Board members and the chairman of the board must provide shareholders and other
stakeholders with annual reports that include the chairman's statement. The statement …

Investors in equity crowdfunding need both sufficient information disclosure and regulations
to reduce their risk of investment in projects that are funded by equity crowdfunding …

Nowadays, the information obtainable from the markets are potentially limitless. Economic
theory has always supported the possible advantage obtainable from having more …

Sustainability and corporate social responsibility (CSR) strategies of companies delineate
the health and the welfare of the communities across the globe. The two major goals of this …

This study provides new evidence on the influential role of external auditors in enhancing
the informativeness of form 10-K annual reports to shareholders. Specifically, we find that …

The aim of this study is to determine the impact of periodic disclosure of financial statements
of commercial banks of Jordan listed in Amman Stock Exchange (ASE) on the level of …

The nexus between corporate disclosure and credit market development as well as whether
the nexus is sensitive to the income classification of countries is not well delineated in the …

Purpose The purpose of this study is to evaluate whether the amendments to International
Accounting Standard (IAS) 39 and the introduction of International Financial Reporting …

We propose that narratives in financial disclosures are used to complement, expand upon,
and provide context to numerical disclosures. We define narrativization as the proportion of …

This chapter analyses the potential impact of Artificial Intelligence on the opportunities to
measure ESG, and the climate in which regulations of ESG disclosures are being set. To …