... Integrated reporting quality Investment efficiency Firm value Overinvestment Underinvestment Information asymmetry Agency theory In recent years, the quality of corporate reporting—particularly integrated reporting (IR)—has become a critical governance mechanism, influencing investment...

... disclosures, reducing information asymmetry positively and improving forecast accuracy. The unique context of India’s gender quota policy on corporate boards and its relatively weak corporate governance structure offers an ideal setting to investigate this relationship. Design/methodology/approach...

... Accounting conservatism Free rider problem Information asymmetry Positive accounting theory Debt-contracting demand for accounting conservatism emerges from the information asymmetry between lenders and borrowers coupled with lenders’ asymmetric payoffs (Aghamolla and Li, 2018 ; LaFond and Watts...