Abstract Thomson Reuters Asset4 (Asset4) is a leading corporate social responsibility (CSR)
database often used by practitioners and researchers. This review offers a precise …

Corporate governance disclosures form a key part of a company's non-financial reporting.
Several studies consider the determinants of corporate governance reporting, including …

The study examined the influence of corporate board characteristics on environmental
disclosure quantity of listed firms in two leading emerging economies: South Africa and …

Purpose This paper aims to develop a conceptual framework informed by a literature review.
This framework aims to deepen and broaden the understanding of the relationship between …

The study investigates the influence of corporate governance on environmental disclosure of
non-financial firms listed in Nigeria Stock Exchange (NSE), anchoring on †œtrinity …

While responding to calls for research and regulatory concerns regarding the influence of
country level characteristics on the completeness and quality of financial statements, we …

Board gender diversity and firm risk: international evidence | Emerald Insight Books and
journals Case studies Expert Briefings Open Access Publish with us Advanced search Board …

Using a large sample of US firms from 2002 to 2020, we investigate the relationship
between corporate culture and the extent of carbon emissions. We provide evidence that the …

The present study empirically investigates the influence of country-level informal institutions
on corporate ESG disclosures. We use country-level culture as the measure of informal …

We first review the recent research published in the Journal of International Accounting
Research (JIAR) on the influence of international institutions on accounting practices. We …