Ranking Accounting Ph.D. Programs and Faculties Using Social Science Research Network Downloads

2003 ◽  
Author(s):  
Lawrence D. Brown ◽  
Indrarini Laksmana
Keyword(s):  
Social Science ◽  
Social Science Research ◽  
Science Research ◽  
Research Network

Voluntary disclosure in emerging countries: a literature review

2018 ◽  
Vol 8 (1) ◽  
pp. 29-65 ◽  
Author(s):  
Syeliya Md Zaini ◽  
Grant Samkin ◽  
Umesh Sharma ◽  
Howard Davey
Keyword(s):  
Social Science ◽  
Voluntary Disclosure ◽  
Social Science Research ◽  
Science Research ◽  
Business Environment ◽  
Emerging Countries ◽  
External Factors ◽  
Research Network ◽  
Empirical Literature ◽  
Content Type

Purpose The purpose of this paper is to explore the approaches used by researchers in examining the influences of external factors towards voluntary disclosure in emerging countries. Design/methodology/approach The data collected in this study were collected through a review of empirical literature based on 35 articles published between 1998 and 2013. The sample articles on the link between external factors and the level of voluntary disclosure were located by searching keywords in the most relevant social science research databases such as Business Source Premier, Emerald full text, JSTOR, Science Direct, Scopus, and Social Science Research Network. Findings The result reveals that research in voluntary disclosure practices by companies in emerging countries remains low. The majority of studies employed content analysis to examine the extent of voluntary disclosure practices. Results from studies show that greater regulatory enforcement in the region and increase in stakeholders’ comprehension about their rights and choices with regards to business activities can influence the majority of the companies to provide voluntary disclosure. The literature revealed that social responsibility and environmental information are the popular categories of voluntary disclosure while risk and human capital/intellectual capital are the least popular categories. Research limitations/implications The paper is limited to a review of 35 articles. Practical implications The study provides avenues for policy makers and regulators to carry out reforms on voluntary disclosure practices. Social implications The findings may provide insights to capital market regulators when conducting effective regulation and supervision of information transparency in listed companies. Originality/value Since limited studies exist that examine voluntary disclosure in emerging countries, little is known about the implications of external factors such as a country’s policy, regulations, stakeholders, and business environment on voluntary disclosure practices. This paper contributes to filling this gap by a review of articles of empirical research on voluntary disclosure in emerging countries.

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