... communication G40 M41 Public support is central to the operations of nonprofit organizations (Hershberger and Hair, 2022 ; Marudas and Jacobs, 2007). For example, charities in the USA received over $557bn in donations-based public support from individuals, foundations and corporations in 2023...

... only CSR Corporate governance Board characteristics Cost of equity Agency theory Stakeholder theory Signalling theory G32 G40 G41 M41 In recent years, there has been an increase in call for more proof on matters of governance and transparency in developing economies...

... GRI index Voluntary disclosure Information asymmetry Cost of capital Jordan G32 G40 G41 M41 Voluntary disclosure is the provision of information beyond the requirements where the information is believed to be relevant to user decision-making, particularly current and potential...

..., this review has shown that overconfidence could have a moderately positive effect on the relationship between long-term debt maturity and growth opportunities. We hypothesize that: Behavioral finance CEO overconfidence Growth opportunity Debt maturity MENA region GMM-IV C33 D81 G30 G40 O16...

... and policymakers in acquiring information and data about economic events (Davenport, 2014 ; Cappa et al., 2021). G32 G40 G41 M41 Big Data Big Data analytics Accounting reporting quality Qualitative evidence Canadian evidence © Emerald Publishing Limited 2022 Emerald Publishing...

...-specialist audit M41 G40 G41 G32 Companies’ conduct has shifted as a result of globalization’s impact on the global economy. Market development and intense competition push managers to use accounting manipulation strategies to manipulate accounting results to offer a perfect picture...