Prior studies articulate the growing synergy between Industry 4.0 (I4. 0) technologies and
CE techniques. However, the literature lacks empirical evidence regarding boardrooms' …

Despite the importance of corporate transformation toward Industry 4.0 (CTTI4. 0), almost no
research exists on how companies communicate CTTI4. 0 information in their annual reports …

Narrative reporting, both in relation to financial and non-financial information, is increasingly
used and often mandated, with significant managerial discretion regarding content. As policy …

We examine the impact of audit committee (AC) characteristics (eg AC foreign members, AC
female members, AC members with multiple directorships, AC members with share …

We investigate the impact of forward-looking disclosures in annual reports on stock liquidity
in China. Analysis of the MD&A sections within annual reports demonstrate a strong positive …

This study determines to what extent Jordanian banks refer to and use artificial intelligence
(AI) technologies in their operation process and examines the impact of AI-related terms …

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 study aims to examine the relationship between the corporate social
responsibility (CSR) performance and the readability of annual report. The shareholder …

This study utilizes bibliometric analyses to map and visualize the development, conceptual
structure, and thematic evolution of the Islamic Banking and Finance (IB&F) scholarly …

Prior literature shows that financial disclosures and corporate governance both impact firm
performance. This paper documents an important topic that has been overlooked in the prior …