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Integrated reporting disclosure in Malaysia : regulations and practice

Qaderi, Sumaia Ayesh; Sitraselvi Chandren; Zaimah Abdullah - In: Journal of financial reporting & accounting : JFRA 21 (2023) 3, pp. 607-632

Persistent link: https://www.econbiz.de/10014304975

Ownership structure and environmental, social and governance performance disclosure : the moderating role of the board independence

Al Amosh, Hamzeh; Saleh F. A. Khatib - In: Journal of business and socio-economic development 2 (2022) 1, pp. 49-66

Purpose The current study dealt with the ownership structure effect as a potential determinant of the environmental, social and governance (ESG) performance disclosure in the Jordanian context. Design/methodology/approach Using the content analysis technique, data were collected and analyzed...

Persistent link: https://www.econbiz.de/10014309193

The impact of the EU Directive on non-financial information : novel features of the Italian case

Lombardi, Rosa; Cosentino, Antonietta; Sura, Alessandro; … - In: Meditari accountancy research 30 (2022) 6, pp. 1419-1448

Persistent link: https://www.econbiz.de/10013537626

Mandatory corporate social responsibility disclosure and firm innovation : evidence from a quasi-natural experiment

Zhang, Huilin - In: Finance research letters 47 (2022) 2, pp. 1-10

Persistent link: https://www.econbiz.de/10013553546

Impact of environmental disclosure on firm performance : the mediating role of green innovatio

Malik, Fizzah; Wang, Fangjun; Li, Jiyuan; Naseem, … - In: Revista de Contabilidad 26 (2023) 1, pp. 14-26

Persistent link: https://www.econbiz.de/10013498893

Were we prepared to face a pandemic? : exploring companies' CSR disclosure on social media before COVID-19 outbreak

Iazzi, Antonio; Ligorio, Lorenzo; Iaia, Lea - In: Management decision 60 (2022) 10, pp. 2849-2874

Persistent link: https://www.econbiz.de/10013389397

The impact of stakeholder management on restatement disclosure transparency

Hogan, Brian; Reid, Colin - In: Review of accounting & finance 21 (2022) 3, pp. 174-203

Persistent link: https://www.econbiz.de/10013368268

Reporting to Shareholder or Responsible to Stakeholder : Multifaceted Effects of Mandatory Disclosure

Cheng, Ruiyang; Cumming, Douglas J.; Tong, Li; Zhou, Sili - 2022

This study examines the impact of information environment in capital markets on a firm’s stakeholder paradigm. We … integrate research on time horizons with stakeholder theory to unravel both the choice between shareholder diagram and … stakeholder diagram, and the choice between generic and strategic stakeholder focus. We argue that, a shareholder …

Persistent link: https://www.econbiz.de/10013294715

Do corporate attributes drive integrated reporting amongst listed companies in Nigeria?

Adelowotan, Michael Olajide; Udofia, Ini Etete - In: Journal of economic and financial sciences : JEF 14 (2021) 1, pp. 1-8

Persistent link: https://www.econbiz.de/10013363182

Integrated reporting : a cross-cutting theoretical view on its use and value

Lugt, Cornelis Theunis van der; Mans-Kemp, Nadia - In: Journal of economic and financial sciences : JEF 15 (2022) 1, pp. 1-11

Persistent link: https://www.econbiz.de/10013363384