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Keywords: G41
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Journal Articles
“Slightly diminished” or “robustly generated” assessing the narrative salience to understand the tone of disclosure
Available to Purchase
Journal of Financial Reporting and Accounting 1–30.
Published: 25 December 2025
... © 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...
Journal Articles
Does CSR disclosure mediate the board characteristics-cost of equity capital nexus? Evidence from Jordanian services companies
Available to Purchase
Journal of Financial Reporting and Accounting (2026) 24 (1): 221–251.
Published: 01 November 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...
Journal Articles
Does information asymmetry mediate the relationship between voluntary disclosure and cost of capital? Evidence from a developing economy
Available to Purchase
Journal of Financial Reporting and Accounting (2025) 23 (5): 2077–2103.
Published: 16 August 2023
... 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...
Journal Articles
Big Data analytics and financial reporting quality: qualitative evidence from Canada
Available to Purchase
Journal of Financial Reporting and Accounting (2023) 21 (1): 83–104.
Published: 08 July 2022
... 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...
Journal Articles
Does earnings management mediate the relationship between audit quality and company performance? Evidence from Jordan
Available to Purchase
Journal of Financial Reporting and Accounting (2023) 21 (3): 747–774.
Published: 22 December 2021
...-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...
