focus on two of accounting's key functions within organizations and markets, financial reporting and governance. In this …

This paper seeks to explore the trend in sustainability reporting practice in an emerging market. The study involves … critical assessment of the current level of sustainability reporting disclosures. To achieve this, content analysis was used on … identifies the extent to which sustainability reporting has been in line with global best practices in disclosing the three …

increases, firms have higher financial reporting quality. Theory also predicts that the impact of blockholders' exit threat on … financial reporting quality should increase as the manager's wealth is tied more closely to the stock price, and this is what we … find. Our study contributes to the research on the impact of shareholders on financial reporting quality and to an emerging …