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 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 …

This paper aims to evaluate corporate governance in relation to enterprise performance
indicators in order to enhance it. The intention is not only to align with the interests of …

This research aims to examine whether corporate Twitter messages and tone have an effect
on corporate stock return (RET) for the Saudi Stock Exchange “Tadawul”. The study also …

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 This study aims to provide an exhaustive review and analysis of accounting
research conducted on the Gulf Cooperation Council (GCC) countries. Design/methodology …

Purpose This study aims to investigate how stock markets responded to corporate dividend
policy changes during the COVID-19 pandemic in the Gulf Cooperation Council (GCC) …