Purpose Financial disclosure manipulation is unethical and unlawful because it leads to less
transparent reporting and harmful economic decisions based on misleading information …

Purpose This study investigates the influence of corporate culture on financial reporting
transparency within Iranian firms. Design/methodology/approach Leveraging a dataset of …

Purpose This study investigates the relationship between the Chief Executive Officer's (CEO)
overconfidence and financial reporting complexity in Iran, a context characterized by weak …

This study examines the impact of ESG practices and its three pillars on the stock price, and
the moderating role of CSR award, and having an ex-CEO as a chairman on the ESG-value …

Purpose This study aims to investigate the correlation between a CEO's business
background and the readability of financial statement footnotes in Indonesia …

Purpose This study examines the influence of corporate governance indicators (CGIs) on the
textual tone of nonfinancial firms in a developing economy. Design/methodology/approach …

Purpose This study examines how the strong emphasis placed on the purposes of
budgeting, referring to a comprehensive focus on budgeting, is related to top managers' …

Although business strategy aggressiveness plays a fundamental role in firm operations, it is
unclear whether and how it affects firm innovation. Drawing on the risk perspective, this …

This paper explores how managerial ability affects financial reporting readability and
examines the moderated role of product market competition in the relationship between …

يهدف هذا البحث إلى فحص كيفية تأثير القدرة الإدارية على قابلية التقارير المالية للقراءة وكذلك
إختبار الدور المُعدل للمنافسة في سوق المنتج على العلاقة بين القدرة الإدارية وقابلية التقارير …‎