Despite the importance of corporate transformation toward Industry 4.0 (CTTI4. 0), almost no research exists on how companies communicate CTTI4. 0 information in their annual reports …
M Kılıç, C Kuzey - Managerial Auditing Journal, 2018 - emerald.com
Purpose This paper aims to examine the nature and extent of forward-looking disclosures in early examples of integrated reporting and to investigate the determinants of those …
Narrative reporting, both in relation to financial and non-financial information, is increasingly used and often mandated, with significant managerial discretion regarding content. As policy …
The impact of corporate governance on forward-looking CSR disclosure | Emerald Insight Books and journals Case studies Expert Briefings Open Access Publish with us Advanced search The …
Purpose This study is guided by the upper echelon theory and argues that the role of females on boards of directors may differ between cultures. In a culture where the …
The purpose of this study is to examine the practice of Corporate Social Responsibility (CSR) Disclosure in a Saudi Arabian context. This study has two particular objectives. First, it …
H Al Lawati, K Hussainey, R Sagitova - Review of Quantitative Finance …, 2021 - Springer
We examine the impact of audit committee (AC) characteristics (eg AC foreign members, AC female members, AC members with multiple directorships, AC members with share …
Purpose This paper aims to provide a novel approach to examine sustainability report narratives by considering key features of these narratives including, forward-looking content …
Purpose This paper aims to provide early evidence on corporate transformation towards Industry 4.0 (CTTI4) in the UK, particularly by examining the effect of corporate governance …