... Payout composition Policy uncertainty G30 G38 M41 M48 Vietnam National Foundation for Science and Technology Development (NAFOSTED) 502.02–2023.70 This research is funded by the Vietnam National Foundation for Science and Technology Development (NAFOSTED) under project number...

... 04 2026 06 05 2026 © 2026 Emerald Publishing Limited 2026 Emerald Publishing Limited Licensed re-use rights only IFRS for SMEs Adoption Practitioner case study Morocco Technical challenges Fiscal constraints G38 L25 M41 M48 O55 Despite being explicitly...

... M48 Authors received no funding for their work. On the flip side, growth is also a key driver of value creation and our underlying sales growth performance fell slightly short of expectations, at 2.9%, which was naturally disappointing (Unilever Plc, 2019 , p . 6...

... Climate Social Governance D63 G22 G52 M48 Q54 Q56 Sustainability reporting has become a cornerstone of Environmental, Social and Governance (ESG) integration within sustainable finance. ESG reporting has emerged as a focal point in contemporary discourse, primarily due to its...

... Germany M40 M41 M48 M40 M41 M48 M40 M41 M48 Several national and/or international regulatory initiatives have been developed to encourage corporate transparency, including workforce disclosure, to ensure corporate sustainability in the past few decades (Samani et al...

... Limited 2025 Emerald Publishing Limited Licensed re-use rights only External auditing Audit complexity Auditing standards Small and medium-sized entity (SME) Less complex entity (LCE) D22 M42 M48 The overall objective of auditing standards is to simplify and standardise...

... 04 05 2025 © Emerald Publishing Limited 2025 Emerald Publishing Limited Licensed re-use rights only Integrated reporting Readability Quality Value relevance STOXX 600 Europe G32 M41 M48 JEL Code M41 G32 M48 M41 G32 M48 While IR foundational...

... Corporate governance SSB IFRS-AAOIFI Sustainability G38 M14 M48 The global expansion of Islamic banks highlights the need for transparent financial reporting and accurate systems (Ajili and Bouri, 2017 ; Nafti et al., 2017). The Islamic banks are vital to economic stability...

... Classification M40 M48 Q56 Q560 M40 M48 Q56 Q560 Corporate behaviour in India is quickly changing due to Environmental, Social and Governance (ESG) principles (Sarkar et al., 2023). It emphasizes an organization’s social responsibility, environmental impact and internal governance...

... reporting IFRS ESG Structural equation modeling Emerging economies M40 M41 M48 O13 O15 Q56 The global demand for standardized sustainability reporting has surged (Chan, 2023), driven by institutional investors and stakeholders seeking transparency on nonfinancial metrics (Zdolšek...

... stakeholders, improve their competitive advantage and step toward sustainability. M41 M48 All listed companies in Thailand have to provide ESG reporting in their annual reports under the regulation of the SET and the MAI since 2021, although ESG reporting was voluntary reporting until 2020. Both...

... 31 08 2023 02 09 2023 © 2023 Emerald Publishing Limited 2023 Emerald Publishing Limited Licensed re-use rights only Firm complexity Firm industry specialization Big-4 ARL GCC economies M41 M42 M48 H1. Firm complexity increases ARL in nonfinancial...

... theory M40 M41 M48 M49 In the following section, a summary of the empirical results of these studies is first discussed followed by a review of the theories underlying these studies. This study is closely related to the review by Samaha and Khlif (2016) but differs from it in three...

... Emerald Publishing Limited Licensed re-use rights only IFRS Emerging market Timeliness Georgia Audit delay Disclosure timing M41 M42 M48 Shota Rustaveli National Science Foundation of Georgia (SRNSFG) FR19_823 Because of a growing number of other sources...

... 17 08 2021 24 10 2021 03 11 2021 © Emerald Publishing Limited 2021 Emerald Publishing Limited Licensed re-use rights only Initial public offering Private equity firm Reverse leveraged buyout Sarbanes oxley act G24 G34 M40 M41 M48 RLBOs have several...

... Emerald Publishing Limited 2021 Emerald Publishing Limited Licensed re-use rights only Environmental Social and governance disclosures Market reaction Top50 Thailand M40 M41 M48 Corporate sustainable development has become the main goal of businesses around the world...

... provisions Earnings management Fair value accounting G21 M41 M40 M48 G32 This section discusses broadly the literature that examines how economic events and economic factors affect financial reporting outcomes to gain some insight into how economic policy uncertainty might affect...