Integrated reporting (IR) represents an innovative approach to business reporting especially
by Public Interest Entities (PIEs). In addition to financial capital, the integrated report …

In recent years, greater attention has been paid to sustainability issues. Companies have
received increasing pressure from stakeholders to adopt sustainable behavior and provide …

Purpose The relationships between integrated reporting quality (IRQ) and corporate
governance characteristics have been studied extensively, but the results are still …

Purpose This study aims to examine the impact of sustainable practices as proxied by the
environmental, social and governance (ESG) score on capital structure. It also investigates …

The current manuscript aimed to explain the impact of big data on the financial reporting
quality of the industrial sector in Jordan. To achieve the manuscript goals and validate …

For decades, research has debated whether a firm's corporate social responsibility (CSR)
activities increase its firm value. Whereas the cost-concerned school proposes a detrimental …

Purpose This paper aims to contribute to the existing capital structure and board structure
literature by examining the relationship among corporate governance, ownership structure …

Following the thriving literature on the impacts of ESG performance on corporate financing,
this paper investigates corporate ESG performance and debt-financing using a sample of …

Purpose The first purpose of this paper is to investigate whether corporate governance
mechanisms, in particular the characteristics of the board, audit committee and risk …

Purpose This paper targets to shed light on the relationship between board characteristics,
good corporate governance and the integrated reporting quality (IRQ) and even if this …