On Dimensions in Corporate Disclosure Studies

On Dimensions in Corporate Disclosure Studies

The call for papers for this ebook on the dimensions in corporate disclosure aimed to extend corporate disclosure discourse with research on a wide spectrum of ideas from conceptual to empirical studies without limits on research methodologies. The response to the call reflects the extent of current academic work undertaken to challenge existing thinking on corporate disclosures. The papers in the ebook explored differing theoretical underpinnings, from media agenda setting (Li, Haque and Chapple, 2018) to signalling hypothesis (Wasiuzzaman, Lye, Sundarasen and Othman, 2018) and stakeholder salience (Hu, Zhu, Tucker and Hu, 2018). The studies are also multidisciplinary and covered both developed and developing economies. The literature on corporate disclosure is quite advanced and important insights have been developed for over the three decades of disclosure studies (Healy and Palepu, 2001; Adelopo, 2011; Wang and Hussainey, 2013; Mangena et al., 2016). Agency theoretical frame remains dominant and findings are becoming increasingly standard. However, there are opportunities for wider perspectives and new insights from using other theoretical lenses.

An experimental investigation of dimensional precision in uncertainty disclosures related to revenue recognition,Corporate governance and Islamic banks’ products and services disclosure,Impact of disclosure of risk factors on the initial returns of initial public offerings (IPOs),Legitimising corporate reputation in times of employee distress through disclosure: media exposure in the electronic manufacturing services industry in China,On dimensions in corporate disclosure studies,Ownership influence and CSR disclosure in China,The impact of international financial reporting standards on fund performance ,Tone disclosure and financial performance: evidence from Egypt

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