Sustainability reporting scholarly research: a bibliometric review and a future research agenda

KB Benameur, MM Mostafa, A Hassanein… - Management Review …, 2024 - Springer
Despite the substantial increase in sustainability reporting scholarly research, the
comprehensive evaluation of scientific production in this area is scarce. This study combines …

Bibliometric network analysis of thirty years of islamic banking and finance scholarly research

A Hassanein, MM Mostafa - Quality & Quantity, 2023 - Springer
This study utilizes bibliometric analyses to map and visualize the development, conceptual
structure, and thematic evolution of the Islamic Banking and Finance (IB&F) scholarly …

The use of readability metrics in legal text: A systematic literature review

Y Han, A Ceross, JHM Bergmann - arXiv preprint arXiv:2411.09497, 2024 - arxiv.org
Understanding the text in legal documents can be challenging due to their complex structure
and the inclusion of domain-specific jargon. Laws and regulations are often crafted in such a …

Conciseness, financial disclosure, and market reaction: A textual analysis of annual reports in listed Chinese companies

F Alduais, N Ali Almasria, A Samara… - International Journal of …, 2022 - mdpi.com
The purpose of this study was to examine the relationship between the conciseness and
complexity of financial disclosures and market reactions, using the annual reports of …

Can CSR constrain accruals and real earnings management during the COVID-19 pandemic? An international analysis

HWT El-Feel, DM Mohamed, HM Amin… - Journal of Financial …, 2024 - emerald.com
Purpose This paper aims to provide insights into the complicated relationship between
earnings management (EM) and corporate social responsibility (CSR) during the financial …

The fog index in accounting research: contributions and challenges

E Efretuei, K Hussainey - Journal of Applied Accounting Research, 2023 - emerald.com
Purpose The objective of this paper is to review the use of the fog index in accounting
research. Design/methodology/approach This paper uses a systematic literature review …

How big data features drive financial accounting and firm sustainability in the energy industry

MEAY Azzam, MSH Alsayed, A Alsultan… - Journal of Financial …, 2024 - emerald.com
Purpose This study aims to scrutinize the relationship between the perception of big data
(BD) features and the primary outcomes of financial accounting. Likewise, it explores …

Does IFRS convergence affect the readability of annual reports by Indian listed companies?

R Saravanan, F Mohammad, P Kumar - Journal of Applied Accounting …, 2023 - emerald.com
Purpose The purpose of this study is to investigate the influence of IFRS convergence on
annual report readability in an emerging market context, with an emphasis on the contents of …

Financial statements readability and stock price crash risk: the mediating roles of information asymmetry and stock liquidity

B Saleeb Agaiby Bakhiet - Journal of Financial Reporting and …, 2024 - emerald.com
Purpose This study aims to delve into the mechanisms through which financial statements
readability (FSR) may impact the probability of stock price crashes. It specifically examines …

Corporate COVID-19 disclosure and stock price volatility: evidence from Egypt

MAA Saleh, D Wu - Journal of Financial Reporting and Accounting, 2024 - emerald.com
Purpose This paper aims to examine the relationship between corporate COVID-19
disclosure (COVID_DISC) and stock price volatility (SPV) in Egypt. Design/methodology …