...Paul Arkoh; Nazim Hussain Purpose To examine the extent of sustainability reporting and the relationship between reputation, government ownership, foreign ownership, board size, board gender diversity and the extent of sustainability reporting by financial institutions in Ghana using the concept...

...' equity and net income). Design/methodology/approach The sample for this paper consists of 288 financial institutions listed on the Toronto Stock Exchange (TSX) from 2016 to 2019. Panel regressions have been used in this study. Findings The findings reveal that compliance with IFRS 7 is positively...

...Hani Alkayed; Ibrahim Yousef; Khaled Hussainey; Esam Shehadeh Purpose This article provides the first empirical study on the effects of the COVID-19 pandemic on sustainability reporting in US financial institutions using institutional, stakeholder and legitimacy theories. Design/methodology...

... reporting benefits a firm and when it adds cost. Design/methodology/approach This study examined 342 financial institutions within the 20 countries that top the list of achievers of sustainable development goals for the 10 years 2007 through 2016, for a total of 3,420 observations. The independent...

... at: l.neri@bbk.ac.uk 05 07 2016 04 04 2017 23 09 2017 23 12 2017 05 02 2018 01 03 2018 © Emerald Publishing Limited 2018 Emerald Publishing Limited Licensed re-use rights only Financial institutions Emerging markets Risk disclosure Chinese market Quality...