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This article examines voluntary disclosure in the annual reports of 85 Malaysian companies listed on Bursa Malaysia. In departure from prior studies, which mainly examined the impact of social or environmental accidents on corporate disclosure, we examined voluntary disclosures for two years,...
Related party transactions (RPTs) are potentially either efficient arrangements or tools for self-dealing. Unlike previous empirical studies using data from the United States or developing countries, this article focuses on RPTs in Italy. First, the article compares Italian RPT regulation and...
This study aims to provide further evidence on the nature of Web-based corporate disclosures (WCD) by Egyptian listed firms. Moreover, the study aims to assess the developments in WCD by Egyptian listed firms in light of the practices adopted by the top UK firms (FTSE 100). It also aims to...
This study aims to measure and compare the level of voluntary disclosure practices in Saudi Arabia and the UAE by using a modified voluntary disclosure index. This methodology uses three levels (2, 1, 0) for measuring the quality of voluntary disclosure practices in Saudi Arabia and the United...
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