...Hu Dan Semba; Yoshinori Shimada Purpose This study aims to investigate the economic consequences of increased information disclosure from the disclosure of key audit matters (KAMs) in audit reports, particularly on firms’ cost of capital (measured as the implied cost of equity). This study also...

...S. Thomas Kim; Li Sun Purpose This study aims to examine whether firms’ carbon emissions are associated with their use of non-GAAP earnings disclosures. Design/methodology/approach Using a large sample of US public firms from 2002 to 2020 comprising 12,984 firm-year observations, the authors...

... investors react to such disclosures. Design/methodology/approach The analysis distinguishes between two groups of distressed firms: those entering formal bankruptcy proceedings and those that recover without filing. Comparative tests assess restatement behavior across these groups, with additional focus...

... with a high Anglo-Saxon cultural background, human development and strong legal enforcement, particularly in controlling corruption, are more likely to adopt IFRS fully and early. Notably, the extent of business disclosure in these countries impacts IFRS adoption status but does not significantly affect...

... improvement in model fit for detecting tax avoidance. Practical implications This paper provides actionable insights for detecting tax avoidance through the analysis of management’s tone in corporate disclosures, offering a new tool for researchers, investors and tax authorities. It highlights...

...Musa Hasan Ghazwani; Mark Whittington; Ahmed Diab Purpose This study aims to examine anti-corruption disclosure (ACD) following government legislation, specifically the UK Bribery Act, 2010, through focusing on the UK extractive industry. Design/methodology/approach This study uses content...

... transparency in the USA. Design/methodology/approach The sample consisted of US companies listed in the Standard and Poor’s 500 Stock Index between 2010 and 2019. The Thomson Reuters database was used to collect ESG disclosure scores and governance information. The authors applied multiple panel data...

...Salvatore Polizzi; Enzo Scannella Purpose This paper aims to assess the impact of regulatory changes on corporate environmental disclosure practices in Europe. More specifically, the authors perform a difference-in-differences analysis to study the impact of the Paris agreement (United Nations...

... and the trends in IR disclosure practice in an emerging market, Malaysia, by providing a comparative analysis of the IR disclosure level (IRDL) and IR disclosure quality (IRDQ). Design/methodology/approach The current study has developed a comprehensive IR disclosure index based on the international...

... Malaysia, Bank Negara Malaysia and Securities Commission Malaysia (SCM) in ensuring firms’ engagement with CSR (Anas et al., 2015 ; UNICEF, 2013). SCM has made CSR disclosure compulsory for the listed firms in 2007 (Securities Commission Malaysia, 2006). The authority is encouraging firms...

... 12 2020 15 02 2021 18 04 2021 01 05 2021 05 05 2021 05 05 2021 © Emerald Publishing Limited 2021 Emerald Publishing Limited Licensed re-use rights only Corporate governance Investment efficiency Industrial competition Disclosure Corporate...

...Saoussen Boujelben; Sameh Kobbi-Fakhfakh Purpose The purpose of this study is to explore the degree of compliance of a sample of European Union (EU) listed groups with the International Financial Reporting Standard 15 (IFRS 15) mandatory disclosures in two specific sectors, namely...

...Ayman E. Haddad; Fatima Baalbaki Shibly; Ruwaidah Haddad Purpose The purpose of this study is to investigate the voluntary disclosure of accounting ratios in the corporate annual reports of manufacturing firms in the Gulf Cooperation Council (GCC) and determines whether an association exists...

...Tawida Elgattani; Khaled Hussainey Purpose The purpose of this study is to investigate the influence of corporate governance mechanisms on Accounting and Auditing Organization for Islamic Financial Institution (AAOIFI) governance disclosure in Islamic Banks. Design/methodology/approach To test...

... was used to measure risk disclosure by counting the number of risk-related words within risk-related sentences in a wide range of publications. Findings The results show that operational risk disclosure is associated positively with operational losses frequency, institution size and the proportion...

...Lakhwinder Singh Kang; Payal Nanda Purpose This study aims to analyse the impact of company performance, company size, ownership structure, board characteristics and other company characteristics on the disclosure of managerial remuneration in 134 listed companies in India from the year 2003...

... are interested in discovering the quality of corporate governance practices in Tunisian context. Practical implications The findings of this study can help Tunisian regulators in creating corporate governance disclosure requirements. The findings also provide the African business community insights...

...Bharathi Kamath Purpose This paper aims at exploring the extent and determinants of intellectual capital disclosure (ICD) in India. Design/methodology/approach Content of annual reports of 200 firms classified on their market capitalization is analysed using search terms to find out the extent...

... Publishing Limited Licensed re-use rights only Corporate governance Disclosure Financial reporting Earnings management Country-level financial reporting quality Financial reporting quality indicators and index National Social Science Fund of China 14CJY006 Prior studies document...

...Abdul Hadi Ibrahim; Mustafa Mohd Hanefah Purpose This study aims to investigate the impact of board diversity characteristics, namely, independence, gender, age and nationality of directors on the level of corporate social responsibility (CSR) disclosures. Design/methodology/approach Content...