... public sentiment formed from ESG news alone – separate from firms’ self-reported ESG performance – study investigates whether media-based ESG information provides incremental informational content about crash risk beyond disclosure-based ESG metrics. Design/methodology/approach The authors...

...://creativecommons.org/licences/by/4.0/legalcode Accountability Audit committee Audit practices Corporate governance Disclosure State-owned enterprises (SOEs) Concerns remain about how emerging economies will fare in the face of rising levels of debt, falling oil prices, as well as the impact...

... are typically considered in reporting climate-related risks/opportunities; whether there are differences in the reporting practices of firms in carbon-intensive industries versus non-carbon-intensive industries; and whether negative media reports have an influence on the levels of disclosure a firm makes...

...Martin Botha; Merwe Oberholzer; Susanna Levina Middelberg Purpose The purpose of this paper is to investigate current practices of water governance disclosure in the food, beverage and tobacco industry and to determine whether the quality of disclosure has a positive association with integrated...

..., this study provides exploratory evidence on how companies are taking the initial steps to addressing the SDGs. A content analysis of SDG disclosures by the top 50 Australian companies was undertaken. This content analysis was guided by the KPMG (2018) SDG disclosure framework. Legitimacy theory...

..., a survey was conducted on commercial bank lending officers to assess the usefulness of different disclosure items included in the SME financial statements. Second, semi-structured interviews were conducted with commercial bank lending officers to gain an in-depth insight into the appropriateness...

... This study aims to examine intellectual capital disclosure (ICD) on Twitter by 60 of the world’s largest companies and explains the main themes communicated to stakeholders. The second objective is to determine which topics provoke most stakeholders’ reactions. The authors perform content analysis...

... between digitalization and reputation as a lever for performance management and for increasing efficiency. The authors use content analysis to generate a digital disclosure index, categorizing activities human, structural and relational. For banks’ reputations, the proxies are a measure...

...Binh Bui; Mohamed Chelli; Muhammad Nurul Houqe The purpose of this paper is to investigate the impact of climate change rating organisations on rated firms, to understand whether disclosure ratings can facilitate enhanced emissions performance. Mohamed Chelli can be contacted...

... to be involved in integrated reporting and the causes of barriers to fuller involvement. Accountants Integrated reporting Sustainability Disclosure Institutional entrepreneurship Social and environmental Institutional Q01 Q56 M14 M41 This study explores the enablers and barriers...

... at FV or historical cost and the disclosure or non-disclosure of the FV of collateral assets. It uses an experiment carried out with a sample of 29 CFA analysts. The results show that all three issues have a significant effect on analysts’ judgment and decision-making in processing FV estimates...

...Filippo Vitolla; Nicola Raimo; Michele Rubino; Antonello Garzoni Purpose The football industry presents a unique setting for intellectual capital analysis. This study aims to investigate the online intellectual capital disclosure level of top football clubs and to analyse the impact of some...

...Giuseppe Nicolò; Natalia Aversano; Giuseppe Sannino; Paolo Tartaglia Polcini Purpose This study aims to analyse the extent and type of online intellectual capital (IC) disclosure provided by a sample of 117 Italian listed companies. The study also seeks to identify possible determinants...

... this role is moderated by incentives to promote corporate transparency, including information asymmetry problems and financial constraints. IR represents the last frontier of corporate disclosure and aims to represent, through the annual integrated report, the ability of an organization to create value over...

... at: giusy.secundo@unisalento.it 25 04 2020 23 06 2020 29 07 2020 30 07 2020 13 08 2020 13 08 2020 © Emerald Publishing Limited 2020 Emerald Publishing Limited Licensed re-use rights only Social media Digital transformation Disclosure Corporate reporting Smart...

...Natalia Aversano; Giuseppe Nicolò; Giuseppe Sannino; Paolo Tartaglia Polcini Purpose The present research aims to analyse the extent to which Italian public universities disclose intellectual capital (IC) information through the Integrated Plan and the main features of IC disclosure (ICD) in terms...

...Praveen Kumar; Mohammad Firoz Purpose The purpose of this paper is to analyse the certified emission reduction (CERs) disclosure and reporting practices followed by Indian firms. Design/methodology/approach The study is based on all 131 Indian firms who received the CERs under the CDM...

...Mostafa Kayed Mohamed; Alessandra Allini; Luca Ferri; Annamaria Zampella Purpose This paper aims to examine the usefulness of disclosures provided by Egyptian firms in the management report from the viewpoint of financial analysts and institutional investors. Design/methodology/approach...

...Yuli Marcela Suárez-Rico; Mª Antonia García-Benau; Mauricio Gómez-Villegas Purpose This study aims to analyse CSR communication in the Latin American Integrated Market companies using Facebook, by studying disclosure and its determinants along with the legitimacy and interactivity of CSR posts...

... Specifically, this study assesses whether economic and institutional conditions explain CSR disclosure strategies used by 30 listed and unlisted banks from six countries in the context of the recent 2007/2008 global financial crisis. The annual reports and social responsibility reports of the largest banks...