Purpose This study, based on stakeholder theory, aims to analyse the factors that can affect
the level of visual disclosure in the context of integrated reporting (IR), which represents the …

The objective of this current research is to examine the influence of cyber forensic
accounting on the quality of integrated reporting. The current investigation employed a …

The paper aims to investigate the effect of financial leverage, profitability, liquidity ratios,
cash holdings, and interest coverage ratios on the level of integrated reporting disclosure …

This study examines the impact of environmental, social, and governance (ESG) disclosure
on integrated reporting disclosure quality (IRDQ) and the moderating role of board of …

Purpose Integrated reporting (IR) is a new trend in corporate reporting that has spread
rapidly in recent years for disclosing financial and non-financial information. This study aims …

Sustainability reporting (SR) has emerged as a critical mechanism for organizations and
nations to communicate their performance in terms of environmental, social, and …

Integrated reporting is a hot topic in the accounting field. It has been argued that integrated
reporting is being broadly prepared by organisations in both the developed and developing …

The present research investigates the profound effects of Corporate Social Responsibility
(CSR) initiatives in Bahrain during its transition from an economy heavily dependent on oil to …

The primary aim of this article is to assess the E-Government Development Index (EGDI) of
Arab Gulf countries, and it elucidates the key obstacles impeding the progress of the Gulf …

This research explores the theoretical foundations of Integrated Reporting (IR)-related
research and outlines potential avenues for both theoretical and empirical exploration …