Board characteristics and integrated reporting quality: evidence from ESG European companies
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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 …

For reporting periods ending on or after 30 June 2004, Australian companies were required
to disclose the expected impact of applying Australian equivalents of International Financial …

We investigate the role played by a firm's corporate governance framework in the decision to
voluntarily disclose forward-looking information in the published financial reports of …

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 …

Using a proprietary database for the largest 158 European companies during 1999-2004, I
find that transparency of executive pay disclosures and sensitivity of executive pay to …

Corruptive practices refer to the abuse of power for private benefits, and include a wide
range of hidden, unethical conduct at both the individual and organisational levels. This …

This study examines the role of corporate governance in employee stock option (ESO)
disclosures following the revision of AASB 1028 Employee Benefits in 2001. We find that …

Purpose This article investigated whether the executives' compensation and corporate
governance attributes are aligned with stakeholders' demands for higher corporate voluntary …

ABSTRACT Manuscript Type: Empirical Research Question/Issue: This study seeks to
understand why the disclosure of individual executive compensation, as recommended by …