Purpose This paper aims to investigate the impact of board composition on environmental,
social and governance (ESG) reporting in the Gulf countries. Despite the vast literature on …

This paper compares today's corporate management in developing markets (BRICS
countries) vs. developed markets (the OECD countries). The influence of determining a new …

Purpose This study aims to empirically examine whether the political connection is related to
risk disclosure practices. The study also seeks to contribute to the existent risk disclosure …

Purpose Given the interest in better understanding the economic effects of political
connections, this paper aims to review empirical studies in the accounting and finance …

The aim of this study is to examine Corporate Governance (CG) practices in the Tourism
Small And Medium-Sized Enterprises (TSMEs) in Bahrain. In addition, the research sought …

Purpose Businesses nowadays face unprecedented pressures from stakeholder groups to
become more transparent by issuing comprehensive reports describing their environmental …

Purpose This study aims to examine the role of royal family members' board of directors, as
a specific aspect of corporate governance, on the firm's environmental, social and …

Purpose This study aims to examine the association between institutional investors'
ownership (IOW), politically connected firms (POCF) and audit report lag (AUDRL) …

Abstract Research Summary This paper examines how reward‐based crowdfunding
backers respond to risk disclosures. Combining theoretical frameworks from financial …

This paper empirically examines the impact of female directors on corporate ESG disclosure
scores based on upper echelons theory and women's ethics of care theory by conducting a …