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How institutions affect CSR practices in the Middle East and North Africa: A critical review
This systematic literature review integrates the Varieties of Institutional Systems (VIS)
framework and Patchwork Institutions lens to unpack how institutional heterogeneity in the …
framework and Patchwork Institutions lens to unpack how institutional heterogeneity in the …
Determinants of forward-looking disclosures in integrated reporting
Purpose This paper aims to examine the nature and extent of forward-looking disclosures in
early examples of integrated reporting and to investigate the determinants of those …
early examples of integrated reporting and to investigate the determinants of those …
[HTML][HTML] Corporate governance mechanisms and ESG reporting: Evidence from the Saudi Stock Market
The code of corporate governance in Saudi Arabia places a greater focus on social
responsibility initiatives by Saudi companies and the reporting of such activities to the …
responsibility initiatives by Saudi companies and the reporting of such activities to the …
Integrated reporting quality and BoD characteristics: an empirical analysis
The amount of literature on IR has grown over the last few years, but while particular
attention has been paid to the variables that can play a role in IR adoption, IR quality and its …
attention has been paid to the variables that can play a role in IR adoption, IR quality and its …
Sustainability reporting in the aviation industry: worldwide evidence
Purpose The purpose of this study is to investigate empirically what affects Global Reporting
Initiative (GRI)-based sustainability reporting and its relationship with firm performance in the …
Initiative (GRI)-based sustainability reporting and its relationship with firm performance in the …
Determinants of CSR disclosure: an evidence from India
Purpose This paper aims to undertake an empirical investigation on firm characteristics
determining corporate social responsibility (CSR) disclosure and its subcategories such as …
determining corporate social responsibility (CSR) disclosure and its subcategories such as …
[HTML][HTML] Does corporate governance affect the quality of integrated reporting?
This study examines how governance mechanisms affect the quality of integrated reporting
(IR), which is fast emerging both as a tool to help firms understand their value creation …
(IR), which is fast emerging both as a tool to help firms understand their value creation …
Corporate attributes affecting sustainability reporting: an Indian perspective
Purpose This paper aims to examine the relationship between sustainability reporting by
companies and selected corporate specific attributes. It also highlights that the scope of …
companies and selected corporate specific attributes. It also highlights that the scope of …
Factors influencing integrated reporting practices among Malaysian public listed real property companies: A sustainable development effort
This study examines the integrated reporting practices among the public listed real property
companies in Malaysia. Specifically, this study examines the level of integrated reporting …
companies in Malaysia. Specifically, this study examines the level of integrated reporting …
Does the quality of voluntary disclosure constrain earnings management in emerging economies? Evidence from Middle Eastern and North African banks
Purpose This study aims to examine the influence of the quality of voluntary disclosure
(QVD) on earnings management (EM) amongst a sample of commercial banks in the Middle …
(QVD) on earnings management (EM) amongst a sample of commercial banks in the Middle …