Purpose This study aims to examine the association between firm size, profitability,
leverage, auditor type and internet reporting and investigate the moderating effect of legal …

Corporate transparency is a critical requirement for effective governance. Through a
thorough financial regulation, it has the potential to influence investors' investment decisions …

This study has been conducted to identify the factors that influence disclosure quality of
financial reporting, it focuses on board characteristics, audit committee characteristics, and …

The purpose of this study is to provide a comparative analysis of the quality of Corporate
Internet Financial Reporting (CIFR) practices in the Asia Pacific. It examines the impact of …

Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi
pengungkapan Internet Financial Reporting (IFR) di perusahaan manufaktur yang terdaftar …

Corporate disclosures help connect information gaps between the external and internal
stakeholders as an essential activity for stock markets. The study investigates all ownership …

This study investigates the influence of governance factors on the quality of disclosure in
financial reporting, focusing on the characteristics of boards, audit committees, and external …

This research study investigates the crucial determinants of disclosure quality in financial
reporting within the corporate landscape. It delves into the multifaceted impact of board …

The aim of this research is to look into the impact of audit committee capabilities and internet
financial reporting on Nigerian listed financial firms. For this study, a correlation research …

Corporate social responsibility disclosure (CSRD) is the way companies report or show their
actions and decisions as it affects Sustainable business development and environmental …