... of Africapitalism and stakeholder theory. Design/methodology/approach Annual and sustainability-related reports of 67 financial institutions in Ghana from 2019 to 2021 were analysed using content analysis and robust panel data analysis. Findings The extent of sustainability reporting by financial...

...://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...

...Guillaume Plaisance Purpose This article examines whether accountability can contribute to the analysis of effectiveness in grassroots voluntary organizations (GVOs) in France. Design/methodology/approach Based on recent studies and stakeholder theory, hypotheses are formulated about...

... responsibility by employing stakeholder theory, which is further substantiated by the use of system GMM as a robust methodology. This study also emphasizes the significance of a mandatory CSR committee as a facilitator of sustainability practices and reporting in emerging economies. Priti Yadav can...

... theory suggest that board gender diversity may have a positive effect on ESG disclosure. The empirical evidence presented neither supports, nor denies stakeholder theory. However, the results may be improved by enlarging the frontiers of this research in time and space, increasing the perimeter...

... to be trade‐offs between the interests of different groups of stakeholders (Hendry, 2004). This study uses stakeholder theory to examine the opinions of different stakeholder interviewees on the costs and benefits of IFRS implementation according to the country in which they practice, either the UK (including...