The International Journal of Accounting 

TL;DR: In this paper, the authors examined the association between board monitoring and the level of voluntary disclosure and found that firms with a higher proportion of independent directors on the board are associated with higher levels of disclosure.

TL;DR: This paper examined the association of ownership structure with the voluntary disclosures of listed companies in the Asian settings of Hong Kong and Singapore and found that the extent of outside ownership is positively associated with voluntary disclosures.

TL;DR: In this article, a framework for the analysis of risk communication and an index to measure the quality of risk disclosure is proposed, which is based on the OLS model and is applied to a sample of non-financial companies listed in the ordinary market on the Italian Stock Exchange.

TL;DR: In this paper, the authors examined the impact of legal systems on financial disclosure by firms from different countries and found that firms from common law countries are associated with higher financial disclosures compared to firms from code law countries.

TL;DR: In this article, the authors report the results of an empirical investigation of the degree of influence of eight corporate attributes on the extent of mandatory disclosure and reporting of 49 listed companies in Zimbabwe.