Purpose This study aims to investigate the relationship between earnings quality and corporate voluntary disclosure among Malaysian listed companies. Moreover, it examines the moderating effect of the ownership structure on the relationship between earnings quality and corporate voluntary disclosure. Design/methodology/approach This study covers 300 companies listed on Bursa Malaysia. It has used strategic, financial and non-financial information to measure voluntary disclosure; earnings management, persistence and smoothness to measure earnings quality; and institutional and managerial shareholders to measure ownership structure. Hierarchical regression analysis was used to investigate if ownership structure moderates the relationship between earnings quality and corporate voluntary disclosure. Findings The results in this work imply that companies with high earnings quality are more likely to disclose voluntary information to help stakeholders. Furthermore, this study provides original evidence that institutional ownership and managerial ownership play a main role as moderating variables that influence management motives toward practices of voluntary disclosure and earnings quality. Originality/value Because of the limited number of empirical studies on the relationship between voluntary disclosure and earnings quality, this study fills a gap in the literature by investigating the relationship between them. In addition, a lack of research exists on the effects of ownership structure on the relationship between voluntary disclosure and the earnings quality. Therefore, this study makes an original contribution to the literature by using institutional and managerial ownership as moderating variables to investigate the effects of the ownership structure on the relationship between voluntary disclosure and earnings quality in Malaysian companies.

Recently, technology has witnessed a rapid progress and dominates all aspects of life systematically. Smartphones are devices that users can depend on managing and storing data. Moreover, they are used to save, update and secure the private information of users by using Cloud Storage such as iCloud, Dropbox and Google Drive. This study presents and adjusts the Technology Acceptance Model (TAM) specifically, perceived ease of use, usefulness, attitude toward usage and behavioral intention. Additionally, the study used Cornbach Alpha Correlation and Regression analysis in public universities, particularly in the University of Sulaimani. The study aims to recognize the major elements that have impact on using cloud storage and to what extent the user depends on electronic devices in the academic field and to identify the factors and crucial effect on the users to use electronic device easily, improve their capability and attract to use the specific technology. The results of this study confirmed that some TAM constructs direct and indirect effect on university academics, employees and students' behavioral intention to use cloud storage (Dropbox, iCloud and Google drive). However, the results regression analysis shows whenever users used the cloud storage easily perceived usefulness decreased the performance of job consequently. On the other hand, it went up the desirability to use the specific technology and own conscious scheme to execute for future.

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The aim linked with the ongoing article is to examine the role of top management team heterogeneity along with audit committee characteristics on the book-tax difference of the Jordanian listed firms. The data has been extracted from the eighteen listed companies from 2009 to 2021 that are listed on the Amman Stock Exchange. To test the hypotheses, a fixed-effect model along with the robust standard error model has been executed. The results revealed positive linkage among the top management team heterogeneity, audit committee characteristics, and book-tax difference of the Jordanian listed firms. These findings are suitable for the regulators who want to develop new policies related to the book-tax difference and top management team heterogeneity along with the new researchers who want to investigate this area in the future.

PurposeThis study covers all banks listed on the Amman Stock Exchange. It used (1) dividend-paying status, dividend changes and dividend persistence to measure dividend quality, (2) a checklist instrument consisting of 40 items to measure financial disclosure quality, (3) nationality and (4) the percentage of females and males on the board of directors to measure board diversity. Hierarchical regression analysis was employed to investigate the influence of the board diversity on the relationship between financial disclosure quality and dividend quality.Design/methodology/approachThis study investigates the relationship between financial disclosure quality and dividend quality among Jordanian-listed banks. Moreover, it examines the moderating effect of board diversity on the relationship between financial disclosure quality and dividend quality.FindingsThe results in this work imply that banks with high financial disclosure quality have high-quality dividends. Furthermore, nationality and females on the board of directors play a main role as moderators that influence managers' motivations toward the quality of financial disclosure practices and bank dividends. This paper shows that the boards in Jordanian banks have not changed dividend policies and tend to follow a long-term fixed strategy for paying earnings.Originality/valueBecause of the limited number of practical research on the nexus between financial disclosure quality and dividends quality, this study fills a gap in the literature by examining the relationship between them. In addition, a lack of research exists on the effects of board diversity on the nexus of financial disclosure quality and dividends quality. Therefore, this study makes an original contribution to the literature by using nationality and females and males on the board of directors as moderating variables to investigate the effects of board diversity on the relationship between financial disclosure quality and dividend quality among Jordanian banks.