... have increased attention to Party construction in corporate reports (Sun, 2021), systematic research on its determinants, quantity and quality and variation remains scarce. Moreover, in recent years, ESG disclosure has become a critical domain of corporate transparency, especially in emerging markets...

.... To test our prediction, we choose emerging market firms. We focus on Indian firms instead of multi-country firms for several reasons. First, controlling all country-specific factors (particularly unobserved ones) that may affect financial statement readability and foreign equity investment activities...

... with corporate performance is a phenomenon of a new emerging market within an economy booming period, particularly in China. Research limitations/implications The results and argument of this paper may not totally follow the traditional literature. But they provide a new research question that requires...

... impact (de Villiers and van Staden, 2010a , 2010b ; Kolk and Perego, 2010). Norman Wong can be contacted at: n.wong@auckland.ac.nz © Emerald Group Publishing Limited 2016 Emerald Group Publishing Limited Licensed re-use rights only Sustainability reporting Emerging market...

...Liang Song; Joel C Tuoriniemi Purpose – The purpose of this paper is to examine how firms’ accounting quality affects bank loan contracting in seven emerging markets and whether these relationships are affected by borrowers’ governance standards. Design/methodology/approach – The study...