Browsing by Author "Davey, Howard"
Now showing items 6-10 of 17
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Developments in non-mandatory disclosures in annual reports of companies: A case study
Sharma, Umesh Prasad; Low, Roxanne; Davey, Howard (2013)The paper investigates the extent of non-mandatory disclosure of information (NMD) in the annual reports of the 17 companies listed on the South Pacific Stock Exchange (SPSE) in Fiji, a developing country, and whether NMD ... -
A disclosure index to measure the quality of annual reporting by museums in New Zealand and the UK
Wei, Ting Ling; Davey, Howard; Coy, David (Emerald Group Publishing Limited, 2008)Purpose – The purpose of this paper is to examine the reporting practice of leading museums in New Zealand (NZ) and the UK to develop a museums' performance accountability disclosure index. Design/methodology/approach ... -
Impact of ownership structure on the level of voluntary disclosure: A study of listed family-controlled companies in Malaysia
Zaini, Syeliya Md; Sharma, Umesh Prasad; Samkin, Grant; Davey, Howard (Taylor and Francis Group, 2020-01-01)This paper investigates the level of voluntary disclosure in the annual reports of listed companies in Malaysia by examining the impact of ownership structure. A mixed methods approach was adopted to analyse the content ... -
Intellectual capital disclosure by Chinese and Indian information technology companies
Wang, Qianyu; Sharma, Umesh Prasad; Davey, Howard (Emerald, 2016-07-11)Purpose: The purpose of this paper is to examine the extent and quality of voluntary intellectual disclosures by information technology companies of China and India. Research Design/ Methodology: The research method ... -
Intellectual capital disclosure in Chinese (mainland) companies
Yi, An; Davey, Howard (Emerald, 2010)Purpose – The purpose of this paper is to report research on the extent and quality of intellectual capital (IC) disclosure of Chinese (mainland) companies that have dual listed A and H shares. Design/methodology/approach ...