A systematic literature review on the determinants of sustainability reporting systems

M Benvenuto, C Aufiero, C Viola - Heliyon, 2023 - cell.com
In the last decade, the use of sustainability reporting as a tool for communicating and
reporting on the performance of sustainability objectives by companies has led to a growing …

Corporate governance practices and firm performance: Evidence from top 100 public listed companies in Malaysia

SM Zabri, K Ahmad, KK Wah - Procedia Economics and Finance, 2016 - Elsevier
Corporate governance practices have been a concerned issue by many Asian countries
after the Asian Financial Crisis in 1997 including Malaysia. Due to the crisis, Malaysian …

Board diversity and CSR reporting: an Australian study

K Rao, C Tilt - Meditari Accountancy Research, 2016 - emerald.com
Board diversity and CSR reporting: an Australian study | Emerald Insight Books and journals
Case studies Expert Briefings Open Access Publish with us Advanced search Board diversity …

The influence of governance structure and strategic corporate social responsibility toward sustainability reporting quality

A Amran, SP Lee, SS Devi - Business Strategy and the …, 2014 - Wiley Online Library
Increased business complexities coupled with enhanced global transformation have
propelled corporations to behave as responsible citizens to drive the sustainability agenda …

CEO characteristics and earnings management: empirical evidence from France

D Bouaziz, B Salhi, A Jarboui - Journal of Financial Reporting and …, 2020 - emerald.com
Purpose The purpose of this paper is to investigate the impact of chief executive officer
(CEO) characteristics on the earnings management examined by the discretionary accruals …

Corporate governance and environmental reporting: an Australian study

K Kathy Rao, CA Tilt, LH Lester - Corporate Governance: The …, 2012 - emerald.com
Purpose–The purpose of this paper is to investigate the relationship between environmental
reporting and corporate governance attributes of companies in Australia …

Determinants of narrative risk disclosures in UK interim reports

H Elzahar, K Hussainey - The Journal of Risk Finance, 2012 - emerald.com
Purpose–The purpose of this paper is to contribute to the existing disclosure literature by
examining the determinants of narrative risk information in the interim reports for a sample of …

Is corporate governance relevant to the quality of corporate social responsibility disclosure in large European companies?

C Adel, MM Hussain, EKA Mohamed… - International Journal of …, 2019 - emerald.com
Purpose This paper aims to report on the quality of corporate social responsibility (CSR)
disclosure in S&P Europe 350 companies. The paper also examines the impact of corporate …

The extent of corporate governance disclosure and its determinants in a developing market: The case of Egypt

K Samaha, K Dahawy, K Hussainey, P Stapleton - Advances in Accounting, 2012 - Elsevier
This paper assesses the extent of corporate governance voluntary disclosure and the impact
of a comprehensive set of corporate governance (CG) attributes (board composition, board …

Corporate boards, ownership structures and corporate disclosures: Evidence from a developing country

A Alnabsha, HA Abdou, CG Ntim… - Journal of Applied …, 2018 - emerald.com
Purpose The purpose of this paper is to investigate the effect of corporate board attributes,
ownership structure and firm-level characteristics on both corporate mandatory and …