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Corporate boards, audit committees and voluntary disclosure: evidence from Italian Listed Companies

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Cited by:

  1. Veeravel, V & Murugesan, Vijaya Prabhagar & Narayanamurthy, Vijayakumar, 2024. "Does ESG disclosure really influence the firm performance? Evidence from India," The Quarterly Review of Economics and Finance, Elsevier, vol. 95(C), pages 193-202.
  2. Abdullah Al Maani & Ola Buraik & Asmaa Al-Amarneh & Mohammad Almashaqbeh, 2025. "The Effect of the Audit Committee on the Voluntary Risk Disclosure in Jordanian Commercial Banks: The Moderating Role of Family Ownership," JRFM, MDPI, vol. 18(3), pages 1-16, March.
  3. Bigelli, Marco & Mengoli, Stefano & Sandri, Sandro, 2023. "ESG score, board structure and the impact of the non-financial reporting directive on European firms," Journal of Economics and Business, Elsevier, vol. 127(C).
  4. Jaime Guerrero-Villegas & Leticia Pérez-Calero & José Manuel Hurtado-González & Pilar Giráldez-Puig, 2018. "Board Attributes and Corporate Social Responsibility Disclosure: A Meta-Analysis," Sustainability, MDPI, vol. 10(12), pages 1-22, December.
  5. George Drogalas & Michail Nerantzidis & Margaritis Samaras & Michail Pazarskis, 2020. "Audit committee and factors that affect its characteristics: the case of Greece," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 17(4), pages 181-194, December.
  6. Nadia Smaili & Camélia Radu & Amir Khalili, 2023. "Board effectiveness and cybersecurity disclosure," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 27(4), pages 1049-1071, December.
  7. repec:osf:socarx:kxfqe_v1 is not listed on IDEAS
  8. George Drogalas & Michail Nerantzidis & Dimitrios Mitskinis & Ioannis Tampakoudis, 2021. "The relationship between audit fees and audit committee characteristics: evidence from the Athens Stock Exchange," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 18(1), pages 24-41, March.
  9. Akbas Halil Emre, 2016. "The Relationship Between Board Characteristics and Environmental Disclosure: Evidence from Turkish Listed Companies," South East European Journal of Economics and Business, Sciendo, vol. 11(2), pages 7-19, December.
  10. Muath Abdelqader & Khalil Nimer & Tamer K. Darwish, 2021. "IFRS compliance in GCC countries: Do corporate governance mechanisms make a difference?," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 18(4), pages 411-425, December.
  11. Simona Alfiero & Massimo Cane & Ruggiero Doronzo & Alfredo Esposito, 2018. "Determining characteristics of boards adopting Integrated Reporting," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2018(2), pages 37-71.
  12. Philna Coetzee & Lourens J. Erasmus, 2020. "Driving Audit Committee Disclosure: Legislation Versus Best Practice," Business Perspectives and Research, , vol. 8(1), pages 36-50, January.
  13. Zakia Abdelmoneim & Mohamed Samy El-Deeb, 2024. "BOD characteristics and their impact on the link between ESG disclosure and integrated reporting disclosure quality: a study of Egyptian non-financial firms," Future Business Journal, Springer, vol. 10(1), pages 1-20, December.
  14. Muhammad Yar Khan & Anam Javeed & Ly Kim Cuong & Ha Pham, 2020. "Corporate Governance and Cost of Capital: Evidence from Emerging Market," Risks, MDPI, vol. 8(4), pages 1-29, October.
  15. Lawrence Asare Boadi & Philomena Dadzie & Sampson Narteh-Yoe & James Ntiamoah Doku & Richard Takyi Opoku & Kofi Afriyie Nyamekye, 2023. "Board Meeting Effectiveness and Bank Performance: Evidence from Sub-Saharan Africa," International Journal of Economics and Financial Issues, Econjournals, vol. 13(6), pages 35-41, November.
  16. Elena Merino & Montserrat Manzaneque & Yolanda Ramírez, 2019. "Value-added distribution to stakeholder of Spanish listed companies: a corporate governance perspective," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 23(3), pages 577-604, September.
  17. Camélia Radu & Samaneh Maram, 2021. "The value relevance of reported carbon emissions," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 25(2), pages 347-377, June.
  18. Nicola Cucari & Salvatore Esposito De Falco & Beatrice Orlando, 2018. "Diversity of Board of Directors and Environmental Social Governance: Evidence from Italian Listed Companies," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 25(3), pages 250-266, May.
  19. Sarto, Fabrizia & Saggese, Sara & Carbone, Emmadonata & Sarnacchiaro, Pasquale, 2024. "Integrating SEM, Wald test and ANOM to disentangle the effect of TMT functional background on strategic plans," Socio-Economic Planning Sciences, Elsevier, vol. 96(C).
  20. Halil Emre Akbaş & Seda Canikli, 2018. "Determinants of Voluntary Greenhouse Gas Emission Disclosure: An Empirical Investigation on Turkish Firms," Sustainability, MDPI, vol. 11(1), pages 1-24, December.
  21. Rama Iyer, Subramanian & Sankaran, Harikumar & Walsh, Steve T., 2020. "Influence of Director Expertise on Capital Structure and Cash Holdings in High-Tech Firms," Technological Forecasting and Social Change, Elsevier, vol. 158(C).
  22. García-Sánchez, Isabel-María & Suárez-Fernández, Oscar & Martínez-Ferrero, Jennifer, 2019. "Female directors and impression management in sustainability reporting," International Business Review, Elsevier, vol. 28(2), pages 359-374.
  23. MNIF, Yosra & TAHARI, Marwa, 2022. "Audit committee characteristics and compliance by Islamic banks with AAOIFI accounting standards," Advances in accounting, Elsevier, vol. 57(C).
  24. Abdalla Shwairef & Azlan Amran & Mohammad Iranmanesh & Noor Hazlina Ahmad, 2021. "The mediating effect of strategic posture on corporate governance and environmental reporting," Review of Managerial Science, Springer, vol. 15(2), pages 349-378, February.
  25. Tessema, Abiot, 2019. "The impact of corporate governance and political connections on information asymmetry: International evidence from banks in the Gulf Cooperation Council member countries," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 35(C), pages 1-17.
  26. Shu, Pei-Gi & Chiang, Sue-Jane, 2020. "The impact of corporate governance on corporate social performance: Cases from listed firms in Taiwan," Pacific-Basin Finance Journal, Elsevier, vol. 61(C).
  27. James Walker & Peder Greve & Geoff Wood & Peter Miskell, 2019. "Because you're worth it? Determinants of Vice Chancellor pay in the UK," Industrial Relations Journal, Wiley Blackwell, vol. 50(5-6), pages 450-467, November.
  28. AlKhawaldeh Afaf Mohammed & Saaydah Mansour Ibrahim, 2022. "Determinants of Corporate Risk Disclosure for Non- Financial Companies Listed on Amman Stock Exchange," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(4), pages 152-177.
  29. Shoaib Aslam & Mohamed H. Elmagrhi & Ramiz Ur Rehman & Collins G. Ntim, 2021. "Environmental management practices and financial performance using data envelopment analysis in Japan: The mediating role of environmental performance," Business Strategy and the Environment, Wiley Blackwell, vol. 30(4), pages 1655-1673, May.
  30. AlHares, Aws & Ntim, Collins & King, David, 2018. "Block Ownership and Companies' R&D Intensity: The Moderating Effect Of Culture," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 15(2), pages 19-32.
  31. Indah Fajarini Sri Wahyuningrum & Shanty Oktavilia & Sri Utami, 2022. "The Effect of Company Characteristics and Gender Diversity on Disclosures Related to Sustainable Development Goals," Sustainability, MDPI, vol. 14(20), pages 1-13, October.
  32. Hidaya Lawati & Khaled Hussainey & Roza Sagitova, 2021. "Disclosure quality vis-à-vis disclosure quantity: Does audit committee matter in Omani financial institutions?," Review of Quantitative Finance and Accounting, Springer, vol. 57(2), pages 557-594, August.
  33. Leo Vashkor Dewri, 2022. "A Critical Assessment of Interrelationship Among Corporate Governance, Financial Performance, Refined Economic Value Added to Measure Firm Value and Return on Stock," Journal of the Knowledge Economy, Springer;Portland International Center for Management of Engineering and Technology (PICMET), vol. 13(4), pages 2718-2759, December.
  34. Cristina Cersosimo, 2023. "The determinants of board size in Italian State-owned enterprises operating in water industry," DECISION: Official Journal of the Indian Institute of Management Calcutta, Springer;Indian Institute of Management Calcutta, vol. 50(2), pages 169-182, June.
  35. Paraskevi Boufounou & Ιlias Moustairas & Kanellos Toudas & Chrisovalantis Malesios, 2023. "ESGs and Customer Choice: Some Empirical Evidence," Circular Economy and Sustainability, Springer, vol. 3(4), pages 1841-1874, December.
  36. Li Wang & Hongyu Yang, 2024. "Digital technology innovation and corporate ESG performance: evidence from China," Economic Change and Restructuring, Springer, vol. 57(6), pages 1-32, December.
  37. Stefania Veltri & Romilda Mazzotta, 2016. "The Association of Board Composition, Intellectual Capital and Firm Performance in a High Ownership Concentration Context: Evidence from Italy," International Journal of Business and Management, Canadian Center of Science and Education, vol. 11(10), pages 317-317, September.
  38. Abdullah, Azrul & Ku Ismail, Ku Nor Izah, 2015. "Hedging Activities Information and Risk Management Committee Effectiveness: Malaysian evidence," MPRA Paper 85026, University Library of Munich, Germany.
  39. Rupjyoti Saha & K. C. Kabra, 2020. "Corporate Governance and Voluntary Disclosure: A Synthesis of Empirical Studies," Business Perspectives and Research, , vol. 8(2), pages 117-138, July.
  40. Tatiana Mazza & Stefano Azzali, 2014. "The Severity of Internal Controls over Financial Reporting Deficiencies: Differences among Types and Industries," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2014(1), pages 55-77.
  41. Suliman Alshahmy & Hafez Abdo, 2023. "Impacts of reserve and decommissioning disclosures on value and performance of oil and gas firms listed in the UK," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 20(2), pages 168-184, June.
  42. Neifar, Souhir & Jarboui, Anis, 2018. "Corporate governance and operational risk voluntary disclosure: Evidence from Islamic banks," Research in International Business and Finance, Elsevier, vol. 46(C), pages 43-54.
  43. María Consuelo Pucheta‐Martínez & Isabel Gallego‐Álvarez & Inmaculada Bel‐Oms, 2021. "Corporate social and environmental disclosure as a sustainable development tool provided by board sub‐committees: Do women directors play a relevant moderating role?," Business Strategy and the Environment, Wiley Blackwell, vol. 30(8), pages 3485-3501, December.
  44. Filippo Vitolla & Nicola Raimo & Arcangelo Marrone & Michele Rubino, 2020. "The role of board of directors in intellectual capital disclosure after the advent of integrated reporting," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(5), pages 2188-2200, September.
  45. Steven DeSimone & Giuseppe D’Onza & Gerrit Sarens, 2021. "Correlates of internal audit function involvement in sustainability audits," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 25(2), pages 561-591, June.
  46. Veltri, Stefania & Ferraro, Olga, 2018. "Does other comprehensive income matter in credit-oriented systems? Analyzing the Italian context," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 30(C), pages 18-31.
  47. Vera Lucia M. Cunha & M. Dinis Mendes, 2017. "Financial Determinants of Corporate Governance Disclosure: Portuguese Evidence," Athens Journal of Business & Economics, Athens Institute for Education and Research (ATINER), vol. 3(1), pages 21-36, January.
  48. Giuseppe Ianniello, 2015. "The effects of board and auditor independence on earnings quality: evidence from Italy," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 19(1), pages 229-253, February.
  49. Sabri Boubaker & Imen Derouiche & Hung Nguyen, 2022. "Voluntary disclosure, tax avoidance and family firms," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 26(1), pages 129-158, March.
  50. Sarapee Chanatup & Somnuk Aujirapongpan & Supit Ritkaew, 2020. "The influence of corporate governance mechanism on the integrated financial reporting and investment risk of Thai listed companies," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 7(4), pages 2818-2831, June.
  51. Elmagrhi, Mohamed H. & Ntim, Collins G. & Wang, Yan & Elamer, Ahmed A. & Crossley, Richard, 2021. "The effect of vice-chancellor characteristics and internal governance mechanisms on voluntary disclosures in UK higher education institutions," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 45(C).
  52. Dwi Ratmono & Darsono Darsono & Nur Cahyonowati & Triana Chaerun Niza, 2022. "Greenhouse Gas Emission Accounting Disclosure, Corporate Characteristics and Governance: An Empirical Investigation on Indonesian Firms," International Journal of Energy Economics and Policy, Econjournals, vol. 12(6), pages 86-95, November.
  53. Ines Maraghni & Mehdi Nekhili & Tawhid Chtioui, 2016. "Caractéristiques du comité d'audit et étendue du reporting sur le contrôle interne : cas des entreprises françaises," Post-Print hal-01901185, HAL.
  54. Abdu Mohammed Assfaw & Dhiraj Sharma, 2024. "Does corporate governance spur bank intellectual capital in an emerging economy? A system GMM analysis from Ethiopia," Future Business Journal, Springer, vol. 10(1), pages 1-28, December.
  55. Kirti Aggarwal, 2023. "Corporate governance and HR disclosure practices: evidence from India," SN Business & Economics, Springer, vol. 3(2), pages 1-18, February.
  56. Pavlopoulos, Athanasios & Magnis, Chris & Iatridis, George Emmanuel, 2017. "Integrated reporting: Is it the last piece of the accounting disclosure puzzle?," Journal of Multinational Financial Management, Elsevier, vol. 41(C), pages 23-46.
  57. Ines Ben Jazia & Maali Kachouri, 2024. "Board Size as a Mediator in the Relationship Between Corporate Social Responsibility and Audit Quality: Insights from Europe," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(2), pages 91-112.
  58. Abdelrazaq Farah Freihat & Renad Al-Hiyari, 2025. "Government Ownership as a Catalyst: Corporate Governance and Corporate Social Responsibility in Jordan’s Industrial Sector," JRFM, MDPI, vol. 18(5), pages 1-28, May.
  59. Maria Entina Puspita & Dwi Ratmono & Mitsalina Tantri & Yohanes Julianto & Rizki Ridhasyah, 2024. "Carbon Emissions Accounting Disclosure: An Empirical Analysis during the Covid-19 Pandemic Period in a Developing Country," International Journal of Energy Economics and Policy, Econjournals, vol. 14(2), pages 37-45, March.
  60. Gerçek Özparlak & Burcu Gürol, 2025. "The role of diversity on the environmental performance and transparency," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 27(1), pages 483-507, January.
  61. Govindan, Kannan & Kilic, Merve & Uyar, Ali & Karaman, Abdullah S., 2021. "Drivers and value-relevance of CSR performance in the logistics sector: A cross-country firm-level investigation," International Journal of Production Economics, Elsevier, vol. 231(C).
  62. Yahya Ali Al-Matari & Sulaiman Abdullah Saif Mohammed & Ebrahim Mohammed Al-Matari, 2017. "Audit Committee Activities and the Internal Control System of Commercial Banks Operating in Yemen," International Review of Management and Marketing, Econjournals, vol. 7(1), pages 191-196.
  63. Maadi Bakor Omar & Azhar B Abdul Rahman & Fathilatul Zakimi bin Abdul Hamid, 2018. "The Association between Corporate Governance and Disclosure of Audit Committee Characteristics: A Conceptual Model for the Saudi Listed Companies," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 8(3), pages 325-335, July.
  64. Abdul Mansulu, 2021. "Corporate Governance and Voluntary Disclosure Practices in Czech Republic," Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Mendel University Press, vol. 69(1), pages 111-125.
  65. Abdullah, Azrul Bin & Ismail, Ku Nor Izah Ku, 2018. "Hedging Activities Information and Risk Management Committee Effectiveness: Malaysian evidence," SocArXiv kxfqe, Center for Open Science.
  66. Noor Azuddin Yakob & Norraidah Abu Hasan, 2021. "Exploring the Interaction Effects of Board Meetings on Information Disclosure and Financial Performance in Public Listed Companies," Economies, MDPI, vol. 9(4), pages 1-11, September.
  67. Isabel‐María García‐Sánchez, 2020. "Drivers of the CSR report assurance quality: Credibility and consistency for stakeholder engagement," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(6), pages 2530-2547, November.
  68. Saidatou Dicko & Hanen Khemakhem & Félix Zogning, 2020. "Political connections and voluntary disclosure: the case of Canadian listed companies," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 24(2), pages 481-506, June.
  69. Orazalin, Nurlan & Mahmood, Monowar, 2018. "Economic, environmental, and social performance indicators of sustainability reporting: Evidence from the Russian oil and gas industry," Energy Policy, Elsevier, vol. 121(C), pages 70-79.
  70. Sandro Brunelli & Chiara Carlino & Rosella Castellano & Alessandro Giosi, 2021. "Going concern modifications and related disclosures in the Italian stock market: do regulatory improvements help investors in capturing financial distress?," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 25(2), pages 433-473, June.
  71. repec:uii:jcauii:v:1:y:2019:i:3:p:173-187 is not listed on IDEAS
  72. Badar Alshabibi & Shanmuga Pria & Khaled Hussainey, 2021. "Audit Committees and COVID-19-Related Disclosure Tone: Evidence from Oman," JRFM, MDPI, vol. 14(12), pages 1-17, December.
  73. V. Veeravel & E. K. S. Sadharma & Bandi Kamaiah, 2024. "Do ESG disclosures lead to superior firm performance? A method of moments panel quantile regression approach," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(1), pages 741-754, January.
  74. Andrea Lippi & Riccardo Torelli & Andrea Caccialanza, 2024. "Relationship between governance diversity and company growth: Evidence from the FT 1000 Europe's fastest growing companies," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(1), pages 650-658, January.
  75. Gjergji, Rafaela & Vena, Luigi & Campopiano, Giovanna & Sciascia, Salvatore & Cortesi, Alessandro, 2024. "Strategy disclosure and cost of capital: The key role of women directors for family firms," Journal of Family Business Strategy, Elsevier, vol. 15(2).
  76. Maali Kachouri Ben Saad & Anis Jarboui, 2015. "Does corporate governance affect financial communication transparency? Empirical evidence in the Tunisian context," Cogent Economics & Finance, Taylor & Francis Journals, vol. 3(1), pages 1090944-109, December.
  77. Miloud, Tarek, 2024. "Corporate governance and CSR disclosure: Evidence from French listed companies," Global Finance Journal, Elsevier, vol. 59(C).
  78. Jimi Siekkinen, 2017. "Board characteristics and the value relevance of fair values," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 21(2), pages 435-471, June.
  79. Antonio Corvino & Federica Doni & Silvio Bianchi Martini, 2020. "Corporate Governance, Integrated Reporting and Environmental Disclosure: Evidence from the South African Context," Sustainability, MDPI, vol. 12(12), pages 1-19, June.
  80. Lúcia Lima Rodrigues & Francisca Tejedo-Romero & Russell Craig, 2017. "Corporate governance and intellectual capital reporting in a period of financial crisis: Evidence from Portugal," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 14(1), pages 1-29, February.
  81. Samaha, Khaled & Khlif, Hichem & Hussainey, Khaled, 2015. "The impact of board and audit committee characteristics on voluntary disclosure: A meta-analysis," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 24(C), pages 13-28.
  82. Lintang D. Sekarlangit & Ratna Wardhani, 2021. "The Effect of the Characteristics and Activities of the Board of Directors on Sustainable Development Goal (SDG) Disclosures: Empirical Evidence from Southeast Asia," Sustainability, MDPI, vol. 13(14), pages 1-17, July.
  83. Abdul Mansulu & Daniel Anarfi, 2019. "Discretionary Disclosure of Listed Non-Financial Firms in an Emerging Market: Evidence from Ghana," Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Mendel University Press, vol. 67(3), pages 823-837.
  84. Melis, Andrea & Gaia, Silvia & Carta, Silvia, 2015. "Directors' remuneration: A comparison of Italian and UK non-financial listed firms' disclosure," The British Accounting Review, Elsevier, vol. 47(1), pages 66-84.
  85. Thi H.H. Nguyen & Mohamed H. Elmagrhi & Collins G. Ntim & Yue Wu, 2021. "Environmental performance, sustainability, governance and financial performance: Evidence from heavily polluting industries in China," Business Strategy and the Environment, Wiley Blackwell, vol. 30(5), pages 2313-2331, July.
  86. Renata Konadu & Gabriel Sam Ahinful & Samuel Owusu-Agyei, 2021. "Corporate governance pillars and business sustainability: does stakeholder engagement matter?," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 18(3), pages 269-289, September.
  87. Samya Tahir & Mian Sajid Nazir & Muhammad Ali Jibran Qamar & M. Martin Boyer, 2022. "Ineffective implementation of corporate governance? A call for greater transparency to reduce agency cost," Managerial and Decision Economics, John Wiley & Sons, Ltd., vol. 43(5), pages 1528-1547, July.
  88. Khaleed Omair Alotaibi & Khaled Hussainey, 2016. "Determinants of CSR disclosure quantity and quality: Evidence from non-financial listed firms in Saudi Arabia," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 13(4), pages 364-393, November.
  89. Achraf Haddad, 2022. "Effect of board quality on the financial performance of conventional and Islamic banks: international comparative study after the Subprime crisis," Journal of Accounting in Emerging Economies, Emerald Group Publishing Limited, vol. 13(2), pages 399-449, June.
  90. Pascal Nguyen & Nahid Rahman & Ruoyun Zhao, 2018. "CEO characteristics and firm valuation: a quantile regression analysis," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 22(1), pages 133-151, March.
  91. Melinda Cahyaning Ratri & Iman Harymawan & Khairul Anuar Kamarudin, 2021. "Busyness, Tenure, Meeting Frequency of the CEOs, and Corporate Social Responsibility Disclosure," Sustainability, MDPI, vol. 13(10), pages 1-22, May.
  92. Trina Saha & Rubel Miah & Mahfujur Rahman & Sumon Kumar Das & Emranul Hoque, 2023. "Disclosures for slavery accounting concerning SDG 8 and corporate attributes: a study on the banking industry of Bangladesh," Future Business Journal, Springer, vol. 9(1), pages 1-11, December.
  93. Tauringana, Venancio & Chithambo, Lyton, 2015. "The effect of DEFRA guidance on greenhouse gas disclosure," The British Accounting Review, Elsevier, vol. 47(4), pages 425-444.
  94. Hsu, Shufang & Lin, Shih-Wei & Chen, Wei-Peng & Huang, Jhao-Wei, 2021. "CEO duality, information costs, and firm performance," The North American Journal of Economics and Finance, Elsevier, vol. 55(C).
  95. Stefania Veltri & Romilda Mazzotta & Franco Ernesto Rubino, 2021. "Board diversity and corporate social performance: Does the family firm status matter?," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 28(6), pages 1664-1679, November.
  96. Beatriz Cuadrado‐Ballesteros & Jennifer Martínez‐Ferrero & Isabel M. García‐Sánchez, 2017. "Board Structure to Enhance Social Responsibility Development: A Qualitative Comparative Analysis of US Companies," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 24(6), pages 524-542, November.
  97. Lara Tarquinio & Stefanía C. Posadas & Deborah Pedicone, 2020. "Scoring Nonfinancial Information Reporting in Italian Listed Companies: A Comparison of before and after the Legislative Decree 254/2016," Sustainability, MDPI, vol. 12(10), pages 1-22, May.
  98. Sally Mohammed Farghaly Abdelaliem & Khalid M. Alharbi & Nadiah A. Baghdadi & Amer Malki, 2023. "Exploring the Impact of Private Companies’ Participation in Health-Related Programs through Corporate Sustainable Reporting," Sustainability, MDPI, vol. 15(7), pages 1-16, March.
  99. Nazim Hussain & Ugo Rigoni & René P. Orij, 2018. "Corporate Governance and Sustainability Performance: Analysis of Triple Bottom Line Performance," Journal of Business Ethics, Springer, vol. 149(2), pages 411-432, May.
  100. Kaouther Chebbi & Mohammed Abdullah Ammer, 2022. "Board Composition and ESG Disclosure in Saudi Arabia: The Moderating Role of Corporate Governance Reforms," Sustainability, MDPI, vol. 14(19), pages 1-25, September.
  101. Ibrahim Mohd Al Hamadsheh & Barjoyai Bin Bardai & Abdoul Rahman Mhd Al Jounaidi, 2020. "The Mediating Effect of Voluntary Disclosure on the Relationship between Corporate Governance and Financial Performance among Listed Jordanian Companies," International Journal of Research and Scientific Innovation, International Journal of Research and Scientific Innovation (IJRSI), vol. 7(7), pages 150-157, July.
  102. Husted, Bryan W. & Sousa-Filho, José Milton de, 2019. "Board structure and environmental, social, and governance disclosure in Latin America," Journal of Business Research, Elsevier, vol. 102(C), pages 220-227.
  103. Meibo Hu & Lawrence Loh, 2018. "Board Governance and Sustainability Disclosure: A Cross-Sectional Study of Singapore-Listed Companies," Sustainability, MDPI, vol. 10(7), pages 1-14, July.
  104. Ibrahim Mohd Al Hamadsheh & Barjoyai Bin Bardai & Abdoul Rahman Mhd Al Jounaidi, 2020. "The Mediatory Effect of Voluntary Disclosure on the Relationship between Corporate Governance and Financial Performance: A Pilot Study," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 4(7), pages 325-331, July.
  105. repec:ehu:cuader:30015 is not listed on IDEAS
  106. Peter Kwarteng & Kingsley Opoku Appiah & Bismark Addai, 2023. "Influence of board mechanisms on sustainability performance for listed firms in Sub-Saharan Africa," Future Business Journal, Springer, vol. 9(1), pages 1-24, December.
  107. Rishi Kapoor Ronoowah & Boopendra Seetanah, 2023. "Corporate governance, capital structure, and firm performance: a panel VAR approach," SN Business & Economics, Springer, vol. 3(1), pages 1-30, January.
  108. Melsa Ararat & Borhan Sayedy, 2019. "Gender and Climate Change Disclosure: An Interdimensional Policy Approach," Sustainability, MDPI, vol. 11(24), pages 1-19, December.
  109. Ghazi Zouari & Kawther Dhifi, 2021. "The impact of board characteristics on integrated reporting: case of European companies," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 18(1), pages 83-94, March.
  110. Sutharson Kanapathippillai & Dessalegn Mihret & Shireenjit Johl, 2019. "Remuneration Committees and Attribution Disclosures on Remuneration Decisions: Australian Evidence," Journal of Business Ethics, Springer, vol. 158(4), pages 1063-1082, September.
  111. James Walker & Peder Greve & Geoff Wood & Peter Miskell, 2018. "Because You're Worth It? Determinants of Vice Chancellor Pay in the UK," John H Dunning Centre for International Business Discussion Papers jhd-dp2018-04, Henley Business School, Reading University.
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