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Although scholars and practitioners are recently showing a growing interest in integrated reporting, investigating the … variables affecting the integrated reporting quality in Malaysia has not been examined and is still unexplored. This paper aims … to fill this gap, by exploring the influence of board of directors' characteristics on integrated reporting quality in …
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Should principals explain and justify their evaluations? Suppose the principal's evaluation is private information, but she can provide justification by sending a costly cheap-talk message. If she does not provide justification, her message space is restricted, but the message is costless. I...
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