... in family firms, owned and controlled by an individual or family, and is predominantly evident in emerging markets (Nadeem, 2021). Relatedly, Amin et al. (2023) mentioned that family owners provide effective management oversight by limiting opportunistic behavior, reducing the principal–agent...

...://creativecommons.org/licences/by/4.0/ legalcode Financial reporting transparency Corporate culture Linguistic features Stakeholder theory Agency theory Emerging market Financial reporting transparency extends beyond compliance with accounting standards to encompass comprehensive disclosure of both...

...R. Saravanan; Firoz Mohammad; Praveen Kumar Purpose The purpose of this study is to investigate the influence of IFRS convergence on annual report readability in an emerging market context, with an emphasis on the contents of management discussion and analysis (MD&A), notes to the accounts...