Research Question/Issue: We examine the association between institutional ownership and climate change disclosure quality from 2006 to 2018 across 34 countries. Research Findings/Insights: We find that firms with a higher level of foreign institutional ownership demonstrate better quality...

Purpose – This study examines the association between Chief Executive Officer (CEO) power and the level of corporate social responsibility (CSR) disclosure, as well as the moderating role of stakeholder influence on this association.Design/methodology/approach – Using a sample of 986...

We examine the association between financial inclusion disclosure and firm performance in Bangladeshi banks from 2009 to 2014 in response to a regulatory directive on the engagement of banking firms in financial inclusion activities. We find a positive association between financial inclusion...

We examine the extent of firm-level disclosures of climate-related financial information in response to recommendations of the Task Force on Climate-related Financial Disclosures (TCFD). Specifically, we examine the level of climate-related financial disclosures after the release of the TCFD...

This study examines the association between managerial ability and the extent of firm-level climate change disclosures, and the moderating role of corporate governance in this association. Results based on a sample of 2,298 firm-year observations from the United States (US) from 2005–2019...