... literature by examining the moderating role of political connections on the relationship between family ownership and corporate donations. Design/methodology/approach Based on the content analysis approach, the authors determined the level of cash and in-kind donations made by a group of 94 non-financial...

... provides empirical examination of SDG reporting of the top fifty (50) listed companies in Nigeria for the period of 2016–2018. Design/methodology/approach The study adopts survey method and content analysis technique to analyze corporate SDG reporting of the selected firms. The study examines the top...

...-financial-listed firms during 2008–2013, and use the manual content analysis method to measure the risk disclosure quality. Findings The authors find that the quality of risk disclosure in Tunisian companies is relatively low, and also find that the quality of risk disclosure is positively associated...