This study examines the impact of financial disclosure timing on the sentiment of corporate reports within an emerging market context. Leveraging a comprehensive dataset covering quarterly reports from all firms listed on Borsa Istanbul between 2018 and 2023, we categorized firms into three...

The boards of directors serve as an important control unit in the effective management of sustainability reports. Various characteristics, such as the experience and skills of the board members, the presence of female members on the board, and the size of the board, can affect the company's...