "Exploring the determinants of carbon management system quality: The role of corporate governance and climate risks and opportunities," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(4), pages 4065-4091, December.
  42. Carmona, Pedro & Fuentes, Cristina de & Ruiz, Carmen, 2016. "Análise de divulgação de risco no Relatório Anual de Governança Corporativa utilizando fuzzy-set qualitative comparative analysis," RAE - Revista de Administração de Empresas, FGV-EAESP Escola de Administração de Empresas de São Paulo (Brazil), vol. 56(3), May.
  43. Ameen Qasem & Shaker Dahan AL-Duais & Wan Nordin Wan-Hussin & Hasan Mohamad Bamahros & Abdulsalam Alquhaif & Murad Thomran, 2022. "Institutional Ownership Types and ESG Reporting: The Case of Saudi Listed Firms," Sustainability, MDPI, vol. 14(18), pages 1-23, September.
  44. Mollah, Sabur & Skully, Michael & Liljeblom, Eva, 2021. "Strong Boards and Risk-taking in Islamic Banks," Review of Corporate Finance, now publishers, vol. 1(1-2), pages 135-180, April.
  45. Josh Wei-Jun Hsueh, 2018. "Governance Structure and the Credibility Gap: Experimental Evidence on Family Businesses’ Sustainability Reporting," Journal of Business Ethics, Springer, vol. 153(2), pages 547-568, December.
  46. Jibril Ramalan & Aminu Kado Kurfi & Aminu Muhammad Bello & Adam Muhammad Saifullahi, 2021. "Firm-Specific Characteristics and Voluntary Disclosure of Listed Manufacturing Firms in Nigeria," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 5(7), pages 101-108, July.
  47. Farag, Hisham & Meng, Qingwei & Mallin, Chris, 2015. "The social, environmental and ethical performance of Chinese companies: Evidence from the Shanghai Stock Exchange," International Review of Financial Analysis, Elsevier, vol. 42(C), pages 53-63.
  48. Maria Manuela Martins & Ana Isabel Morais & Helena Isidro & Raul Laureano, 2018. "Intellectual Capital Disclosure: the Portuguese Case," Journal of the Knowledge Economy, Springer;Portland International Center for Management of Engineering and Technology (PICMET), vol. 9(4), pages 1224-1245, December.
  49. Faisal S. Alanezi & Mishari M. Alfraih & Saad S. Alshammari, 2016. "Operating Segments (IFRS 8)-Required Disclosure and the Specific-Characteristics of Kuwaiti Listed Companies," International Business Research, Canadian Center of Science and Education, vol. 9(1), pages 136-153, January.
  50. Nebert Mandala & E. Kaijage & J. Aduda & C. Iraya, 2018. "An Empirical Investigation of the Relationship between Board Structure and Performance of Financial Institutions in Kenya," Journal of Finance and Investment Analysis, SCIENPRESS Ltd, vol. 7(1), pages 1-3.
  51. Jonas Oliveira & Lúcia Lima Rodrigues & Russell Craig, 2011. "Risk-related disclosures by non-finance companies: Portuguese practices and disclosure characteristics," Managerial Auditing Journal, Emerald Group Publishing, vol. 26(9), pages 817-839, October.
  52. Jide Ibikunle & Victor Chiedu Oba & Christopher Nwufo, 2013. "Determinants of Intellectual Capital Disclosures in Nigeria," Acta Universitatis Danubius. OEconomica, Danubius University of Galati, issue 9(6), pages 195-206, December.
  53. Conheady, Brian & McIlkenny, Philip & Opong, Kwaku K. & Pignatel, Isabelle, 2015. "Board effectiveness and firm performance of Canadian listed firms," The British Accounting Review, Elsevier, vol. 47(3), pages 290-303.
  54. Francesca Manes‐Rossi & Giuseppe Nicolo', 2022. "Exploring sustainable development goals reporting practices: From symbolic to substantive approaches—Evidence from the energy sector," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 29(5), pages 1799-1815, September.
  55. Vera Lucia M. Cunha & M. Dinis Mendes, 2017. "Financial Determinants of Corporate Governance Disclosure: Portuguese Evidence," Athens Journal of Business & Economics, Athens Institute for Education and Research (ATINER), vol. 3(1), pages 21-36, January.
  56. Nurlan Orazalin, 2020. "Do board sustainability committees contribute to corporate environmental and social performance? The mediating role of corporate social responsibility strategy," Business Strategy and the Environment, Wiley Blackwell, vol. 29(1), pages 140-153, January.
  57. Trang Cam Hoang & Indra Abeysekera & Shiguang Ma, 2018. "Board Diversity and Corporate Social Disclosure: Evidence from Vietnam," Journal of Business Ethics, Springer, vol. 151(3), pages 833-852, September.
  58. Marina Afzal, Muhammad Danish Habib, 2018. "Corporate Governance and Earnings Management: A Model and Empirical Investigation from Karachi Stock Exchange," Journal of Finance and Economics Research, Geist Science, Iqra University, Faculty of Business Administration, vol. 3(2), pages 51-67, October.
  59. Mariana Nedelcu (Bunea) & Marian Siminica & Carmen ?urlea, 2015. "The Correlation between External Audit and Financial Performance of Banks from Romania," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 17(S9), pages 1273-1273, November.
  60. Samuel Akpovwre Eyenubo & Mudzamir Mohamed & Mohammad Ali, 2017. "An Empirical Analysis on the Financial Reporting Quality of the Quoted Firms in Nigeria: Does Audit Committee Size Matter?," International Journal of Academic Research in Business and Social Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Business and Social Sciences, vol. 7(9), pages 50-63, September.
  61. Emmanuel Mensah & Christopher Boachie, 2023. "Analysis of the determinants of corporate governance quality: evidence from sub-Saharan Africa," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 20(4), pages 431-450, December.
  62. Dulacha Barako & Alistair Brown, 2008. "Corporate social reporting and board representation: evidence from the Kenyan banking sector," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 12(4), pages 309-324, November.
  63. Agung Nur Probohudono & Bambang Sugiharto & Siti Arifah, 2019. "The Influence Of Corporate Governance, Audit Quality, And Ownership, On Financial Instrument Disclosure In Indonesia," Journal of Contemporary Accounting, Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia, vol. 1(3), pages 173-187, May.
  64. Diana Hashim Syarif & Sugeng Wahyudi & Irene Rini Demi Pangestuti, 2019. "Financial Constraints and Cost of Equity: Empirical Study of Shariah Compliant Firms in Indonesia," Research in World Economy, Research in World Economy, Sciedu Press, vol. 10(3), pages 371-381, December.
  65. Gorata Onthatile Modirelabangwe & Percy M. D. Phatshwane, 2018. "Disclosure of Audit Activities in Annual Reports: A Comparative Study of Selected Listed Companies in Botswana and South Africa," International Business Research, Canadian Center of Science and Education, vol. 11(5), pages 1-17, May.
  66. Collins Ntim & Teerooven Soobaroyen, 2013. "Black Economic Empowerment Disclosures by South African Listed Corporations: The Influence of Ownership and Board Characteristics," Journal of Business Ethics, Springer, vol. 116(1), pages 121-138, August.
  67. Ezhilarasi G. & K. C. Kabra, 2017. "The Impact of Corporate Governance Attributes on Environmental Disclosures: Evidence from India," Indian Journal of Corporate Governance, , vol. 10(1), pages 24-43, June.
  68. Hearn, Bruce, 2013. "The impact of board governance on director compensation in West African IPO firms," Research in International Business and Finance, Elsevier, vol. 28(C), pages 82-104.
  69. Collins G. Ntim, 2013. "An Integrated Corporate Governance Framework and Financial Performance in South African-Listed Corporations," South African Journal of Economics, Economic Society of South Africa, vol. 81(3), pages 373-392, September.
  70. Stefano Fontana & Daniela Coluccia & Silvia Solimene, 2019. "VAIC as a Tool for Measuring Intangibles Value in Voluntary Multi-Stakeholder Disclosure," Journal of the Knowledge Economy, Springer;Portland International Center for Management of Engineering and Technology (PICMET), vol. 10(4), pages 1679-1699, December.
  71. Jennifer Martínez‐Ferrero & Emma García‐Meca, 2020. "Internal corporate governance strength as a mechanism for achieving sustainable development goals," Sustainable Development, John Wiley & Sons, Ltd., vol. 28(5), pages 1189-1198, September.
  72. Sarishma Sharma & Khushdeep Dharni, 2020. "Measurement and reporting of intangible assets: orientation of Indian practitioners," DECISION: Official Journal of the Indian Institute of Management Calcutta, Springer;Indian Institute of Management Calcutta, vol. 47(2), pages 125-135, June.
  73. Evans Machero Ochego & Job Omagwa & Stephen Muathe, 2019. "Corporate governance, financial performance and firm Value: a case of commercial banks in Kenya," International Journal of Finance & Banking Studies, Center for the Strategic Studies in Business and Finance, vol. 8(4), pages 41-48, October.
  74. Ahmadi, Ali & Nakaa, Nejia & Bouri, Abdelfettah, 2018. "Chief Executive Officer attributes, board structures, gender diversity and firm performance among French CAC 40 listed firms," Research in International Business and Finance, Elsevier, vol. 44(C), pages 218-226.
  75. C. Baccouche & Olfa Errais & Karima Mzoughi, 2010. "Les déterminants de la publication volontaire d'informations sociales : cas des entreprises tunisiennes," Post-Print halshs-00526423, HAL.
  76. Dana Adel Alqatameen & Mahmoud Abd Alhaleem Alkhalaileh & Mohammad Nadeem Dabaghia, 2020. "Ownership Structure, Board Composition and Voluntary Disclosure by Non-financial Firms Listed in )ASE)," International Business Research, Canadian Center of Science and Education, vol. 13(7), pages 1-93, July.
  77. Mia Rahim & Shawkat Alam, 2014. "Convergence of Corporate Social Responsibility and Corporate Governance in Weak Economies: The case of Bangladesh," Journal of Business Ethics, Springer, vol. 121(4), pages 607-620, June.
  78. Alessandra Allini & Francesca Manes Rossi & Riccardo Macchioni, 2014. "Do Corporate Governance Characteristics Affect Non-Financial Risk Disclosure in Government-owned Companies? The Italian Experience," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2014(1), pages 5-31.
  79. Mariana Nedelcu (Bunea) & Marian Siminica & Carmen ?urlea, 2015. "The Correlation between External Audit and Financial Performance of Banks from Romania," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 17(Special 9), pages 1273-1273, November.
  80. Nazim Hussain & Ugo Rigoni & René P. Orij, 2018. "Corporate Governance and Sustainability Performance: Analysis of Triple Bottom Line Performance," Journal of Business Ethics, Springer, vol. 149(2), pages 411-432, May.
  81. Chiraz Ben Ali, 2014. "Corporate Governance, Principal-Principal Agency Conflicts, and Disclosure," Working Papers 2014-125, Department of Research, Ipag Business School.
  82. Guney, Yilmaz & Karpuz, Ahmet & Komba, Gabriel, 2020. "The effects of board structure on corporate performance: Evidence from East African frontier markets," Research in International Business and Finance, Elsevier, vol. 53(C).
  83. Feng, Yumei & Pan, Yuying & Wang, Lu & Sensoy, Ahmet, 2021. "The voice of minority shareholders: Online voting and corporate social responsibility," Research in International Business and Finance, Elsevier, vol. 57(C).
  84. Gao, Lei & Calderon, Thomas G. & Tang, Fengchun, 2020. "Public companies' cybersecurity risk disclosures," International Journal of Accounting Information Systems, Elsevier, vol. 38(C).
  85. Alberto Quagli & Elisa Roncagliolo & Gabriele D’Alauro, 2021. "The preparedness to adopt new accounting standards: a study of European companies on the pre-adoption phase of IFRS 15," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 18(3), pages 290-303, September.
  86. Roshayani Arshad & Rohaya Md Nor & Nur Adura Ahmad Noruddin, 2011. "Ownership Structure And Interaction Effects Of Firm Performance On Management Commentary Disclosures," Journal of Global Management, Global Research Agency, vol. 2(2), pages 124-145, July.
  87. Jaime F. Lavin & Alejandro A. Montecinos-Pearce, 2021. "ESG Disclosure in an Emerging Market: An Empirical Analysis of the Influence of Board Characteristics and Ownership Structure," Sustainability, MDPI, vol. 13(19), pages 1-20, September.
  88. Jaime Guerrero-Villegas & Leticia Pérez-Calero & José Manuel Hurtado-González & Pilar Giráldez-Puig, 2018. "Board Attributes and Corporate Social Responsibility Disclosure: A Meta-Analysis," Sustainability, MDPI, vol. 10(12), pages 1-22, December.
  89. Mohammad Talha, 2010. "What prompts firms to choose between business and geographic segments as a primary segment?," Managerial Auditing Journal, Emerald Group Publishing, vol. 25(1), pages 17-31, February.
  90. Soumya Sarkar & Titas Bhattacharjee, 2017. "Impact of Voluntary Disclosures on Corporate Brand Equity," Corporate Reputation Review, Palgrave Macmillan, vol. 20(2), pages 125-136, May.
  91. Ali Altug Bicer & Isam Abdelhafid A. Milad, 2020. "The Impact of Firm Characteristics on the Level of Voluntary Disclosure: Evidence from Listed Banks in Borsa Istanbul," International Journal of Finance & Banking Studies, Center for the Strategic Studies in Business and Finance, vol. 9(2), pages 13-25, April.
  92. Khaldoon Albitar & Tony Abdoush & Khaled Hussainey, 2023. "Do corporate governance mechanisms and ESG disclosure drive CSR narrative tones?," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 28(4), pages 3876-3890, October.
  93. Myriam Boudiche, 2013. "The Determinants of Profit Forecast by Tunisian Companies," Asian Economic and Financial Review, Asian Economic and Social Society, vol. 3(9), pages 1180-1194, September.
  94. Isabel Gallego‐Álvarez & Ivo Alexandre Quina‐Custodio, 2017. "Corporate Social Responsibility Reporting and Varieties of Capitalism: an International Analysis of State‐Led and Liberal Market Economies," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 24(6), pages 478-495, November.
  95. Mandeep Kaur & Sweety Narang, 2010. "EVA® Disclosures in the Annual Reports of Indian Companies," Global Business Review, International Management Institute, vol. 11(3), pages 395-420, October.
  96. Vitolla, Filippo & Raimo, Nicola & Campobasso, Francesco & Giakoumelou, Anastasia, 2023. "Risk disclosure in sustainability reports: Empirical evidence from the energy sector," Utilities Policy, Elsevier, vol. 82(C).
  97. Mishari M. Alfaraih & Faisal S. Alanezi, 2011. "Does Voluntary Disclosure Level Affect The Value Relevance Of Accounting Information?," Accounting & Taxation, The Institute for Business and Finance Research, vol. 3(2), pages 65-84.
  98. Muath Abdelqader & Khalil Nimer & Tamer K. Darwish, 2021. "IFRS compliance in GCC countries: Do corporate governance mechanisms make a difference?," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 18(4), pages 411-425, December.
  99. Hanen Ben Ayed-Koubaa, 2011. "Qualité de la communication financière au sujet des pratiques de gouvernance d'entreprise : cas du SBF 120," Post-Print hal-00646509, HAL.
  100. Simona Alfiero & Massimo Cane & Ruggiero Doronzo & Alfredo Esposito, 2018. "Determining characteristics of boards adopting Integrated Reporting," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2018(2), pages 37-71.
  101. Victor Chiedu OBA & Jide IBIKUNLE & Yau Mohammed DAMAGUM, 2013. "The Impact of Board Mechanisms on Intellectual Capital Disclosures in Nigeria," The Journal of Accounting and Management, Danubius University of Galati, issue 1, pages 65-80, April.
  102. Zeineb Miniaoui & Faten Chibani & Khaled Hussainey, 2019. "The impact of country‐level institutional differences on corporate social responsibility disclosure engagement," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 26(6), pages 1307-1320, November.
  103. Mostafa Kamal Hassan, 2009. "UAE corporations-specific characteristics and level of risk disclosure," Managerial Auditing Journal, Emerald Group Publishing, vol. 24(7), pages 668-687, July.
  104. Tankiso MOLOI & Tatenda NHARO & Modi HLOBO, 2021. "Relationship between Board Characteristics and Dividend Payment Policies," Journal of Academic Finance, RED research unit, university of Gabes, Tunisia, vol. 12(1), pages 30-52, June.
  105. Ahmadi Ali & Bouri Abdelfettah, 2019. "Financial Disclosure Information, Board of Directors, and Firm Characteristics among French CAC 40 Listed Firms," Journal of the Knowledge Economy, Springer;Portland International Center for Management of Engineering and Technology (PICMET), vol. 10(3), pages 941-957, September.
  106. Luis Améstica Rivas & Andrea King Domínguez & Viviana Moraga Dionicio & Rodrigo Romero Romero, 2021. "Influencia del directorio en el desempeno del Mercado Integrado Latinoamericano," Revista Finanzas y Politica Economica, Universidad Católica de Colombia, vol. 13(1), pages 225-251, March.
  107. Roshayani Arshad Author_Email: roshayani@salam.uitm.edu.my & Rohaya Md Nor & Nur Adura Ahmad Noruddin, 2011. "Ownership Structure And Interaction Effects Of Firm Performance On Management Commentary Disclosures," 2nd International Conference on Business and Economic Research (2nd ICBER 2011) Proceeding 2011-332, Conference Master Resources.
  108. repec:rej:journl:v:16:y:2013:i:47:p:127-146 is not listed on IDEAS
  109. Ahmed Hassanein & Alaa Zalata & Khaled Hussainey, 2019. "Do forward-looking narratives affect investors’ valuation of UK FTSE all-shares firms?," Review of Quantitative Finance and Accounting, Springer, vol. 52(2), pages 493-519, February.
  110. Nicola Raimo & Filippo Vitolla & Arcangelo Marrone & Michele Rubino, 2020. "The role of ownership structure in integrated reporting policies," Business Strategy and the Environment, Wiley Blackwell, vol. 29(6), pages 2238-2250, September.
  111. Fabio Albuquerque & Eveline Monteiro & Maria Albertina Barreiro Rodrigues, 2023. "The Explanatory Factors of Risk Disclosure in the Integrated Reports of Listed Entities in Brazil," Risks, MDPI, vol. 11(6), pages 1-28, June.
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