... Shariah audit Islamic banks Bangladesh G18 G21 G28 G38 Institutions operating in compliance with the Shariah face the Shariah non-compliance (SNC) risk (Alam et al., 2020d , 2022a ; Ariffin, 2022). The SNC events may lead to various legal and reputational issues by damaging...

... sustainability reporting G18 M14 M41 M48 The demand for disclosure of sustainability-related information [1] by firms has increased recently due to a growing awareness for responsible business behaviour and sustainable growth. This trend is reflected by the increasing number of mandatory...

... 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 Faruq et al...

... Publishing Limited 2015 Financial reporting Disclosure theories Voluntary reporting Financial accounting G14 G18 One of the fundamental questions in financial reporting revolves around the impact of information disclosure on analyst earnings forecasts. In spite of the fact...