...James Ndirangu Ndegwa Purpose This paper aims to investigate the moderating effect of sustainability reporting on the relationship between the independent variables of board diversity, and earnings management and the dependent variable of readability of financial statements. Design/methodology...

...Sami Bacha; Aymen Ajina Purpose This study aims to examine the relationship between the corporate social responsibility (CSR) performance and the readability of annual report. The shareholder theory suggests that CSR firms will provide more transparent disclosures because this reflects a socially...

...Mostafa Kamal Hassan; Bassam Abu Abbas; Samy Nathan Garas Purpose This paper aims to examine the relationship between the readability of annual reports and corporate performance in Qatari listed firms while controlling for a firm’s competitive position, governance structure and specific features...

...Gianluca Ginesti; Giuseppe Sannino; Carlo Drago Purpose This study aims to determine the impact of information-sharing disseminated through the firms’ board connections on the readability of the management discussion and analysis (MD&A). Design/methodology/approach The investigation...