... Resource dependency theory G28 G32 G38 Prince Sattam bin Abdulaziz University PSAU/2026/R/1447 This study is supported via funding from Prince Sattam bin Abdulaziz University, project number (PSAU/2026/R/1447). In the contemporary global economy, enterprises must use nonmarket...

... Publishing Limited 2026 Emerald Publishing Limited Licensed re-use rights only Climate-related financial risk disclosures Meta-theoretical framework Carbon accounting TCFD ISSB S2 Climate risk G18 G32 G38 M40 Q54 Australian Research Council ARC LP200100311 BS, ML and TS...

... Emerald Publishing Limited Emerald Publishing Limited Licensed re-use rights only CEO inside debt Executive compensation Operating leverage Risk Agency conflicts G32 G34 M12 The assumption here is that CEOs not only have a desire to pursue risk-reducing policies but, more...

... Emerald Publishing Limited 2022 Emerald Publishing Limited Licensed re-use rights only Audit rotation Information asymmetry Political connections GCC Emerging markets M42 M41 G32 G34 G38 This paper is motivated by the historical, yet continuing, debate in the auditing...

... reporting Firm value Cost of equity Information environment International Integrated Reporting Framework Voluntary adoption M40 M41 G32 There has been growing awareness of the International Integrated Reporting Framework (IIRF) since its release in December 2013 (de Villiers et al...

... agency theory to financial statement comparability through an analysis of moral hazard and adverse selection tenets, and how it leads to reduced levels of investment inefficiency in a firm. Financial statement comparability Investment efficiency Product market competition G01 G32 H26...