Takes as its departure point the criticism of Guthrie and Parker by Arnold and the Tinker et
al. critique of Gray et al. Following an extensive review of the corporate social reporting …

This article is concerned with the measurement of disclosure in published financial reports.
In particular, the use of a disclosure index is examined by reviewing the literature that has …

Integrated reporting is the latest novelty in the corporate reporting field. It is a tool capable of
better representing the capacity of companies to create value over time. In recent years …

Purpose This study aims to investigate the extent and nature of corporate social
responsibility (CSR) disclosure in the context of Jordan. It also empirically examines the …

Increased business complexities coupled with enhanced global transformation have
propelled corporations to behave as responsible citizens to drive the sustainability agenda …

Purpose–This study aims to investigate the relationship between corporate governance and
financial characteristics and the extent of corporate social responsibility (CSR) disclosure in …

Integrated reporting (IR) is used to demonstrate a firm's capacity to create value in the short,
medium, and long term. It can better represent existing relationships between the company …

The effect of disclosure level on the cost of equity capital is a matter of considerable interest
and importance to the financial reporting community. However, the association between …

This paper examines the impact of ownership structure and board composition on voluntary
disclosure. Ownership structure is characterized by managerial ownership, blockholder …

This study examines factors influencing the voluntary disclosures of three types of
information (strategic, nonfinancial, financial) contained in the annual reports of MNCs from …