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Board monitoring and internal control system disclosure in different regulatory environments
Michelon, Giovanna; Bozzolan, Saverio; Beretta, Sergio - In: Journal of applied accounting research 16 (2015) 1, pp. 138-164
Persistent link: https://www.econbiz.de/10011344186
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A third dimension to understanding voluntary disclosures
Prince, John Ben; Dwivedi, Neeraj - In: Journal of business strategy 34 (2013) 4, pp. 48-54
Persistent link: https://www.econbiz.de/10009790124
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How could board diversity influence corporate disclosure?
Shehata, Nermeen F. - In: Corporate board : role, duties & composition; … 9 (2013) 3, pp. 42-49
Persistent link: https://www.econbiz.de/10011384276
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The determinants of IPO firm prospectus length in Africa
Hearn, Bruce - In: Review of development finance 3 (2013) 2, pp. 84-98
Persistent link: https://www.econbiz.de/10010207705
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Audit quality, board gender and financial risk disclosure
Zango, Adamu Garba; Hasnah Kamardin; Rokiah Ishak - In: International journal of economics and financial issues … 6 (2016) 4, pp. 55-61
Persistent link: https://www.econbiz.de/10011781983
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Beyond corporate governance reporting : the usefulness of information on board member profiles
Rossignoli, Francesca; Lionzo, Andrea; Buchetti, Bruno - In: Journal of management & governance 25 (2021) 1, pp. 27-60
Persistent link: https://www.econbiz.de/10012488530
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Dose board characteristics influence integrated reporting quality? : empirical evidence from an emerging market
Fayad, Abdallah A. S.; Ariffin, Arifatul Husna Mohd; … - In: Cogent economics & finance 10 (2022) 1, pp. 1-23
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...
Persistent link: https://www.econbiz.de/10014500348
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How gender diversity in boards affects disclosure? : a literature review
Centinaio, Alessandra - In: Corporate social responsibility and environmental management 31 (2024) 3, pp. 2352-2382
Persistent link: https://www.econbiz.de/10014531362
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Corporate governance antecedents and value relevance of environmental, social, and governance disclosures : insights from Indian listed firms
Naik, Sankalp Purushottam; Baral, Riyanka; … - In: International journal of corporate governance : IJCG 14 (2024) 2, pp. 169-188
Persistent link: https://www.econbiz.de/10015062825
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Sustainability skills disclosure for boards : an essential prerequisite for assessing sustainability competence
Demirtaş, Gül; Strenger, Christian; Tröger, Tobias - 2024
for the disclosure of sustainability skills. We observe that German companies follow a more uniform approach to reporting … has resulted in significant variations in how companies define this essential disclosure item, thereby reducing the … comparability of the reported data. We recommend that policymakers specify skills disclosure rules for directors and director …
Persistent link: https://www.econbiz.de/10015057528