Purpose: The aim of this study is to analyze the possible relationship between board characteristics and integrated reporting quality in an international setting. Design/methodology/approach: To test the study's hypotheses, the authors applied linear regressions with a panel data, and the...

Purpose: This paper targets to shed light on the relationship between board characteristics, good corporate governance and the integrated reporting quality (IRQ) and even if this relationship is moderated by the corporate social responsibility. Design/methodology/approach: Data from a sample of...

Purpose The purpose of this paper is to examine the moderating effect of International Financial Reporting Standards (IFRS) adoption on the relationship between accounting conservatism and the cost of equity in Canadian environmental, social, and corporate governance (ESG) firms....

Purpose: This paper aims to examine the effect of the corporate ethical approach on the cost of equity capital. This study is conducted on a large international sample on behalf of the world’s most engaged firms from an ethical point of view in 2015. Design/methodology/approach: The...

Purpose The present work aimed to identify the impact of accrual-based earnings management on the cost of equity (KE) through corporate social responsibility (CSR) as a moderating variable on European Environmental, Social, and Governance (ESG) companies. Design/methodology/approach The authors...

Purpose The purpose of this paper is to examine the effect of integrated reporting quality (IRQ) on the cost of equity and financial performance of Islamic banks (IBs) in the Middle East and North Africa (MENA) region. Design/methodology/approach This study examines 67 IBs in the MENA region...