This paper aims to investigate the role of accounting measurement and disclosure of social
capital in improving the quality of accounting information which covers reliability, relevance …

THEORIES OF CORPORATE DISCLOSURE: A LITERATURE REVIEW Page 1 Corporate
Governance and Sustainability Review / Volume 6, Issue 1, 2022 46 THEORIES OF …

Purpose Under a gradual long-term plan of the Saudi Stock Market (TADWUAL) from 2016,
Saudi Arabia decided to work with International Financial Reporting Standards (IFRS) board …

Agency conflicts between different types of investors are particularly severe in the presence
of high family and block-holder ownership. By focusing on a setting characterised by high …

This study examined the factors influencing green accounting and reporting practices
(GARPs) in Bangladesh's pharmaceutical and textile industries. Hence, it draws upon …

Purpose This study aims to examine the determinants and consequences of integrated
reporting (IR) disclosures of listed non-financial firms in an emerging economy …

Purpose Shariah Board (SB) is considered as a typical corporate governance mechanism
for the Islamic banking system. This board takes the responsibilities of assuring the …

This paper aims at examining the relationship between the board composition and corporate
social responsibility (CSR) of a sample of listed financial entities, discussing the reasons …

Este estudo analisa a evidenciação de provisões e contingências por companhias listadas
na BM&FBovespa, considerando como seus prováveis determinantes as variáveis tamanho …

The study aims to examine the effect of environmental, social, and governance (ESG)
disclosure and financial reporting quality on investment efficiency where the variables used …