[HTML][HTML] A systematic literature review on risk disclosure research: State-of-the-art and future research agenda
This study presents a systematic review of the existing literature on corporate risk disclosure
(RD). The study reviews 104 studies published in 51 high-ranked journals over the period …
(RD). The study reviews 104 studies published in 51 high-ranked journals over the period …
Corporate governance of state-owned enterprises: a systematic analysis of empirical literature
Purpose The purpose of this paper is to deliver further insights into empirical research on
corporate governance of state-owned enterprises (SOEs) by systematizing existing …
corporate governance of state-owned enterprises (SOEs) by systematizing existing …
A novel measure of corporate carbon emission disclosure, the effect of capital expenditures and corporate governance
The UK's 2050 net-zero emission target is one of the most ambitious goals in the world.
Organisations should play a vital role by communicating a sufficient level of carbon emission …
Organisations should play a vital role by communicating a sufficient level of carbon emission …
Do corporate governance mechanisms and ESG disclosure drive CSR narrative tones?
This study explores the underlying drivers of the tone of corporate social responsibility
(CSR) narratives by considering four corporate governance mechanisms and examining …
(CSR) narratives by considering four corporate governance mechanisms and examining …
Towards a conceptual framework for non-financial reporting inclusive of pandemic and climate risk reporting
S Abhayawansa, C Adams - Meditari Accountancy Research, 2021 - emerald.com
Purpose This paper aims to evaluate non-financial reporting (NFR) frameworks insofar as
risk reporting is concerned. This is facilitated through analysis of the adequacy of climate …
risk reporting is concerned. This is facilitated through analysis of the adequacy of climate …
Integrated reporting quality and BoD characteristics: an empirical analysis
L Songini, A Pistoni, P Tettamanzi, F Fratini… - Journal of Management …, 2021 - Springer
The amount of literature on IR has grown over the last few years, but while particular
attention has been paid to the variables that can play a role in IR adoption, IR quality and its …
attention has been paid to the variables that can play a role in IR adoption, IR quality and its …
Covid-19 and performance disclosure: does governance matter?
Purpose This paper aims to investigate whether Covid-19 related information is associated
with a higher level of performance disclosure in the annual reports. Furthermore, it examines …
with a higher level of performance disclosure in the annual reports. Furthermore, it examines …
The potential of integrated reporting to enhance sustainability reporting in the public sector
M Montecalvo, F Farneti… - Public Money & …, 2018 - Taylor & Francis
This paper examines the influence of integrated reporting (IR) on the sustainability reporting
practices of a state-owned enterprise through a content analysis of their reports and …
practices of a state-owned enterprise through a content analysis of their reports and …
Disclosure quality vis-à-vis disclosure quantity: does audit committee matter in Omani financial institutions?
H Al Lawati, K Hussainey, R Sagitova - Review of Quantitative Finance …, 2021 - Springer
We examine the impact of audit committee (AC) characteristics (eg AC foreign members, AC
female members, AC members with multiple directorships, AC members with share …
female members, AC members with multiple directorships, AC members with share …
Creating sustainability reports that matter: an investigation of factors behind the narratives
Purpose This paper aims to provide a novel approach to examine sustainability report
narratives by considering key features of these narratives including, forward-looking content …
narratives by considering key features of these narratives including, forward-looking content …