... © 2025 Emerald Publishing Limited 2025 Emerald Publishing Limited Licensed re-use rights only Management commentary Salience Narrative disclosure tone Biased tone FTSE G34 G41 M48 Authors received no funding for their work. Following Beattie’s (2014) assertion...

... mediate the board characteristics-cost of equity capital nexus? 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...

... Information asymmetry Cost of capital Jordan G32 G40 G41 M41 In Jordan, environmental uncertainty, including financial and political uncertainty, is very high (Abu Afifa and Saleh, 2021). This is due to high financing costs and the surrounding economic and political conditions (Malawi...

... 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 Limited Licensed re-use rights only 31 12 2021 13 04 2022 19 06...

... firm size Audit firm tenure Industry-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...