Purpose: The purpose of this paper is to examine the impact of corporate governance on risk and forward-looking disclosures in Qatar. Design/methodology/approach: The authors automatically measure levels of risk and forward-looking disclosures in the annual reports of Qatari firms for the...

Purpose: The purpose of this paper is to investigate earnings management by firms reporting a small profit or a small loss after the recent evidence that the discontinuity around zero earnings has disappeared. Design/methodology/approach: Using a large sample of US firms for the period...

Purpose: The purpose of this paper is to investigate the potential influence of corporate governance mechanisms on risk disclosure quality in Tunisia. Design/methodology/approach: The authors examine 152 annual reports of Tunisian non-financial-listed firms during 2008–2013, and use the...

Purpose: The purpose of this study is to investigate the influence of corporate governance mechanisms on Accounting and Auditing Organization for Islamic Financial Institution (AAOIFI) governance disclosure in Islamic Banks. Design/methodology/approach: To test the research hypotheses, the...

Purpose: Despite the growing literature on integrated reporting (IR) adoption and the emphasis on integrated thinking capitals, prior research works only focused on the financial and non-financial reporting rather than the cornerstones of IR. In order to fill this gap, the purpose of this paper...

Purpose: This study aims to investigate the extent and characteristics of corporate internet disclosure via companies’ websites as well via social media and networks sites in the four leading English-speaking stock markets, namely, Australia, Canada, the UK and the USA....

Purpose: This study aims to explore the corporate social responsibility disclosure (CSRD) practices of the Islamic banks in the Gulf Cooperation Council (GCC) countries during the period 2010-2014 and examines the determinants of CSRD and its effects on firm value. Design/methodology/approach:...