International Journal of Disclosure and Governance

2016 - 2025

Current editor(s): Michael Alles

From Palgrave Macmillan
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Volume 17, issue 4, 2020

Audit committee and factors that affect its characteristics: the case of Greece pp. 181-194

George Drogalas, Michail Nerantzidis, Margaritis Samaras and Michail Pazarskis

Value relevance of integrated reporting: a study of the Bangladesh banking sector pp. 195-207

Pappu Kumar Dey

Determinants of environmental, social and corporate governance (ESG) disclosure: a study of Indian companies pp. 208-217

Preeti Sharma, Priyanka Panday and R. C. Dangwal

Real earnings management and the relevance of operating cash flows: A study of french listed firms pp. 218-229

Saoussen Boujelben, Hela Khemakhem-Feki and Ahmad Alqatan

Integrated reporting practice in a developing country—Ghana: legitimacy or stakeholder oriented? pp. 230-244

Haruna Maama and Msizi Mkhize

Integrated reporting assurance practices—a study of South African firms pp. 245-266

Genevé Richard and Elza Odendaal

The firm–investor level characteristics of institutional investor engagement in Brazil pp. 267-281

Flávia S. Maranho, Patrícia M. Bortolon and Ricardo P. C. Leal

Volume 17, issue 2, 2020

The “simultaneous cycle” between corporate social responsibility and firms’ financial performance pp. 39-50

Samy Garas and Osama El-Temtamy

Did corporate governance compliance have an impact on auditor selection and quality? Evidence from FTSE 350 pp. 51-60

Ali M. Gerged, Babikir Bechir Mahamat and Ibrahim K. Elmghaamez

Corporate governance mechanism and comparative analysis of one-tier and two-tier board structures: evidence from ASEAN countries pp. 61-72

Tahseen Mohsan Khan, Safia Nosheen and Naveed ul Haq

Exploring the U.S. Securities and Exchange Commission’s Edgar database by sampling joint venture contracts pp. 73-85

Andres Velez-Calle and Cristina Robledo-Ardila

Are external pressures always behind ERM implementation? Evidence from Spanish listed firms pp. 86-100

Mónica Hernández-Madrigal, Cristina Aibar-Guzmán, Beatriz Aibar-Guzmán and Élfego Ramírez-Flores

Textual tone in corporate financial disclosures: a survey of the literature pp. 101-110

Yan Luo and Linying Zhou

Does whistleblowing framework influence earnings management? An empirical investigation pp. 111-122

Olayinka Erin and Omololu Adex Bamigboye

The joint effect of corporate risk disclosure and corporate governance on firm value pp. 123-140

Issal Haj-Salem, Salma Damak Ayadi and Khaled Hussainey

Mandatory rotation of audit firms and auditors in Greece pp. 141-154

Persefoni Polychronidou, George Drogalas and Ioannis Tampakoudis

Impact of corporate governance on CSR disclosure pp. 155-167

P. Fahad and P. Mubarak Rahman

The effect of voluntary disclosures and corporate governance on firm value: a study of listed firms in France pp. 168-179

Soufiene Assidi

Volume 17, issue 1, 2020

Views of corporate managers on assurance of sustainability reporting: evidence from Japan pp. 1-19

Mohammad Badrul Haider and Kimitaka Nishitani

Is the market surprised by the surprise? pp. 20-29

Khine Kyaw, Mojisola Olugbode and Barbara Petracci

The effect of corporate governance mechanisms on tax planning during financial crisis: an empirical study of companies listed on the Athens stock exchange pp. 30-38

Evangelos Chytis, Stergios Tasios and Ioannis Filos

Volume 16, issue 4, 2019

Commentary on this special issue of Advances in Audit Analytics pp. 161-162

Deniz Appelbaum

Blockchain: business’ next new “It” technology—a comparison of blockchain, relational databases, and Google Sheets pp. 163-173

Peter J. McAliney and Ban Ang

A new model for effective and efficient open government data pp. 174-187

Zamil S. Alzamil and Miklos A. Vasarhelyi

Audit data analytics of unregulated voluntary disclosures and auditing expectations gap pp. 188-205

Amir Michael and Rob Dixon

Evaluation of financial statements fraud detection research: a multi-disciplinary analysis pp. 206-241

Abdullah Albizri, Deniz Appelbaum and Nicholas Rizzotto

Volume 16, issue 2, 2019

Towards a unified framework for anti-bribery in sport governance pp. 83-99

Christina Philippou

The impact of IFRS 8 on segment information quality in the European Union: a multi-dimensional analysis pp. 100-115

Ahmed Aboud, Clare Roberts and Khaled Hussainey

An assessment of the relationship between channel stuffing and related party transactions: evidence from China’s listed companies pp. 116-127

Yenpao Chen, Chien-Hsun Chen and Yu-Ting Wu

Social responsibility indicators: perspective of stakeholders in Brazil and in the UK pp. 128-144

Rosane Maria Seibert, Clea Beatriz Macagnan, Robert Dixon and Davi Souza Simon

Information on the fight against corruption and corporate governance practices: evidence of organized hypocrisy pp. 145-160

Arthur Nascimento Ferreira Barros, Raimundo Nonato Rodrigues and Luiz Panhoca

Volume 16, issue 1, 2019

Latent semantic analysis of corporate social responsibility reports (with an application to Hellenic firms) pp. 1-19

Ioanna Kountouri, Eleftherios Manousakis and Andrianos Tsekrekos

Impact of corporate governance characteristics on intellectual capital performance of firms in India pp. 20-36

Bharathi Kamath

Patterns of compliance with soft regulation in Italian listed companies pp. 37-46

Pietro Previtali and Paola Cerchiello

Accounting enforcement in a national context: an international study pp. 47-67

Gary Kleinman, Betsy Beixin Lin and Rebecca Bloch

Director overboardedness in South Africa: evaluating the experience and busyness hypotheses pp. 68-81

Suzette Viviers and Nadia Mans-Kemp

Volume 15, issue 4, 2018

Relationship between top executive compensation and corporate governance: evidence from large Italian listed companies pp. 197-209

Andrea Nannicini, Duarte Pitta Ferraz and Ilídio Tomás Lopes

Exploring the causes and consequences of director overboardedness in an emerging market pp. 210-220

Nadia Mans-Kemp, Suzette Viviers and Sian Collins

Risk management by US and Canadian financial firms during the financial crisis pp. 221-234

Michael Maingot, Tony Quon and Daniel Zéghal

More than two decades after the Cadbury Report: How far has Sweden, as role model for corporate-governance practices, come? pp. 235-251

Leona Achtenhagen, Petra Inwinkl, Jacob Björktorp and Robert Källenius

Discretionary environmental disclosures of corporations in Nigeria pp. 252-261

Aruoriwo Marian Chijoke-Mgbame and Chijoke Oscar Mgbame

Publisher Correction to: Does corporate governance really matter in the public venture capital industry? pp. 262-262

Hannah Rozen, Keren Bar-Hava and Zev Fried

Volume 15, issue 3, 2018

The impact of ownership structure on earnings quality: the case of South Korea pp. 129-141

Abiot Tessema, Moo Sung Kim and Jagadish Dandu

The relationship between director tenure and director quality pp. 142-161

Curtis E. Clements, Ryan K. Jessup, John D. Neill and Paul Wertheim

The relationship between shareholder protection through regulation and the demand for external auditor services pp. 162-175

Ola Nilsson

Recent trends in corporate political disclosure for a sample of S&P 500 firms: a new and emerging corporate disclosure area pp. 176-184

D. G. DeBoskey and Yan Luo

A female style in corporate social responsibility? Evidence from charitable donations pp. 185-196

Jidong Zhang, Jing Han and Meiqun Yin

Volume 15, issue 2, 2018

Corporate reporting and disclosures in the emerging capital market of Kuwait: the perceptions of users and preparers pp. 61-72

Issa Dawd, Bruce Burton, Theresa Dunne and Hesham Almujamed

Voluntary application of IFRS by unlisted companies: evidence from the Italian context pp. 73-86

Costanza Fabio

Corporate social responsibility disclosure and corporate governance: empirical insights on neo-institutional framework from China pp. 87-103

Yasir Shahab and Chengang Ye

Does board diversity matter in the disclosure process? An analysis of the association between diversity and the disclosure of information on risks pp. 104-114

Francisco Bravo

Earnings smoothing and CEO cash bonus compensation: the role of mandatory derivatives disclosure policy pp. 115-127

Abiot Tessema

Volume 15, issue 1, 2018

Friend or foe? The effect of corporate governance on intellectual capital disclosure in IPOs pp. 1-12

Cristiana Cardi, Camilla Mazzoli and Sabrina Severini

Earnings management IFRS adoption in Brazilian and British companies pp. 13-28

Roberto Carlos Klann and Ilse Maria Beuren

Corporate governance of universities: improving transparency and accountability pp. 29-39

Yolanda Ramírez and Ángel Tejada

Recent activism initiatives in Brazil pp. 40-50

Luiz Henrique F. Vargas, Patrícia M. Bortolon, Lucas A. B. C. Barros and Ricardo P. C. Leal

ERM and strategic planning: a change in paradigm pp. 51-59

Elizabeth M. Pierce and James Goldstein