Purpose The purpose of this study is to examine the impact of carbon performance on
carbon disclosure among nonfinancial French-listed firms, while also considering the …

Purpose The study explores the relationship between information overloading and the
complexity of reporting. In particular, it investigates whether voluntary information in a firm …

Purpose This paper aims to verify whether the integration of sustainability in executive
compensation positively affects firms' non-financial performance and whether corporate …

Purpose This study aims to explore the extent of risk disclosure (RD) among conventional
banks (CBs) and Islamic banks (IBs) listed on stock markets in the Gulf cooperation council …

This study provides empirical evidence on changes in entities' reporting of interests in joint
ventures from proportionate consolidation to the equity method following adoption of IFRS …

This study aims to determine the factors influencing carbon emissions disclosure in basic
and chemical industrial companies listed on the IDX in 2016-2019. The research approach …

This research paper describes the accounting practices of Jordanian companies engaged in
agricultural activities, and identifies the influence of company characteristics on …

This article aims to explore the risk management practices (RMPs) of Islamic banks (IBs) and
conventional banks (CBs) in the Gulf Cooperation Council (GCC). It assesses the different …

This study examines the effects of board structure on information disclosure in annual
reports of the listed firms in Sub-Saharan Africa countries' stock exchanges. Findings …

The paper aims to explain the development of the modified strategic management
accounting disclosure index. The main purpose of strategic management accounting …