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The issue of corporate reporting disclosure behaviour is influenced not only by environmental factors, but also by corporate-specific attributes (e.g. firm age, firm size, profitability, liquidity, government ownership, foreign ownership, and listing status); this has attracted many academic researchers in several countries to investigate the impact of corporate attributes on the extent of different disclosure levels (i.e. mandatory, voluntary or aggregate disclosure). To date, less attention has been paid by academic researchers to voluntary disclosure practices by financial institutions in general, and banking disclosure practices in particular, despite the fact that the banking sector plays a major role in economic growth in a country. Moreover, there is very little empirical evidence about the impact of commercial bank-specific characteristics on the extent of annual information voluntarily disclosed. Thus, this book intended to help develop the disclosure literature in relation to the commercial banking sector, which is currently sparse, due to the limited empirical research on the extent of banking disclosure and its determinants.
This study investigates the extent and determinants of total voluntary disclosure and disclosure categories in financial and non-financial reports of banking companies listed on the Kazakhstan Stock Exchange. In particular, we examine the association between voluntary disclosure and governance factors, such as board size and board composition. We also examine how bank size and age explain variation in voluntary disclosure index. The empirical results suggest that the number of outside directors has the most significantly positive impact on disclosure score. Increase in bank size also leads to higher degree of voluntary reporting. However, the findings provide evidence that voluntary reporting does not improve over time.
This book examines current topics and trends in strategic auditing, accounting and finance in digital transformation both from a theoretical and practical perspective. It covers areas such as internal control, corporate governance, enterprise risk management, sustainability and competition. The contributors of this volume emphasize how strategic approaches in this area help companies in achieving targets. The contributions illustrate how by providing good governance, reliable financial reporting, and accountability, businesses can win a competitive advantage. It further discusses how new technological developments like artificial intelligence (AI), cybersystems, network technologies, financial mobility and smart applications, will shape the future of accounting and auditing for firms.​
These proceedings bring together a selection of papers from the 2012 Salford Postgraduate Annual Research Conference (SPARC). They reflect the breadth and diversity of research interests showcased at the conference, at which over 130 researchers from Salford, the North West and other UK universities presented their work. 21 papers are collated here from the humanities, arts, social sciences, health, engineering, environment and life sciences, built environment and business.
This book represents a response to a relative lack of academic research into corporate governance and especially corporate governance disclosure in the Middle East and North Africa (MENA). Specifically, the author explores recent developments in corporate governance disclosure produced by Libyan commercial banks. Along with other corporate governance mechanisms, disclosure plays an essential role in discharging accountability to and protecting shareholders, enhancing corporate performance and reducing the risk of financial crises. In order to improve corporate governance disclosure, it is necessary to understand the context in which it takes place. The MENA countries have unique characteristics, and those involved in the Arab Spring have been affected in different ways. This book provides up to date research into corporate governance disclosure in the context of Libya following the Arab Spring. The banking sector plays a crucial role in the Libyan economy and has specific characteristics which make corporate governance more important than in other sectors, yet research in this sector is rare. Furthermore, the banking sector in Libya has seen significant corporate governance reforms in recent years. As one of the most significant oil producing countries, Libya’s political and business environments have been dramatically affected by the Arab Spring. The author discusses how banks have responded to these reforms and the ways in which their corporate governance disclosure has evolved.
This book introduces the students, researchers and practitioners into the subject and enabling technologies and applications pertaining to of technology, entrepreneurship and business development through research articles, case studies etc. It is primarily intended for academic purposes for learners of computer Science, management, accounting and information systems disciplines, economics,- entrepreneurship. Publishing chapters in the book is new innovative idea to spread the book in the Middle East and Arab countries and make the book achieve more sales. As many students in all levels, graduates and undergraduates in addition to research, professionals are not able to get sufficient resources because of the language concern.