Over the last decade, Jordanian Authorities and Government adopted several far‐reaching
measures aimed at improving its investment environment. These measures included the …

This study examines the relationships among corporate characteristics, the governance
structure of the firm, and its disclosure policy. Empirical evidence supporting this …

The complexity of the business world has led to growing demands being made of
companies regarding the information provided on their financial performance, corporate …

Purpose The purpose of this paper is to find empirical evidence of ownership structure and
corporate governance (CG) effect on sustainability reporting in Indonesian listed banks. The …

The swift development of integrated reporting as a genre within corporate reporting and the
rapid spread of organizations adopting the International Integrated Reporting Council's …

Integrated reporting (IR) is used to demonstrate a firm's capacity to create value in the short,
medium, and long term. It can better represent existing relationships between the company …

This paper investigates the influences of stakeholders' power and corporate characteristics
on social and environmental disclosure practices of socially responsible Chinese listed firms …

This study focuses on common-law Malaysia, which is classified as an advanced emerging
market. It assesses the association between environmental disclosure and environmental …

Evidence from research conducted on corporate accounting indicates that the interaction of
environmental factors in fluences disclosure practices. The purpose of this study is to …

Our aim is to increase understanding of the potential effects of culture and corporate
governance on social disclosures. The ethnic background of directors and shareholders is …