... qualitative and quantitative disclosures, emphasizing transparency and alignment with stakeholder expectations. Design/methodology/approach This study uses a descriptive content analysis approach to examine the annual reports of 15 Jordanian banks (2015–2022). It investigates FinTech disclosures...

.... It uses the z-score to assess financial stability and content analysis to measure FinTech disclosure. Findings The empirical findings reveal that FinTech disclosure differs widely among Tunisian conventional banks. The findings show that the banks were overall financially stable during...

.../methodology/approach A hybrid review approach was employed, involving a detailed bibliometric analysis of 89 scholarly articles and a content analysis of 47 key studies, covering the period from 2010 to 2023. Findings The research identifies critical trends and challenges within the RegTech industry...

...Mohsen Anwar Abdelghaffar Saleh; Dejun Wu Purpose This paper aims to examine the relationship between corporate COVID-19 disclosure (COVID_DISC) and stock price volatility (SPV) in Egypt. Design/methodology/approach The authors used the manual content analysis method to measure corporate COVID...

... to quantify the level of fraud information using content analysis. The count regression (Poisson and negative binomial) models in panel data modeling are used to check the interdependence relationship between the Fraud disclosure and the corporate governance structure of 26 Takaful insurers. Findings...

... in the quality of risk disclosure. Moreover, risk disclosure is positively associated with the size of the company. Research limitations/implications The authors can consider the relatively limited size of the sample as a limitation of this study. Moreover, the manual content analysis used to be considered...

..., a qualitative content analysis (QCA) was conducted to confirm these sentiments. Findings The analysis shows that companies adopted various tones of sentiments when communicating with their stakeholders. Most companies used negative sentiments to voice their concerns about how the COVID-19 pandemic has...

.... Design/methodology/approach This study uses a panel regression analysis for a matched sample of 50 companies listed on the Egyptian Stock Exchange (EGX), specifically from EGX100. The sample covers four years (2017–2020). The current study uses content analysis to measure IR and Tobin’s Q as a proxy...

... that were subject to an official investigation arising from the publication of financial misstatements, these assessments were facilitated by mean of content analysis of annual reports following the announcement of an investigation. Findings The findings indicate that each regime has a specific pattern...

... characteristics, corporate governance and ownership structure. Design/methodology/approach A quantitative approach and a content analysis technique is used to measure the extent and quality of CSRD from annual reports. The sample is drawn from the annual reports of 118 Jordanian companies between 2010...

... and mandatory risk disclosure and its effect on the investment efficiency. Design/methodology/approach This study used two measures of corporate risk disclosure, level and quantity of corporate risk disclosure. A content analysis approach is adopted for non-financial Malaysian firms over the period 2010...

...Hawa Ahmad; Sitti Hasinah Abul Hassan; Suhaiza Ismail Purpose This paper aims to examine the level of transparency of the electronic procurement (e-procurement) system in Malaysia. Design/methodology/approach Using the content analysis method, 23 transparency disclosure items from the Website...

... of the Conceptual Framework. Design/methodology/approach The present study evaluated the completeness of these qualitative characteristics using Foucauldian critical discourse analysis and content analysis paradigms to elucidate the inclusion conundrum. Foucauldian analysis allowed focus on power relationships...

..., there is considerable discretion for the companies to decide on how they would narrate their story of value creation. Hence, it is important to examine the extent to which the current IR practices comply with IIRF. Content analysis Integrated reporting International Integrated Reporting Framework Legitimacy...

...Wael Hemrit Purpose This paper aims to investigate the determinants of operational and liquidity risk reporting for the Tunisian insurance and banking sectors after the outbreak of the Tunisian revolution on 14 January 2011. Design/methodology/approach A manual content analysis approach...

...Afzalur Rashid Purpose This study aims to examine whether corporate social responsibility (CSR) and relevant reporting enhances firms’ economic performance among the listed firms in Bangladesh. Design/methodology/approach This study uses a content analysis to examine specific CSR-related...

.... Corporate social responsibility (CSR) has become an important aspect of business society. As such, companies have shown a growing interest in reporting their social and environmental initiatives. Design/methodology/approach Content analysis of the annual reports for three full-fledged local Islamic...

.../approach – The sample composed of all the 30 banking companies enlisted in Dhaka Stock Exchange (DSE), and the study used content analysis approach for systematic categorization and analysis of the contents reported in the annual report. A total of 97 CSR items classified into seven classes were selected...

... of a content analysis of these documents following the introduction of the new regulatory regime. Findings – The findings indicate that the regime change had a significant impact on the provision of performance, governance and accountability-related information in Scottish charities' TRs. Originality...

... assets that are required to be disclosed under the extant accounting standards were specifically excluded from this study. The top 30 and the bottom 30 companies were selected from the list of top 100 largest public‐listed companies by market capitalization at the end of 2003. Content analysis was used...