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Corporate governance and voluntary disclosure of sustainability performance: the case of Jordan
Non-financial information is subject to development based on the expectations of stakeholders. As the financial information alone no longer satisfies...
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Ontology-Based Approach for the Measurement of Privacy Disclosure
Privacy protection has received a lot of attention in recent years since in the era of big data, abundant information about individuals can be easily...
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Regulatory interventions in response to noncompliance with mandatory derivatives disclosure rules
We investigate regulatory actions in response to violations of mandatory derivatives disclosure rules (SFAS 161) and the outcomes of these regulatory...
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Digital Accounting Information System for Non-financial Disclosure: A Case Study Analysis
The disclosure of non-financial information (NFI) is becoming more and more relevant worldwide, especially after the directive 2014/95/EU. The...
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Heterogeneous institutional investors, environmental information disclosure and debt financing pressure
Because heterogeneous institutional investors may have diverse influences on firms’ financing problems, it is of practical significance to identify...
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Can government policies help to achieve the pollutant emissions information disclosure target in the Industry 4.0 era?
In the Industry 4.0 era, manufacturers commonly adopt digital technologies such as Internet of Things (IoT) and blockchain technology to improve...
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Revenue Disclosure Practices of Companies Within the Construction and Telecommunications Industries: Significant Judgements and Uncertainties
The inherent significance of revenue for companies and users of financial statements prompted many debates on revenue recognition that ultimately led...
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A Development of the Assessment of Information Disclosure Quality in Social Reporting of Commercial Organizations in the Context of Digital Transformation
The research explores the main problems of the quality of disclosed information, which is considered one of the priority areas in the field of social...
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The Future of Corporate Disclosure
The growing interest in a company’s sustainability strategy and performance means that solely providing financial information in corporate...
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Using machine learning methods to predict financial performance: Does disclosure tone matter?
We use three supervised machine learning methods, namely linear discriminant analysis, quadratic discriminant analysis, and random forest, to predict...
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Changes in the climate-related disclosure of German listed companies during the first years of the new reporting standard
The relevance of climate or environment-related reporting has been increasing over the years. Since 2017, the Non-Financial Statement (NFS) has been...
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Do Pakistani Corporate Governance reforms restore the relationship of trust on banking sector through good governance and disclosure practices
Trust is the focal point of this thesis. Trust is an integral part of capitalist economics and, therefore, corporate governance. The relationship of...
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Development of a Waqf Capital Reporting Index (WCRI) for Online Waqf Disclosure
The reporting system of Malaysian waqf institutions requires substantial attention and revision to keep up with technological advancement and...
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Carbon disclosure and firm risk: evidence from the UK corporate responses to climate change
By considering the theoretical association between corporate transparency, information asymmetry and firm risk, this paper investigates the...
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Carbon Footprinting in Supply Chains: Measurement, Reporting, and Disclosure
This chapter discusses several important aspects related to supply chain carbon footprinting. It presents the main motivations for carbon...
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Establishment, Inspection and Public Disclosure of Audit Quality Indicators
PCAOB (Public Company Accounting Oversight BoardPublic Company Accounting Oversight Board), based on the Sarbanes Oxley Act which was enacted...
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Corporate governance in the digital age: the role of social media and board independence in CSR disclosure. Evidence from Italian listed companies
This article aims to investigate the role of board independence on corporate social responsibility disclosure (CSRDisc) and the moderating role of...
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Evolutionary Trends of Intangibles Disclosure Within Non-financial Reporting
In recent years, the level of interest in non-financial disclosure has increased considerably, stimulating the development of new frameworks, such as...
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The Disclosure of Non-financial Risk. The Emerging of Cyber-Risk
The chapter aims to deepen the emerging issue of cyber-risk that, among non-financial (NF) risks, represents a major threat for organizations due to...
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Information disclosure ratings and managerial short-termism: An empirical investigation of the Chinese stock market
Information asymmetry between managers and outside investors creates agency problems and impedes efficient capital allocation. Information disclosure...