... 12 2025 14 12 2025 © 2026 Emerald 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...

... Tournament incentives Financial statement readability Corporate governance G14 G34 M40 Corresponding author Ammad Ahmed ammad.ahmed@sharjah.ac.ae Form 10-Ks, which include both standardized accounting and management’s narrative disclosures, allow for managerial discretion...

... Limited Licensed re-use rights only Non-GAAP SEC guidance Informativeness Opportunism Judgment Decision-making Uncertainty Epistemic motivation Process accountability G38 M40 M41 M48 In issuing guidance on non-GAAP disclosures regulators must manage a trade-off between...

... to businesses and households. © Emerald Publishing Limited 2024 Emerald Publishing Limited Licensed re-use rights only Corporate social responsibility Bank capital Risk Firm value M14 M40 M41 M48 Over time, companies and countries that do not respond to stakeholders...

... 2021 Emerald Publishing Limited Licensed re-use rights only 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., 2020 ; IIRC, 2018 ; Rinaldi et al., 2018...

... G30 M40 Corporate social responsibility (CSR) can be defined as the social and environmental actions of businesses that influence the quality of their relevant stakeholders’ lives (Heugens and Oosterhout, 2008 ; Zuo et al., 2017). These may include external actions...

...-Alhtaybat, 2018). This may consequently lead to set up an organization’s governance structure based on solely short-term disruptions and to respond to stakeholders’ legitimate needs with a “silos” thinking in the pursuit of merely financial results. M14 M40 M41 Value creation Stakeholder...

.... Then we examine the asymmetric impact of actual CSR expenditure on stock returns based on whether firms: Firm value Section 135 Mandatory CSR regime Indian Companies Act CSR expenditure M14 M40 M41 M48 Poverty, unemployment, poor working conditions and gender inequality...