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Do CSR performance and reporting facilitate access to debt financing in emerging markets? : the role of asset structure and firm performance
Uyar, Ali; Gerged, Ali Meftah; Kuzey, Cemil; Karaman, … - In: Review of accounting & finance 23 (2024) 2, pp. 157-185
Persistent link: https://www.econbiz.de/10014512225
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The Effects of Audit Committee Characteristics on Intellectual Capital Disclosures
Li, Jing - 2018
This paper, using data from 100 UK listed firms, investigates the relationship between audit committee characteristics and intellectual capital (IC) disclosure. We find that IC disclosure is positively associated with audit committee characteristics of size and frequency of meetings, and...
Persistent link: https://www.econbiz.de/10012921754
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The effect of audit committee characteristics on intellectual capital disclosure
Li, Jing; Mangena, Musa; Pike, Richard - In: The British accounting review : the journal of the … 44 (2012) 2, pp. 98-110
Persistent link: https://www.econbiz.de/10009554793
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Disentangling the effects of corporate disclosure on the cost of equity capital : a study of the role of intellectual capital disclosure
Mangena, Musa; Li, Jing; Tauringana, Venancio - In: Journal of accounting, auditing & finance 31 (2016) 1, pp. 3-27
Persistent link: https://www.econbiz.de/10011429505
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Agency and institutional-related factors and the heterogeneity of sustainability and integrated report information disclosures in Kenya
Injeni, Geoffrey; Mangena, Musa; Mathuva, David Mutua; … - In: Journal of financial reporting & accounting : JFRA 20 (2022) 5, pp. 809-840
Persistent link: https://www.econbiz.de/10014304025