The moderating role of board gender diversity on the association between audit committee attributes and integrated reporting quality

MS El-Deeb, L Mohamed - Future Business Journal, 2024 - Springer
Purpose The main objective of the research is to examine the influence of audit committee
attributes on the integrated reporting quality (IRQ) and to investigate whether this …

[HTML][HTML] Unveiling the link between female directors' attributes, ownership concentration, and integrated reporting strategy in Malaysia

SA Qaderi, BA Ghaleb, A Qasem, WN Wan-Hussin - Borsa Istanbul Review, 2024 - Elsevier
In response to the reform in the Malaysian market that requires all publicly listed companies
(PLCs) to have at least one female director on the board, this study examines how female …

Enhancing integrated reporting quality through boardroom diversity: the critical role of board diligence in the petroleum industry

AA Mshana, SI Mzenzi, SJ Suluo - Cogent Business & …, 2025 - Taylor & Francis
This study examines the influence of boardroom diversity and board diligence on Integrated
Reporting (IR) quality in the petroleum industry, utilizing a sample of 500 firm-year …

Does Gender Interact with Financial Reporting Quality?

I Tadić, Ž Aljinović Barać, J Kurtović - Central European Business …, 2024 - cebr.vse.cz
The underrepresentation of women in leadership positions is common evidence of gender
inequality. Consequently, the European Commission brought a directive to balance the …

Uncovering DEI Disclosure on Corporate Annual Reports through Unsupervised Machine Learning and Text Mining

P Arun, B Charumathi - DIVERSITY, EQUITY AND INCLUSION …, 2024 - books.google.com
This paper applies natural language processing (NLP) technological and methodological
advances to our understanding and approach to how companies operating in lower-middle …

Board Capital as a Determinant of Corporate Sustainability: A New Paradigm in Corporate Governance

P Malik, R Singh - Journal of Business Thought, 2024 - informaticsjournals.co.in
The study explores the nexus of board capital and sustainability reporting. Panel data
regression was employed on a sample of 80 Indian companies from FY 2016-17 to FY 2021 …