Purpose This study aims to examine the mediating role of audit seasonality on the association between audit fees and audit quality in Nigerian deposit money banks. Design/methodology/approach The sample comprises 14 banks with annual financial statements between 2008 and 2020. The modified )...

Purpose This study aims to examine whether information asymmetry (IA) mediates the relationship between women directors and the cost of equity (COE). Specifically, this study posits that women directors tend to lower the COE through the channel of IA. Design/methodology/approach This study uses...

Purpose Corporate donation behavior sends two financial-related signals, i.e. sufficient cash flow and self-confidence in future earnings. This paper aims to investigate whether these financial-related signals released by corporate donation drive investors to make more optimistic forecasts about...

Purpose This study aims to examine the determinants and consequences of integrated reporting (IR) disclosures of listed non-financial firms in an emerging economy. Design/methodology/approach This study uses data from 39 listed non-financial firms that had adopted IR disclosure framework in Sri...

Purpose This paper aims to examine the relationship between the readability of annual reports and corporate performance in Chinese listed firms. Design/methodology/approach This research examined the annual report readability factors of Chinese listed companies by using a textual analysis method...

Purpose This study aims to investigate the moderating effect of external financing needs on the relationship between the disclosure level of integrated reporting (IR) and firm value using evidence from Egypt. Design/methodology/approach This study uses a panel regression analysis for a matched...

Purpose This study aims to offer empirical evidence on how integrated thinking affects the integrated reporting (IR) practice and how integrated thinking originates from board and management involvement, cross-functional integration and integral link between capitals and strategies....

Purpose The main purpose of this study is to examine the determinants of firms’ earnings management (EM) activities during natural disasters, specifically the 2011 floods in Thailand. The motivation for conducting this study is that although disasters stem from natural processes, such events...

Purpose This study aims to examine the moderating effect of media exposure and media legitimacy on the environmental audit committee (EAC) regarding environmental disclosure quality as measured by voluntary and timely disclosure. Design/methodology/approach This paper was based on a sample of 81...

Purpose Without a doubt, COVID-19 is a disruptive event that one may not consider before it becomes a global pandemic. This study aims to examine the firm’s risk preference, represented as board characteristics towards COVID-19 exposure in Indonesia. Design/methodology/approach This study uses...