... enforcement Financial reporting quality Institutional environment G18 M14 M41 G18 M14 M41 G18 M14 M41 The quality of a firm’s financial reporting has long been recognized as a critical element in ensuring efficient capital allocation and mitigating information asymmetry...

... the significant role of the institutional environment in CSR transparency. Originality/value This research adds to the body of CSR literature investigating the link between CSR performance and GRI adoption, drawing on the arguments of signaling theory and greenwashing tendency. This study enriches prior...

...Hala M.G. Amin; Ehab K.A. Mohamed; Amr S. Abdallah; Ahmed A. Elamer Purpose This study aims to explore how the structure of the board of directors is influenced by national informal culture values and the strength of formal institutional environments, as measured through legal regulations, market...

... Limited 2023 Emerald Publishing Limited Licensed re-use rights only Pressure-sensitive institutional investors Market value creation Sustainable value creation Institutional environment Governance CSR Voluntary corporate social responsibility (CSR) by firms leads to social growth...