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Board Flexibility in Diversity, Experienced CEOs and Corporate Sustainability Disclosure: Evidence from the Emerging Market
We examine the relationship between board flexibility in diversity, experienced CEOs and corporate sustainability disclosure (CSD) in the develo**...
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Board characteristics and cybersecurity disclosure: evidence from the UK
The purpose of this study is to explore the influence of board of directors characteristics on the cybersecurity disclosure (CSD) of firms listed on...
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Develo** a Water Disclosure Index: An Integrative Perspective
This chapter focuses on the research methodology of an integrative perspective in develo** and testing a water disclosure index. The problem that...
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Innovation capital disclosure and independent directors: evidence from France
This study aims to understand whether corporate governance mechanisms affect innovation capital disclosure (ICD) provided voluntarily on corporate...
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Circular Economy and Environment Disclosure
The study aims to explore circular economy (CE) principles concerning company reporting and whether CE supports environmental performance. The...
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Corporate narrative disclosure practices in the Middle East and North Africa (MENA) region: a systematic literature review
This study aims to systematically review extant literature on corporate narrative disclosure practices in the Middle East and North Africa (MENA)...
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CEO narcissism, board of directors and disclosure quality: evidence from the readability of CEO letter
Firms face increasing pressure to provide comprehensible organizational reports. The CEO annual letter to shareholders (CEO letter) is an important...
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Gender diversity on board committees and ESG disclosure: evidence from Canada
Gender diversity on the board of directors can influence companies’ voluntary disclosure such as their environmental, social and governance...
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Corporate perspectives on CSR disclosure: audience, materiality, motivations
The lack of uniform non-voluntary corporate social responsibility (CSR) disclosure standards and the complexity around different stakeholder demands...
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Board effectiveness and cybersecurity disclosure
This study explores the impact of board effectiveness on cybersecurity-related disclosure. Based on a sample of 300 firm-years consisting of the...
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Revealed and reserved: a compensating approach of voluntary disclosure by family multinationals
Family-owned MNEs (FMNEs) face unique challenges for their newly established foreign subsidiaries due to the information asymmetry and divergent...
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The impact of ESG disclosure on mitigating financial distress: exploring the moderating role of firm life cycle
Globally, businesses are increasingly gaining recognition for their non-financial performance due to heightened stakeholder demands about ethical and...
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Tax avoidance and firm value: does qualitative disclosure in the tax footnote matter?
This study examines whether qualitative disclosure in tax footnotes affects the market valuation of tax avoidance activities. We predict that more...
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The moderating effect of dividend policy on the relationship between the corporate risk disclosure and firm value: evidence from Egypt
This paper investigates the effects of corporate risk disclosure (CRD) and dividend policy (DP) on firm value (FV) for non-financial companies listed...
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Do environmental and emission disclosure affect firms’ performance?
This study analyzes the relationship between firms’ financial performance and their environmental performance, with a particular focus on greenhouse...
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Disclosure of quality preference-revealing information in a supply chain with competitive products
We examine price setting and the decision to disclose quality preference-revealing information in a supply chain with two competing manufacturers...
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Compliance of disclosure requirements of IFRS 15: an empirical evidence from develo** economy
This paper has tried to assess the level of compliance of disclosure requirements of the International Financial Reporting Standard (IFRS) 15...
