Going beyond the mere gender diversity in the boardroom, this systematic review
comprehensively covers the research on board diversity of financial institutions. More …

Purpose This study aims to provide a comprehensive review of the existing literature on
corporate governance (CG) aspects of the Malaysian market. It offers insights into the …

Despite the importance of corporate transformation toward Industry 4.0 (CTTI4. 0), almost no
research exists on how companies communicate CTTI4. 0 information in their annual reports …

Despite the burgeoning interest in environmental, social and governance (ESG) ratings,
current results regarding ESG rating‐performance relationship are inconclusive. Since what …

This study seeks to examine whether internal corporate governance (CG) mechanisms affect
corporate environmental disclosure (CED) in emerging economies. Using a sample of 500 …

Purpose The purpose of this paper is to provide a systematic and comprehensive review of
the existing literature on the determinants of firms reporting practices. Design/methodology …

Although firms increasingly publish sustainability reports, assuring such reports is relatively
new. This study reviews the literature of sustainability assurance to evaluate the intellectual …

Despite the growing interest in exploring the cash holding aspects among scholars,
systematic reviews and comprehensive evaluation in this area has been limited. Also, there …

Although an increasing amount of empirical research has been linked to the impact of
management control and governance on corporate social responsibility (CSR) issues since …

Purpose Based on the essence of the legitimacy and agency theories, this study empirically
investigates the influence of corporate governance attributes and ownership structures on …