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 …

This study investigates the impact of the national culture on the reporting of sustainability
practices. Likewise, it explores the moderating effect of sustainability committees within firms …

Purpose This study aims to investigate the impact of risk committee characteristics on the
risk disclosure of banking institutions in an emerging economy, Pakistan …

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

Purpose This study aims to scrutinize the relationship between the perception of big data
(BD) features and the primary outcomes of financial accounting. Likewise, it explores …

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 …

This study aims to examine how female CEOs influence green innovation and whether firm
size moderates this connection. Our paper focuses on CEOs, who are considered the …

This study delves into how gender diversity on the corporate board shapes the reporting of
Environmental, Social, and Governance (ESG) practices. Besides, it examines the …