...Heba Mousa Mousa Hikal; Alyaa Elfedawy; Marwan Altarawneh; Heba Saad Hassan Elawadly; Najib Farhan Purpose This paper aims to exhibit a comprehensive bibliometric analysis of the corporate reporting readability theme in accounting literature, outlining the most crucial findings and research...

... Limited Licensed re-use rights only Banking sector Corporate governance (CG) Corporate reporting Forward-looking (FL) Disclosures Integrated reporting (IR) G34 Integrated reporting (IR) is the holistic view of corporate reporting, which inaugurates a new dimension of reporting...

... (GRI) Corporate reporting GCC Sustainable development Due to the recognized importance of sustainability reporting, some Saudi companies have taken the initiative and actively started engaging with sustainability reporting via multiple channels, such as stand-alone sustainability reports...

... Emerald Publishing Limited Licensed re-use rights only Sustainability reporting Integrated reporting Corporate reporting Institutional theory Agency theory Secondly, in common with other developing countries (including in Africa), Kenya has made efforts to improve corporate reporting...

... Emerald Publishing Limited 2021 Emerald Publishing Limited Licensed re-use rights only Corporate governance Corporate social responsibility Corporate reporting Literature review G32 G34 M14 The rest of the article is organized as follows: Section 2 presents the research method...

.... Mejda Dakhlaoui can be contacted at: mmdakhlaoui@iau.edu.sa 02 06 2020 21 08 2020 03 11 2020 25 01 2021 09 03 2021 Performance management Corporate governance Corporate reporting Executive compensation Pay-performance sensitivity Over the past decades...

... Publishing Limited 2021 Emerald Publishing Limited Licensed re-use rights only Financial disclosure Corporate reporting Social media Systematic literature review Investor relations Corporate disclosure Social media is now seen as the ideal investor relations management platform...

... Corporate reporting Financial accounting Accounting Financial reporting Corporate finance G33 M21 The organizational decline process is accompanied with the financial failure process that is characterized by a systematic decline in financial ratios following the deterioration...

... the associated risks. The study provides regulators and market participants an understanding of the corporate reporting activities of manufacturing firms in the GCC and who accordingly will be able to consider associated policy implementation. The auditing profession in the GCC has no power or authority...

... concerning the quality of corporate governance and of corporate reporting. Social implications This research helps also to inform regulators about the benefits of disclosure more information to investors and to the firm. For instance, how the information can be a source of transparency and stability...

... at the management level (Lamki, 1999). Disclosure Financial reporting Private sector Corporate reporting Unlike developed countries, such as Norway, which required listed companies to have at least 40 per cent female directors, no government policy has been adopted to appoint a specific...

... Publishing Limited Licensed re-use rights only Corporate governance Reporting Accounting Corporate reporting The transition from rules-based accounting system to the International Financial Reporting Standards (IFRS) accounting principles is to promote more consistency, credibility...

... Publishing Limited 2016 Emerald Group Publishing Limited Licensed re-use rights only Disclosure Financial reporting Accounting Corporate reporting Globalization of financial markets has hastened the demands for more understandable and internationally recognized financial reporting...

... external auditor. © Emerald Group Publishing Limited 2014 Financial reporting Corporate reporting Board and auditor interlocks Financial and non-financial voluntary disclosure in annual reports Interlocking directorates M41 Voluntary disclosure in annual reports is generally...

... – to provide an explanation for the existence of corporate reporting regulations and managerial incentives, which control and determine the maximum level of corporate information under these conditions. It then integrates these theories in a map seeking to explain corporate disclosure levels, mandatory...

... towards shareholders activism in this country. It is implied in this study that if the reporting practices is fair and the level of shareholders activism is high, corporate governance practices could be significantly improved. © Emerald Group Publishing Limited 2005 Corporate reporting...

... in valuing a firm’s equity. Thus, investors take into account the extraordinary items even though it is disclosed “below the line”. © Emerald Group Publishing Limited 2005 Corporate reporting Malaysia Accounting standards Below‐the‐line reporting ...