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.

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 and level of information disclosed voluntarily in companies' annual reports. Familycontrolled companies tend to voluntarily disclose information in relation to external factors and global conditions. Most family-controlled companies provide financial warnings in their disclosures. Studies that examine a voluntary disclosure practice by family-controlled companies in Malaysia are limited. As such, little is known about the effect of ownership structure on the level of voluntary disclosure.

This study analyzes the influence of three variables in the theory of planned behavior (TPB) along with the moral norm variable to predict pro-environmental behavior, specifically the use of eco-friendly reusable bags. The sample population in this study was 280 people who were aware of the existence of eco-friendly reusable bags and understood its use. Data were analyzed using structural equation modeling. The results of hypothesis testing showed a positive influence of moral norm, attitude, and perceived behavioral control on the intention to use eco-friendly reusable bags. However, the influence of subjective norms on the intention to use eco-friendly reusable bags was found to be negative. This is a pioneering research in the use of the expanded TPB model with the moral norm variable to predict the use of eco-friendly reusable bags, a behavior that is rarely studied. As is well-known, the TPB has been widely used in explaining pro-environmental behavior; however, studies that include the moral norm variable are scarce. The results of the study suggest that decision-makers and retailers need to design social advertisements that can encourage consumers to use eco-friendly reusable bags that would minimize the use of plastic bags.

E-learning is related to the use of electronic systems and applications within the learning processes. E-learning facilitates the possibility of remote interaction between students and experienced teachers/professors. In particular, E-learning facilitates an efficient way using appropriate information and communication tools and mechanisms. This study investigates the challenges that affect the E-learning implementation among university students in Yemen. This study aims to identify the factors that can affect the students' E-learning environment. A quantitative approach is employed in this study. Questionnaires were distributed to the higher education students who were studying either in public and private universities in Yemen. Research results indicate that there are significant factors including internet discussion, technology access, motivation, and important factors for success towards the E-learning implementation in universities in Yemen. This study also shows that E-learning implementation at Yemen is still at infancy stage in education system. Nevertheless, it is recommended to use E-learning platforms as the presentation of supporting materials instead of continuing the virtual teaching. This study reveals that cultural differences, technology enhancement and education policies are vital to support the implementation of E-learning in Yemen's universities.

This work presents a design of graphical user interface development environment (GUIDE) software for sizing of Grid Connected Photovoltaic (GCPV) system. The simulation model of the GCPV system design is developed by using GUIDE in MATLAB. The developed GUI display the performance of the PV system based on the three scenarios. The three scenarios are sizing based on architecture constraint, the energy required and budget constraint. The size of the GCPV system is from 4.6 kW to 60.0 kW. A GUIDE is developed to design and calculate the suitable size of photovoltaic (PV) module, analyses the optimum array configuration, selection of inverter, size of cable, determine the specific yield and performance ratio. The GUI be able to make a user’s job easier and beneficial in assisting the GCPV system design process compared to the manual calculation of the GCPV system.