Abogazia, Abdellatif Hussein; Hashim, Hafiza Aishah; … - In: Journal of Financial Reporting and Accounting 22 (2022) 5, pp. 1380-1409
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...