We apply meta-analysis to a sample of 64 empirical studies to identify potential moderators
to the relationship between board, audit committee characteristics and voluntary disclosure …

Purpose The purpose of this paper is to provide a multidimensional model for assessing the
quality of corporate environmental reporting (CER) incorporating both preparer-and user …

Assessing the quality of information disclosed by companies is a complex task. Accounting
studies usually rely on analysing the content of corporate reports using measures to obtain a …

En el actual entorno empresarial, la información corporativa sobre riesgos desempeña un
papel esencial en el proceso de toma de decisiones y en una adecuada valoración de las …

This study examines the relationship between environmental, social, and governance (ESG)
and environmental sustainability performance (ESP), focusing on the moderating role of …

Purpose The purpose of this paper is to investigate the effect of firm characteristics on
forward-looking disclosure (forward-looking information (FLI)) within the context of integrated …

Corporate Governance failures of large corporations such as Lehman Brothers have evoked
a plethora of calls for changes in Corporate Governance Principles. Despite the fact that …

Purpose This paper aims to examine the factors influencing the level of disclosures of
sustainability (SR) and integrated report (IR) information in a developing country context …

Policy documents are commonly identified as key outcomes that guide initiatives directed by
senior university leaders towards sustainability through plans and policies. Many studies …

This paper considers the anti-corruption disclosure reporting of the large UK-quoted
extractive companies from 2003 to 2019. This period includes the introduction of the 2010 …