Unlocking the power of internal audit function (IAF) and corporate social responsibility (CSR): enhancing integrated reporting quality in Malaysian companies
Purpose This study aims to seek to answer concerns about the sufficiency of traditional
corporate reporting by examining the influence of the internal audit function's (IAF) qualities …
corporate reporting by examining the influence of the internal audit function's (IAF) qualities …
Effective or symbolic? The influence of board ESG committee on corporate ESG performance
H Huang, J Huang, J Jiang, E Lee, Y Zhao - Journal of Sustainable Finance …, 2024 - Elsevier
We examine whether and how environmental, social, and governance (ESG) committees in
the board of directors contribute to corporate ESG performance. Based on a sample of A …
the board of directors contribute to corporate ESG performance. Based on a sample of A …
Non-IFRS earnings information in financial highlights of annual reports
T Dinh, H Kang, C Zhao - Advances in accounting, 2024 - Elsevier
Based on a sample of the top 200 Australian firms, we find that companies rely on non-IFRS
earnings to supplement IFRS earnings in the highlights section of firms' annual reports. At …
earnings to supplement IFRS earnings in the highlights section of firms' annual reports. At …
[HTML][HTML] Local newspaper closures and non-GAAP reporting quality
This study examines the impact of local newspapers on the quality of firms' non-GAAP
reporting, a common form of voluntary disclosure. Local newspapers act as effective …
reporting, a common form of voluntary disclosure. Local newspapers act as effective …
Traversing Distances: Parent-Subsidiary Proximity and Corporate Disclosure Quality
X Liu, H Jin, Z Yang, B Gao - Available at SSRN 4832639 - papers.ssrn.com
This study investigates how the proximity between parent and subsidiary is associated with
the quality of corporate information disclosure. We further examine the mediating role of …
the quality of corporate information disclosure. We further examine the mediating role of …