Despite the substantial increase in sustainability reporting scholarly research, the
comprehensive evaluation of scientific production in this area is scarce. This study combines …

Purpose The study investigates how firm-level governance (FL_G) affects the disclosure of
voluntary risk information. Likewise, it explores the influence of FL_G on the informativeness …

Purpose This paper aims to explore how the role of the perception of good public
governance reduces tax evasion (TE). Besides, this study investigates whether the nexus of …

Purpose This study tests the proprietary cost of reporting sustainability practices. It explores
how market competition impacts the reporting of corporate sustainability information. Further …

China has placed significant importance on the development of a circular economy and
achievement of sustainable prosperity. It employs multiple fiscal and tax policies to facilitate …

Purpose This paper aims to examine the extent to which board composition and ownership
structure (OS) affect a firm's dividend payout (DP) policy. Design/methodology/approach The …

Purpose Kuwait has taken significant steps to reform its corporate governance (CG) by
introducing the New Company Law (NCL) in 2013. This study investigates how this reform of …

Purpose Corporate managers spend on research and development (R&D) for reasons of
growth and survival. However, they may be less willing to invest in R&D because of its long …

Purpose This study aims to explore how the degree of chief executive officer (CEO)
overconfidence influences the reporting of risk information. Likewise, it delves into how …

This study examines the relationship between board gender diversity and R&D investments
in the UK. Also, the study goes deeper and examines whether the relationship between …