The objective of this exploration is to show the relationships between corporate governance
tools (board size, board independence, CEO status, Board Education, and Established …

This article investigates the impact of mandatory IFRS adoption on transparency and
governance in Saudi Arabia's NOMU parallel market. The primary aims of this study are to …

Purpose The purpose of this study is to examine whether voluntary disclosure (VD) and
corporate governance (CG) are substitutes or complements to each other in improving firms' …

Since information is the foundation for decision-making by its users, it and the quality
associated with it must be given particular importance in order to reduce uncertainties about …

Purpose The research aims to provide a longitudinal case study to understand how digital
transformation can be embedded in municipal reporting frameworks. The central role of such …

This review study investigates the critical antecedents of corporate governance affecting
firms' investment efficiency. It proposes a comprehensive framework encompassing …

Purpose The purpose of the article is to examine the effect of life cycle stages on capital
expenditures, using Borsa Istanbul-listed companies. Design/methodology/approach The …

The study aims to examine the effect of environmental, social, and governance (ESG)
disclosure and financial reporting quality on investment efficiency where the variables used …

Purpose This study aims to explain why some countries have quickly embraced IFRS
standards while others have partially adopted IFRS and others have been resisting using a …

Penelitian ini bertujuan untuk membuktikan bahwa kualitas laporan keuangan, debt
maturity, serta kinerja profitabilitas dapat mempengaruhi efisiensi investasi. Laporan …