The readability of 10-K reports, in terms of linguistic complexity, determines the usefulness of information disclosure for stakeholders, particularly individual investors. Since investors largely depend on the financial communication in 10-K reports, firms have an ethical and legal...

In this study, we have explored various patterns of CSR disclosure amongst the listed French companies. We have made use of communicative approach, which combines stakeholder theory with the Habermas’ discourse ethics in order to offer better understanding of the dynamics of CSR disclosure....

Purpose: The purpose of this paper is to examine the impact of corporate governance, with particular reference to the role of independent directors on boards and audit committees and media coverage on corporate transparency and disclosure. In addition, the paper also investigates the role of the...