... aims to analyze the relationship between CSR performance and the readability of CSR disclosures among the NIFTY 50 companies through the lens of institutional theory. Furthermore, it aims to examine whether regulatory frameworks, such as business responsibility and sustainability report (BRSR...

...Zack Enslin; Elda du Toit; Mangwakong Faith Puane Purpose Risk information provides information to enable stakeholders to make informed decisions about a company. Corporate communications should be readable and unbiased so as not to hamper disclosure usefulness. This study assesses whether risk...

...Mostafa Kamal Hassan; Bassam Abu-Abbas; Hany Kamel Purpose The authors investigate the impact of disclosure tones and financial risk on the readability of annual reports in the banking sector. The authors also examine the moderating effect of banks' financial risk on the tone–readability...

...Desi Adhariani; Elda du Toit Purpose This study aimed at investigating the readability of sustainability reports in Indonesia. The Indonesian government, through the Financial Services Authority of Indonesia (Otoritas Jasa Keuangan [OJK]), has issued regulation POJK 51/2017 concerning...

...Amr Nazieh Ezat Purpose The purpose of this paper is to explore the relationship between disclosure quality, measured by the readability of the board of directors’ report and cost of capital (CoC), and, second, attempt to investigate the moderating effect of earnings quality on the relationship...