Integrated reporting is becoming increasingly popular. The focus of this study was to assess
the overall integrated reporting quality of global companies and find determinants of high …

This study aims to empirically examine the relationship between the extent of voluntary
disclosure level and profitability of Yemeni Islamic banks. This article adopted a self …

The purpose of this study was to analyze the effect of company's characteristic which are
profitability (ROA), leverage (DER), liquidity (CR), company size (SIZE), and corporate …

The research aims to analyze the level of information technology (IT) governance disclosure
in the annual report of financial companies and influencing factors in the exposure of IT …

The relationship between voluntary disclosure, cost of capital and performance of the Indian
banks has been examined in this study. The sample of 32 Indian commercial banks has …

Profitability as the most important factor in decision-making, has always been considered by
stakeholders in the company's profitability. Also can be a basis for evaluating the …

The purpose of this paper is to examine the extent and determinants of voluntary disclosure
practices of the Indian private sector banks for the year ending 2014-2015 and 2017-2018 …

The study aims to explore the moderating effect of audit quality on the association between
voluntary disclosure and profitability. The study sample consists of (34) industrial companies …

Capital markets have become increasingly important in driving a country's economy. The
capital markets could perform their role effectively if there is available information for …

The banking sector is featured and prioritized as among the six key drivers of economic
growth in Kenya's Vision 2030 (Kisembe & Muturi, 2018) as it plays a central role in …