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Impact of XBRL on voluntary adopters' financial reporting quality and cost of equity capital

Hsieh, Tienshih; Bedard, Jean C. - In: Journal of emerging technologies in Accounting 15 (2018) 2, pp. 45-65

Persistent link: https://www.econbiz.de/10014308027

Does innovation in environmental, social, and governance disclosures pay off in China? : an integrated reporting perspective

Sun, Yanqi; Xu, Cheng; Ding, Rui; Cao, Yuanyuan - In: Borsa Istanbul Review 23 (2023) 3, pp. 600-613

This paper explores whether Chinese capital providers can benefit from the integrated reporting (IR) approach. Using a sample of 7168 observations selected from 1169 firms listed in China between 2006 and 2019, we examine the relation between the integration level of ESG disclosures and firm...

Persistent link: https://www.econbiz.de/10014308774

Corporate governance perspective on environmental reporting : literature review and future research agenda

Aluchna, Maria; Roszkowska-Menkes, Maria; Khan, Sana Akbar - In: Corporate social responsibility and environmental management 31 (2024) 3, pp. 1550-1577

Persistent link: https://www.econbiz.de/10014531033

Board characteristics and integrated reporting in an emerging market : evidence from India

Makri, Manimore; Makan, Leo Themjung; Kabra, Kailash Chandra - In: Asian journal of accounting research 9 (2023) 1, pp. 2-12

Persistent link: https://www.econbiz.de/10014531252

Busy CEOs and financial reporting quality : evidence from Indonesia

Harymawan, Iman; Nasih, Mohammad; Rahayu, Nadia Klarita; … - In: Asian review of accounting 30 (2022) 3, pp. 314-337

Persistent link: https://www.econbiz.de/10013393650

Internal audit functions, financial reporting quality and moderating effect of senior management support

Madawaki, Abdulkadir; Aidi Ahmi; Halimah Nasibah Ahmad - In: Meditari accountancy research 30 (2022) 2, pp. 342-372

Persistent link: https://www.econbiz.de/10013326649

Board characteristics and the choice between sustainability and integrated reporting : a European analysis

Girella, Laura; Zambon, Stefano; Rossi, Paola - In: Meditari accountancy research 30 (2022) 3, pp. 562-596

Persistent link: https://www.econbiz.de/10013326709

Corporate governance and employee confidence in the Ghanaian banking sector : mediating role of corporate reporting disclosures

Donnir, Sharon; Tornyeva, Kingsley; Ayamga, Timothy; … - In: Cogent business & management 10 (2023) 2, pp. 1-20

The study explored the relationship between corporate governance and the confidence of bank employees in the Ghanaian banking sector and further investigate the mediating role of corporate reporting disclosures. The data for the study was gathered through the administration of questionnaires to...

Persistent link: https://www.econbiz.de/10014503268

The role of corporate posture as moderation of relationships among the antecedents of sustainability reporting disclosure in Indonesia

Farisyi, Sofwan - In: Cogent business & management 10 (2023) 2, pp. 1-16

The purpose of this study is to compare companies that do not and carry out social and environmental responsibility on the vision and mission of the company (Corporate Posture) on the determinants of Sustainability Reporting Disclosure. This study is a quantitative study, using secondary data...

Persistent link: https://www.econbiz.de/10014503325

Circular economy disclosure and integrated reporting : the role of corporate governance mechanisms

Esposito, Benedetta; Raimo, Nicola; Malandrino, Ornella; … - In: Business strategy and the environment 32 (2023) 8, pp. 5403-5419

Persistent link: https://www.econbiz.de/10014466611