Sustainability reporting in Africa: A systematic review and agenda for future research
This study provides a comprehensive systematic review of the sustainability reporting
research focused on Africa. Using a systematic literature review approach, we synthesized …
research focused on Africa. Using a systematic literature review approach, we synthesized …
The impact of social, environmental and corporate governance disclosures on firm value: Evidence from Egypt
Purpose The purpose of this paper is to examine the impact of environmental, social, and
governance (ESG) practices disclosure and firm value in the Egyptian context. This is done …
governance (ESG) practices disclosure and firm value in the Egyptian context. This is done …
Does board independence moderate the relationship between environmental disclosure quality and performance? Evidence from static and dynamic panel data
Purpose This study aims to link environmental disclosure quality (EDQ) to firm performance
and examine the moderating role of board independence in this relationship …
and examine the moderating role of board independence in this relationship …
Connecting the dots: A systematic review of corporate social responsibility, information asymmetry, and economic implications
This paper conducts a comprehensive review of the theoretical and empirical connections
between Corporate Social Responsibility (CSR), Information Asymmetry (IA), and their …
between Corporate Social Responsibility (CSR), Information Asymmetry (IA), and their …
How do stock market participants value ESG performance? Evidence from Middle Eastern and North African Countries
Empirical evidence indicates that Environmental, Social, and Governance (ESG) practices
are associated with firm financial performance, but little is known about stock market …
are associated with firm financial performance, but little is known about stock market …
The financial and market consequences of environmental, social and governance ratings: The implications of recent political volatility in Egypt
Purpose This study aims to examine the combined impact of environmental, social and
governance (ESG) ratings on the market and financial performance of Egyptian companies …
governance (ESG) ratings on the market and financial performance of Egyptian companies …
The relationship between environmental disclosure quality and earnings quality: a panel study of an emerging market
Purpose The purpose of this paper is to examine the association between corporate
environmental disclosure quality (EDQ) and earnings quality (EQ). Design/methodology …
environmental disclosure quality (EDQ) and earnings quality (EQ). Design/methodology …
Environmental disclosure quality and risk: the moderating effect of corporate governance
Purpose The purpose of this article is to investigate the relationship between environmental
disclosure quality (EDQ) and risk and to further examine whether corporate governance …
disclosure quality (EDQ) and risk and to further examine whether corporate governance …
Perception of preparers of sustainability reports in the Middle East: Contrasting between local and global
Purpose This study aims to explore the preparers' perceptions of sustainability reporting as a
distinct voluntary corporate reporting practice in the Middle East. It links these perceptions to …
distinct voluntary corporate reporting practice in the Middle East. It links these perceptions to …
The impact of mandatory adoption of XBRL on firm's stock liquidity: a cross-country study
Purpose The purpose of this paper is to examine the impact of the mandatory adoption of
eXtensible Business Reporting Language (XBRL) on firm's stock liquidity …
eXtensible Business Reporting Language (XBRL) on firm's stock liquidity …