This paper aims to contribute to the literature by examining whether audit committees'
attributes affect risk disclosure practiced by Jordanian listed companies. Selecting a sample …

Purpose This study aims at examining the level of risk of disclosure practices and the effect
of four board of directors' characteristics (board size, board meetings, CEO duality and board …

The objective of this study investigates the impact of corporate governance (CG) on agency
costs (AC) in Jordanian service companies. The analysis is conducted using the random …

In an era where organizations are increasingly recognizing the paramount importance of
addressing societal and environmental concerns, corporate social responsibility (CSR) has …

This study investigates the factors that may affect whether foreigners invest in a firm. A panel
data set of 2,413 firm-year observations of listed firms at the Amman Stock Exchange was …

Banks' shareholders are mainly concerned with maximizing their profits. As a result of
passing their monitoring tasks to another group (managers), the maximization goal could be …

Abstract The attainment of Sustainable Development Goals (SDGs) is a global imperative
necessitating heightened attention from both emerging scholars and policymakers …

Abstract Environmental, Social and Governance (ESG) disclosures are expected to play a
pivotal role in introducing firms as transparent and responsible players on behalf of their …

According to agency theory, voluntary disclosure can be used as a way to reduce agency
costs arising from agency problems. This voluntary disclosure is considered as a way to …

This study takes advantage of a natural experiment to detect the existence of earnings
management and identify some of the regulatory and institutional factors that might …