Issues

Integrated thinking on integrated reporting practice: evidence from public listed companies in Sri Lanka

N.L.E. Abeywardana; S. M. Ferdous Azam; L.T. Kevin Low
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Audit committee financial expertise and information asymmetry

Dina El Mahdy; Jia Hao; Yu Cong
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Audit fees, audit seasonality and audit quality in Nigeria: a mediation analysis

Tajudeen John Ayoola
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Earnings management in times of natural disasters

Sarayut Rueangsuwan; Supavinee Jevasuwan
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COVID-19 exposure: a risk-averse firms’ response

Mohammad Nasih; Damara Ardelia Kusuma Wardani; Iman Harymawan; Fajar Kristanto Gautama Putra; Adel Sarea
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Textual analysis of the annual report and corporate performance: evidence from China

Fahd Alduais
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Corporate disclosure timing under IFRS: the case of emerging Georgia

Erekle Pirveli
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Does media exposure and media legitimacy moderate the relationship between environmental audit committee and environmental disclosure quality?

Anis Jarboui; Marwa Moalla
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Financial signaling mechanism in investor response to corporate donation disclosure: the moderating role of historical earnings trends

Naiding Yang; Ye Chen
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Determinants and consequences of integrated reporting disclosures of non-financial listed firms in an emerging economy

K.G.P. Senani; Roshan Ajward; J.S. Kumari
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Women on board and the cost of equity: the mediating role of information asymmetry

Aitzaz Ahsan Alias Sarang; Asad Ali Rind; Mamdouh Abdulaziz Saleh Al-Faryan; Asif Saeed
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The moderating effect of external financing on the relationship between integrated reporting and firm value in Egypt

Abdellatif Hussein Abogazia; Hafiza Aishah Hashim; Zalailah Salleh; Abdou Ahmed Ettish
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