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disclosure framework. The main contribution of this paper relates to its methodology, comprising both quantitative and …
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specific disclosure requirements are needed in countries where the national culture does not favor open discussions of the …
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There has been no recent examination of a disclosure of intangible assets under IFRS of entities listed on PSE. Hence … of the disclosure quality within the sample. Furthermore, our findings exposed a better level of disclosure for … manufacturing companies relative to service companies, implicating a close linkage of disclosure compliance and the associated …
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Comparatively less research has examined the effect of corporate governance (CG) elements on environmental sustainability reporting performance (ESRP) in South Asian (SA) countries. Further, no study in literature documents a cross-country examination of CG and ESRP in this region. The study...
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