... Licensed re-use rights only Audit Committee Firm performance Knowledge intensity PLS-SEM Mediation effect M4 Recently, researchers have studied the relationship between AC effectiveness (with individual characteristics) and financial performance (Al-Okaily and Naueihed, 2020...

... Stakeholder theory Earnings management Agency theory Corporate sustainability performance M4 The 21st century has witnessed serious allegations of accounting fraud at some large American corporations; for instance, Enron, Tyco, WorldCom and Merck, and the global financial crisis of 2008...

... 2021 Emerald Publishing Limited Licensed re-use rights only CSR report Perception Challenges BRR reports Integrated accounting Non-financial disclosures M4 M41 M480 From the Indian prospective, very less studies deal with IR and the perception of the companies who have...

... Revenue-expense correlation Matching elasticities M M4 M41 The matching principle of accounting plays in financial reporting a central role. Matching of expenses to revenues is defined as the process of collecting all revenues which are earned during the accounting period and matching...