...Samah El Hajjar; Elie Menassa; Talie Kassamany Purpose Motivated by the findings of Bhabra and Hossain (2017) that highlight an improvement in US market performance in the post-Sarbanes–Oxley (SOX) period, this paper aims to investigate how this change varies with the methods of payment used...

... change market performance. The research gap also lies in finding the determinants of disclosure tone with large scale data. Originality/value After reviewing some papers based on automated textual analysis of corporate disclosure, this study shows how the accuracy of the result is incrementing...

...-related risks and opportunities, their greenhouse gas emissions and their climate change management systems and processes. On the other hand, it is not clear whether each type of reporting has the same impact on business and market performance, even though several of the most relevant transparency...