The purpose of this study is to examine the practice of Corporate Social Responsibility
(CSR) Disclosure in a Saudi Arabian context. This study has two particular objectives. First, it …

Purpose The purpose of this paper is to investigate the potential influence of corporate
governance mechanisms on risk disclosure quality in Tunisia. Design/methodology …

The study aims to investigate the potential determinants that may influence the quality of
financial reporting of 88 annual reports of a sample of 22 Lebanese banks for the period …

The study aims to operationalize financial reporting quality in terms of the qualitative
characteristics (QCs) as stated by the Accounting and Auditing Organization of Islamic …

We, the Editors and Publisher of the Journal of Sustainable Finance and Investment, have
retracted the following articles which are all part of the Special Issue titled Accounting …

The importance ofhigh-quality financial statements is highlighted by the main
standardsetting institutions activating in the field of accounting and reporting. These have …

Purpose The purpose of this study is to examine the effect of the presence of professional
accountants in the top management team (TMT) on financial reporting quality (FRQ) in …

Purpose The purpose of this study is to examine the effect of financial reporting quality
(FRQ) on share price movement (SPM) of listed companies in an emerging and develo** …

The study's objective was to analyse the relationship between corporate governance
attributes and financial reporting quality from a develo** country perspective. Data was …

The concept of 'quality'has been fundamental to any debate on financial reporting,
regulation and accounting standard setting globally. One of the reasons often advanced for …