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European Accounting Review Volume 16, 2007 - Issue 2
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Original Articles

Corporate Compliance with Non-Mandatory Statements of Best Practice: The Case of the ASB Statement on Interim Reports

Musa Mangena Bradford University School of Management, University of Bradford, UK
&
Venancio Tauringana Centre for Corporate Governance and Regulation, Bournemouth University, UK
Pages 399-427 | Published online: 29 Jun 2007

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Ridwan Ridwan & Arung Gihna Mayapada. (2022) Does sharia governance influence corporate social responsibility disclosure in Indonesia Islamic banks?. Journal of Sustainable Finance & Investment 12:2, pages 299-318.
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Peter Kajüter, Arne Lessenich, Martin Nienhaus & Florian van Gemmern. (2022) Consequences of Interim Reporting: A Literature Review and Future Research Directions. European Accounting Review 31:1, pages 209-239.
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Niclas Hellman, Jordi Carenys & Soledad Moya Gutierrez. (2018) Introducing More IFRS Principles of Disclosure – Will the Poor Disclosers Improve?. Accounting in Europe 15:2, pages 242-321.
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Articles from other publishers (36)

Ankita Nandi, Nidhi Agarwala & Tarak Nath Sahu. (2023) Towards a Sustainable Future: The Interaction of Corporate Governance and Sustainable Policies with Corporate Social Responsibility. Indian Journal of Corporate Governance 16:2, pages 149-176.
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Zhifeng Chen, Yixiao Liu, Yuanyuan Hu & Longyao Zhang. 2023. Green House Gas Emissions Reporting and Management in Global Top Emitting Countries and Companies. Green House Gas Emissions Reporting and Management in Global Top Emitting Countries and Companies 29 49 .
Sardar Ahmad, Saeed Akbar, Devendra Kodwani, Anwar Halari & Syed Zubair Shah. (2021) Compliance or non‐compliance during financial crisis: Does it matter?. International Journal of Finance & Economics 28:3, pages 2348-2366.
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Isabel-María García-Sánchez, Nicola Raimo, Víctor Amor-Esteban & Filippo Vitolla. (2021) Board committees and non-financial information assurance services. Journal of Management and Governance 27:1, pages 1-42.
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Laura Bini, Francesco Giunta, Rebecca Miccini & Lorenzo Simoni. (2021) Corporate governance quality and non-financial KPI disclosure comparability: UK evidence. Journal of Management and Governance 27:1, pages 43-74.
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Huu Cuong Nguyen. (2022) Interim financial reporting disclosure by listed firms in the Asia-Pacific region and influencing factors. Pacific Accounting Review 35:2, pages 218-248.
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Ali Uyar, Hany Elbardan, Cemil Kuzey & Abdullah S. Karaman. (2022) Audit and CSR committees: are they complements or substitutes in CSR reporting, assurance and GRI framework adoption?. International Journal of Accounting & Information Management 31:1, pages 1-36.
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Rajesh Desai. (2022) Determinants of corporate carbon disclosure: A step towards sustainability reporting. Borsa Istanbul Review 22:5, pages 886-896.
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Aladdin Dwekat, Rasmi Meqbel, Elies Seguí‐Mas & Guillermina Tormo‐Carbó. (2022) The role of the audit committee in enhancing the credibility of CSR disclosure: Evidence from STOXX Europe 600 members . Business Ethics, the Environment & Responsibility 31:3, pages 718-740.
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Shaban Mohammadi, Hadi Saeidi & Nader Naghshbandi. (2020) The impact of board and audit committee characteristics on corporate social responsibility: evidence from the Iranian stock exchange. International Journal of Productivity and Performance Management 70:8, pages 2207-2236.
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Shahid Amin, Jawad Iqbal & Muhammad Abdul Majid Makki. (2021) The Impact of Audit Committee Characteristics on Corporate Biodiversity Disclosure: An Analysis of Japanese Firms. Journal of Business and Social Review in Emerging Economies 7:2, pages 239-254.
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Dilini Dissanayake, Sulochana Dissanayake & Roshan Ajward. (2021) Do attainment discrepancy and slacks moderate the relationship between board characteristics and level of sustainability disclosure?. Corporate Governance and Sustainability Review 5:4, pages 28-44.
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Leena F. Abdulkarim & Omar I. Juhmani. (2020) Audit Committee and Intellectual Capital Disclosures. Audit Committee and Intellectual Capital Disclosures.
Aladdin Dwekat, Elies Seguí‐Mas, Guillermina Tormo‐Carbó & Pedro Carmona. (2020) Corporate Governance Configurations and Corporate Social Responsibility Disclosure: Qualitative Comparative Analysis of Audit Committee and Board characteristics. Corporate Social Responsibility and Environmental Management 27:6, pages 2879-2892.
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Yosra Mnif & Marwa Tahari. (2020) Corporate governance and compliance with AAOIFI governance standards by Islamic banks. International Journal of Islamic and Middle Eastern Finance and Management 13:5, pages 891-918.
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Mostafa Abdi, Saeid Homayoun & Mahdi Kazemi Oloum. (2020) Investigating the Effect of Audit Committee Characteristics on Sustainability Reporting Level. Iranian journal of Value and Behavioral Accounting 5:9, pages 335-369.
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B. Charumathi & Latha Ramesh. (2020) Impact of Voluntary Disclosure on Valuation of Firms: Evidence from Indian Companies. Vision: The Journal of Business Perspective 24:2, pages 194-203.
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Amina Buallay & Jasim Al-Ajmi. (2019) The role of audit committee attributes in corporate sustainability reporting. Journal of Applied Accounting Research 21:2, pages 249-264.
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Sami R.M. Musallam. (2018) The direct and indirect effect of the existence of risk management on the relationship between audit committee and corporate social responsibility disclosure. Benchmarking: An International Journal 25:9, pages 4125-4138.
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Ranjith Appuhami. (2018) The signalling role of audit committee characteristics and the cost of equity capital. Pacific Accounting Review 30:3, pages 387-406.
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Ranjith Appuhami & Shamim Tashakor. (2017) The Impact of Audit Committee Characteristics on CSR Disclosure: An Analysis of Australian Firms. Australian Accounting Review 27:4, pages 400-420.
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Michail Nerantzidis & Anastasios Tsamis. (2017) Going back to go forward: on studying the determinants of corporate governance disclosure. Corporate Governance: The International Journal of Business in Society 17:3, pages 365-402.
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Venancio Tauringana & Lyton Chithambo. (2016) Determinants of risk disclosure compliance in Malawi: a mixed-method approach. Journal of Accounting in Emerging Economies 6:2, pages 111-137.
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Sherif El-Halaby & Khaled Hussainey. (2016) Determinants of compliance with AAOIFI standards by Islamic banks. International Journal of Islamic and Middle Eastern Finance and Management 9:1, pages 143-168.
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Venancio Tauringana & Lyton Chithambo. (2015) The effect of DEFRA guidance on greenhouse gas disclosure. The British Accounting Review 47:4, pages 425-444.
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Jing Li & Musa Mangena. (2014) Capital market pressures and the format of intellectual capital disclosure in intellectual capital intensive firms. Journal of Applied Accounting Research 15:3, pages 339-354.
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Venancio Tauringana & Musa Mangena. (2014) Board structure and supplementary commentary on the primary financial statements. Journal of Applied Accounting Research 15:3, pages 273-290.
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Lyton Chithambo & Venancio Tauringana. (2014) Company specific determinants of greenhouse gases disclosures. Journal of Applied Accounting Research 15:3, pages 323-338.
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Ichiro Iwasaki. (2014) What determines audit independence and expertise in Russia? Firm-level evidence. Corporate Ownership and Control 11:2, pages 81-107.
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LYTON CHITHAMBO. (2013) FIRM CHARACTERISTICS AND THE VOLUNTARY DISCLOSURE OF CLIMATE CHANGE AND GREENHOUSE GAS EMISSION INFORMATION. International Journal of Energy and Statistics 01:03, pages 155-169.
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Bassam Baroma. (2013) The impact of structure-related variables on forward-looking disclosure in the annual reports of non-financial Egyptian companies. Corporate Ownership and Control 11:1, pages 111-125.
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Jing Li, Musa Mangena & Richard Pike. (2012) The effect of audit committee characteristics on intellectual capital disclosure. The British Accounting Review 44:2, pages 98-110.
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Ioannis Tsalavoutas. (2011) Transition to IFRS and compliance with mandatory disclosure requirements: What is the signal?. Advances in Accounting 27:2, pages 390-405.
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Ruth L. Hidalgo, Emma García-Meca & Isabel Martínez. (2010) Corporate Governance and Intellectual Capital Disclosure. Journal of Business Ethics 100:3, pages 483-495.
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Antti Miihkinen. (2008) Efficiency of authoritative disclosure recommendations. Journal of Financial Regulation and Compliance 16:4, pages 384-413.
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Peter Kajüter, Arne Lessenich, Martin Nienhaus & Florian van Gemmern. (2020) Consequences of Interim Reporting: A Literature Review and Future Research Directions. SSRN Electronic Journal.
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