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Quality disclosure pattern options for competing refurbishers: blockchain vs online platform
The study considers competing refurbishers to produce heterogeneous levels of quality and disclose quality through two patterns: online retailer...
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BOD characteristics and their impact on the link between ESG disclosure and integrated reporting disclosure quality: a study of Egyptian non-financial firms
This study examines the impact of environmental, social, and governance (ESG) disclosure on integrated reporting disclosure quality (IRDQ) and the...
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The link between CSR performance and CSR disclosure quality: does board diversity matter?
Prior research suggests that board diversity, especially in terms of gender, potentially enhances its effectiveness. However, as a construct,...
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Does climate risk disclosure shape conservatism? The role of earnings quality in the Egyptian context
The objectives of this study are to (i) examine the relationship between accounting conservatism and climate-related risk disclosure (CRRD) in the...
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Tax Loss Carryforward Disclosure
This study examines firms’ voluntary disclosure of tax loss carryforward (TLCF) information. We measure the content and presentation of TLCF...
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The disclosure quality consequences of copying standard-setter guidance
We examine the disclosure quality consequences of copying FASB guidance when drafting initial narrative disclosures. Specifically, we study...
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Larger number of reviews or higher rating? The firm’s pricing and quality disclosure strategies on the online platform
Considering two common dimensions of online reviews, number of reviews and rating, this paper investigates the impacts of online reviews on the...
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Exploring the financial consequences of biodiversity disclosure: how does biodiversity disclosure affect firms' financial performance?
This study aims to contribute to the existing business strategy and the environment literature by exploring how biodiversity disclosure affects the...
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Firm performance and cost of equity capital: the moderating role of narrative risk disclosure quality in Egypt
This paper aims to examine the moderating effect of the narrative risk disclosure quality on the association between firm performance and the cost of...
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Political connection, ownership concentration, and corporate social responsibility disclosure quality (CSRD): empirical evidence from Jordan
One of the main goals of this study is to investigate whether politically connected firms have a different tendency toward disclosing CSR information...
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To delegate or not to delegate? On the quality of voluntary corporate financial disclosure
This study investigates the impact of delegation structure of the top management team upon the corporate voluntary disclosure on financial outcomes....
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Open disclosure using invention pledges: a case study of IBM
We study the nature and consequences of IBM’s invention pledge program, the largest of its kind in US history. Invention pledges involve the open...
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Corporate governance quality and non-financial KPI disclosure comparability: UK evidence
This study examines the quality of non-financial disclosure in Strategic Reports, focusing on non-financial key performance indicators (NFKPIs). A...
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Decoding ESG disclosure: unveiling the role of catering incentives
This paper introduces a catering hypothesis of ESG disclosure, where managers adjust their disclosure policies based on investor valuation of...
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The role of equity underwriters in sha** corporate disclosure
We find that the exogenous shock of the collapse of Lehman Brothers leads to significant increases in the disclosure of management earnings forecasts...
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Do(n’t) believe everything you hear about disclosure: Twitter and the voluntary disclosure effect
This study reveals a positive relationship between disclosure through Tweets and institutional ownership, especially after the maximum number of...
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Women Directors and Strategic Disclosure
The article focuses on the implications of women directors for strategic disclosure by exploring their influence on the quality of business plan in...
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