The study examines the association between audit committee characteristics, namely audit
committee independence, audit committee financial expertise, audit committee gender …

Recently, there has been growing recognition of the significance of environmental, social,
and governance (ESG) factors in assessing a company's performance and worth. Previous …

Purpose The study investigates how firm-level governance (FL_G) affects the disclosure of
voluntary risk information. Likewise, it explores the influence of FL_G on the informativeness …

Purpose This study aims to examine the impact of corporate governance (CG) on anti-
corruption disclosure (A-CD), paying particular attention to the FTSE 100. Notably, it …

Purpose This paper aims to investigate the relationship between voluntary disclosure and
the cost of capital as a direct relationship and as an indirect relationship mediated by …

Purpose The purpose of this study is to examine whether voluntary disclosure (VD) and
corporate governance (CG) are substitutes or complements to each other in improving firms' …

Purpose This article investigated whether the executives' compensation and corporate
governance attributes are aligned with stakeholders' demands for higher corporate voluntary …

This article investigates the impact of mandatory IFRS adoption on transparency and
governance in Saudi Arabia's NOMU parallel market. The primary aims of this study are to …

Small and Medium-Scale Enterprises (SMEs) have been adopting corporate governance
and international strategies to improve performance. However, little is known about the …

Major international institutions like the World Bank, African Union, and International
Monetary Fund have made the development of robust governance systems a “sacred …