... declare that they have no competing interests. 22 02 2022 05 07 2022 30 10 2022 01 03 2023 © Emerald Publishing Limited 2023 Emerald Publishing Limited Licensed re-use rights only Shariah governance Shariah audit Islamic banks Bangladesh G18 G21 G28 G38...

... regulation increases the number of firms reporting on sustainability. Non-financial information GRI Assurance Reporting quality Reporting quantity Corporate sustainability reporting Directive Mandatory sustainability reporting G18 M14 M41 M48 The demand for disclosure...

... To the best of our knowledge, this is the first study that explored the relationship between CSR–FP and institutional quality in the European context. Indeed, this paper shows that institutional quality mediates the relationship between CSR practices and FP. D73 G18 L25 M14 The articulation...

... and dispersion) and changes in analysts’ beliefs (as issued by individual, active [8] financial analysts). © Emerald Group Publishing Limited 2015 Financial reporting Disclosure theories Voluntary reporting Financial accounting G14 G18 One of the fundamental questions in financial...