Purpose The present research conducts a thorough review of published literature relevant to earnings management (EM) practices in family firms (FFs), utilizing the Scopus database, intending to identify potential directions for future research. Design/methodology/approach Through a systematic...

Purpose The current study dealt with the ownership structure effect as a potential determinant of the environmental, social and governance (ESG) performance disclosure in the Jordanian context. Design/methodology/approach Using the content analysis technique, data were collected and analyzed...

Despite evidence on the social and economic importance of financial inclusion (FI), the relationship between FI and bank profitability remains unclear. In this research, we evaluated the association between financial inclusion and the performance of banks in Palestine using dynamic panel...

The paper aims to investigate the effect of financial leverage, profitability, liquidity ratios, cash holdings, and interest coverage ratios on the level of integrated reporting disclosure-as one of the reports that promotes sustainable development-of Jordanian industrial listed companies. The...

The primary goal of this study is to investigate the influence of sustainability disclosure (SD) practices on the relationship between audit committee chair characteristics and firms' performance. The current study used an experimental approach to data collection and analysis. The predicted...

Purpose- This study seeks to identify the main research development on board diversity and offers a quantitative synopsis of key themes and contributors, knowledge gaps, and provides directions for further work. Design/methodology/approach- Using a bibliometric analysis, we assess the patterns...

Purpose: The purpose of this research is to provide a systematic and comprehensive review to the existing literature on the determinants of firms reporting practices. Methodology: Following a systematic method, the sample literature of 135 studies was collected from Scopus database. These...

Despite the growing interest in exploring the cash holding aspects among scholars, systematic reviews and comprehensive evaluation in this area has been limited. Also, there is only a fragmented understanding about how the cash holdings concept is formed among researchers and experts. We fill...