disclosure with respect to enhancing the impact of creative accounting determinants and financial reporting quality in the … financial sector for its implications on the quality of financial reporting. Although several procedures have been developed by … researchers and practitioners to determine any manipulation in financial reporting, the practice of creative accounting is still …

Integrated reporting (IR) aims to enhance the information environment for providers of financial capital by connecting … financial and non-financial disclosures. This paper investigates whether the disclosure quantity, quality, and connectivity of …