Corporate financial disclosure measurement in the empirical accounting literature: A review article

OAG Hassan, C Marston - The International Journal of Accounting, 2019 - World Scientific
This paper develops a framework for corporate financial disclosure measurement to identify
and evaluate common measures of financial disclosure employed in prior empirical …

Determinants of GRI-based sustainability reporting: evidence from an emerging economy

N Orazalin, M Mahmood - Journal of Accounting in Emerging …, 2020 - emerald.com
Purpose The purpose of this paper is to investigate the extent and determinants of
sustainability performance disclosures reported by publicly traded companies in Kazakhstan …

Chief Executive Officer attributes, board structures, gender diversity and firm performance among French CAC 40 listed firms

A Ahmadi, N Nakaa, A Bouri - Research in International Business and …, 2018 - Elsevier
Reflecting investor expectations, most prior corporate governance research attempt to find
the effect duality Role of Chief Executive Officer, board structures and firm financial …

Corporate governance, risk disclosure practices, and market liquidity: Comparative evidence from the UK and I taly

T Elshandidy, L Neri - Corporate Governance: An International …, 2015 - Wiley Online Library
Abstract Manuscript Type Empirical Research Question/Issue This paper examines the
influence of corporate governance on risk disclosure practices in the UK and I taly and also …

Economic, environmental, and social performance indicators of sustainability reporting: Evidence from the Russian oil and gas industry

N Orazalin, M Mahmood - Energy policy, 2018 - Elsevier
This study aims to explore the extent and nature of sustainability reporting practices of the
largest public oil and gas companies in Russia. It further investigates the impacts of possible …

Factors influencing corporate sustainability disclosure practices: empirical evidence from Indian National Stock Exchange

K Kumar, R Kumari, A Poonia, R Kumar - Journal of Financial …, 2021 - emerald.com
Factors influencing corporate sustainability disclosure practices: empirical evidence from Indian
National Stock Exchange | Emerald Insight Books and journals Case studies Expert Briefings …

[HTML][HTML] The extent of voluntary disclosure and its determinants in emerging markets: Evidence from Egypt

MI Elfeky - The Journal of Finance and Data Science, 2017 - Elsevier
The primary objective of this study is to test a theoretical framework relating eight major
corporate governance determinants with the extent of the voluntary disclosure provided by …

Determinants of CSR disclosure: An evidence from India

P Fahad, KB Nidheesh - Journal of Indian Business Research, 2020 - emerald.com
Purpose This paper aims to undertake an empirical investigation on firm characteristics
determining corporate social responsibility (CSR) disclosure and its subcategories such as …

Association between firm characteristics and corporate voluntary disclosure: Evidence from Turkish listed companies

A Uyar, M Kilic, N Bayyurt - Intangible capital, 2013 - upcommons.upc.edu
Purpose: This paper empirically investigates the factors that impact voluntary information
disclosure level of Turkish manufacturing companies listed in the Istanbul Stock Exchange …

Strategic role of corporate transparency: the case of Ukrainian agroholdings

T Gagalyuk - International Food and Agribusiness …, 2017 - wageningenacademic.com
The paper argues that transparency of large corporate farms operating in transition
economies is the factor that affects their competitive position as it helps to preserve access to …