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IFRS adoption, corporate governance and timeliness of financial reports among Nigerian listed firms
Ologun, Olubunmi Veronica; Isenmila, Patience Amechi; … - In: Accounting and taxation review : A&TR 4 (2020) 2, pp. 33-56
Persistent link: https://www.econbiz.de/10012265307
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Corporate governance and financial reporting quality of German firms : three empirical studies
Riediger, Monika A. - 2018
Persistent link: https://www.econbiz.de/10011871927
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The role of family ownership in the relationship between board characteristics and corporate social environmental reporting : evidence from Malaysia
Fathyah Hashim; Zaini Embong; Phoey, Wang Boon - In: Asian journal of accounting & governance 16 (2021), pp. 37-51
Persistent link: https://www.econbiz.de/10012799476
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Corporate environmental disclosure and earnings management : the moderating role of corporate governance structures
Gerged, Ali Meftah; Albitar, Khaldoon; Al-Haddad, Lara - In: International journal of finance & economics : IJFE 28 (2023) 3, pp. 2789-2810
Persistent link: https://www.econbiz.de/10014327593
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Corporate reporting provides insight into companies' commitment to gender equality
Kirsch, Anja; Sondergeld, Virginia; Thompson, Philipp … - In: DIW weekly report : economy, politics, science : a … 13 (2023) 3/4, pp. 32-39
shows that the major publicly listed corporations in Germany implement the reporting requirements very differently …. Reporting about women and leadership positions increased overall between 2009 and 2020 in line with the requirements. However … with fulfilling the legal requirements. Companies’ reporting on women and leadership positions is thus an indicator and …
Persistent link: https://www.econbiz.de/10013532157
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The IFRS 8 segment reporting disclosure : evidence on the Czech listed companies
Kopecká, Nattarinee - In: European financial and accounting journal : EFAJ 11 (2016) 2, pp. 5-20
The IFRS 8, the operating segments was converged of the IAS 14 and SFAS 131(US GAAP). It was issued in November 2006 …
Persistent link: https://www.econbiz.de/10011526922
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Corporate Governance and Risk Disclosure : Evidence from Saudi Arabia
Al-Maghzom, Abdullah - 2016
findings offer several important implications by reporting to banks' stockholder, regulatory bodies and any other interested … group on the importance of corporate governance and demographic determinants, which can be used to augment risk reporting in …
Persistent link: https://www.econbiz.de/10013000746
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The Effect of Islamic Values on Voluntary Corporate Governance Disclosure : The Case of Saudi Listed Firms
AI-Bassam, Waleed - 2016
Purpose – The study examines the effect of Islamic values on the extent of voluntary corporate governance (CG) disclosure. In addition, we investigate the effect of traditional ownership structure and CG mechanisms on the extent of voluntary CG disclosure.Design/methodology/approach – We...
Persistent link: https://www.econbiz.de/10013002108
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Corporate Boards and Ownership Structure as Antecedents of Corporate Governance Disclosure in Saudi Arabian Publicly Listed Corporations
AI-Bassam, Waleed - 2015
We investigate whether and to what extent publicly listed corporations voluntarily comply with and disclose recommended good corporate governance (CG) practices, and distinctively examine whether the observed cross-sectional differences in such CG disclosures can be explained by ownership and...
Persistent link: https://www.econbiz.de/10013018982
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Investigating the effect of ESG disclosure on firm performance : the case of Saudi Arabian listed firms
Firmansyah, Egi Arvian; Umar, Umar Habibu; Saminu … - In: Cogent economics & finance 11 (2023) 2, pp. 1-21
This study investigates how environmental, social, and governance (ESG) disclosures influence the performance of listed Saudi Arabian companies. The study used unbalanced panel data obtained from the Bloomberg database (2010-2020). The results show that ESG has significantly reduced TOBINSQ but...
Persistent link: https://www.econbiz.de/10014500991