This study, which examines the association between board monitoring and the level of
voluntary disclosure, finds new evidence that firms with a higher proportion of independent …

This study examines the association between board composition and voluntary disclosure in
annual reports. In particular, it addresses the incentives within the agency theory framework …

We investigate whether and if so, how, corporate governance 'quality'1 is related to the
information flows from a company and how the share market and its agents respond …

We investigate the determinants of voluntary corporate governance disclosure practices of
67 Islamic banks in the Southeast Asian and Gulf Cooperation Council regions. We expect …

We delineate key channels through which flows of confidential information to loan syndicate
participants impact the dynamics of information arrival in prices. We isolate the timing of …

This paper investigates the effect of dissemination of corporate disclosure via Twitter. In
particular, the study is focused on listed companies in Australia that employed Twitter as a …

This article investigates the effect of the Financial Reporting Act of 1993 (FRA) on mandatory
disclosure practices of companies listed on the New Zealand Exchange Limited. The FRA …

We study 145 large listed Australian firms to explore the impact of international financial
reporting standards (IFRS) adoption on the properties of analysts' forecasts and the role of …

We investigate whether gender-diverse boards contribute to capital market efficiency
through their role in corporate disclosure. Using Australia's continuous disclosure regime …

Academics and practitioners agree that the enforcement of accounting standards has an
important role in promoting high quality financial reporting and favourable capital market …