Using legitimacy and institutional theories, this study investigates whether lending
institutions reward firms in 15 EU countries for their environmental, social and governance …

Purpose This study draws on agency, theory to evaluate the relationship between chief
executive officer (CEO) duality and earnings quality, proxied by discretionary accruals …

Purpose Existing research has concluded that accounting quality is influenced not only by
the quality of accounting standards, but also by enforcement systems. Therefore …

Purpose Although proponents of integrated reporting (IR) advocate that this emerging
practice has the potential to transform corporate reporting, the eventuation of this …

The effectiveness of the company's financial reporting system depends on the audit's quality.
In this context, the current study examines the role of accounting and financial expertise …

Purpose The purpose of this paper is to examine whether audit quality influence real
earnings management activities using a sample of UK listed firms that have strong …

This study identifies if sustainable development practices measured through ESG
information disclosure are related to stakeholder confidence, leading to a lower cost of debt …

Utang merupakan instrumen pembiayaan yang penting bagi perusahaan. Namun, kreditur
mengharapkan imbalan atas utang yang diberikan ke perusahaan yaitu biaya utang …

This study investigates the impact of accruals quality (AQ) on the cost of debt. Using a
sample of Vietnamese listed companies during the period 2012–2017, we show that AQ has …

Purpose There has been an ongoing call from various groups of stakeholders for social and
environmental practices to be integrated into companies' operations. A number of …