...Wiem Dridi; Saliha Theiri Purpose This study aims to investigate the influence of carbon risk ( CR ) on classification shifting ( CS ), focusing on how environmental pressures affect financial reporting practices. It also examines the moderating role of corporate governance in mitigating CS...

... severity and of FR related to international financial reporting standards (IFRSs) easy or difficult-to-estimate. Design/methodology/approach The authors hand-collect: data about 96 FRs from the Italian public oversight board documents; chief executive officer (CEO) name, chairman name, year...

... and agricultural company directors in implementing CG principles and guidelines to empower such companies in international competition. Encouraging agricultural companies to maintain a high level of transparency in financial reporting is of central interest for the government’s economic development, and stock...

... Emerald Publishing Limited 2018 Emerald Publishing Limited Licensed re-use rights only Financial performance Corporate governance Board of directors Financial reporting Research interest in the concept of “corporate governance” has grown considerably over the past decade (Calderón...

... governance practices by all firms. The primary objective of financial reporting is to provide information that will be useful to financial statement users in making economic decisions. The failures of large listed firms in recent years have increased the demand for disclosure on the performance of listed...

... of society. A systems perspective recognises that an entity is not independent but is interdependent with its environment. Ghana Disclosure Corporate governance Financial reporting RQ1. Are firms in Ghana reporting sufficient internal control information in their annual reports? (i.e...

... between board leadership structure, firm financial performance and financial reporting quality of Australian, Malaysian and Pakistani publicly listed companies by using a sample of three years from 2011 to 2013. Findings – Results based on data collected from Australia, Malaysia and Pakistan...

...Sherliza Puat Nelson; Susela Devi Purpose The purpose of this paper is to investigate the relationship between audit committee expertise and financial reporting quality. Since the Sarbanes Oxley Act, 2002, there has been growing interest in the research concerning audit committee expertise...

... in this article). © Emerald Group Publishing Limited 2012 Value‐added statements Latin America Sustainability Social reporting Corporate social responsibility Financial reporting Accounting Concerns regarding social and environmental issues are not new (e.g. Carnegie, 1889 ; Leopold...

... H4. There is a significant positive association between company size and the extent of CSR disclosure in Malaysian GLCs Corporate social responsibility Corporate annual reports Corporate governance Disclosure Government‐linked companies Financial reporting Malaysia...

... the quality of financial reporting, but will have policy implications given the increasing importance of Egypt as one of the largest capital markets in the Middle East region. Accordingly, the purpose of this study is twofold. The first objective is to examine the relationship between the earnings...

...). Timely corporate financial reporting is an essential ingredient of a well‐functioning capital market. Undue delay in releasing financial statements increases the uncertainty associated with investment decisions (Citron et al., 2008) and unfairly disregards the legitimate interests...

... be contacted at: pmyers@brocku.ca © Emerald Group Publishing Limited 2006 Audit committees Corporate governance Financial reporting Auditors Boards of Directors In recent years instances of fraudulent financial reporting have increased with such frequency and in such dramatic ways...