Pub Date : 2023-11-10DOI: 10.1057/s41310-023-00209-0
Helmi A. Boshnak
{"title":"Ownership concentration, managerial ownership, and firm performance in Saudi listed firms","authors":"Helmi A. Boshnak","doi":"10.1057/s41310-023-00209-0","DOIUrl":"https://doi.org/10.1057/s41310-023-00209-0","url":null,"abstract":"","PeriodicalId":45050,"journal":{"name":"International Journal of Disclosure and Governance","volume":"90 16","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-11-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135091734","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-11-10DOI: 10.1057/s41310-023-00206-3
Hamilton Elkins, Gary Entwistle, Regan N. Schmidt
{"title":"Expectations for sustainability reporting from users, preparers, and the accounting profession","authors":"Hamilton Elkins, Gary Entwistle, Regan N. Schmidt","doi":"10.1057/s41310-023-00206-3","DOIUrl":"https://doi.org/10.1057/s41310-023-00206-3","url":null,"abstract":"","PeriodicalId":45050,"journal":{"name":"International Journal of Disclosure and Governance","volume":"110 43","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-11-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135137510","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-10-31DOI: 10.1057/s41310-023-00207-2
Manal Ahdadou, Abdellah Aajly, Mohamed Tahrouch
{"title":"Unlocking the potential of augmented intelligence: a discussion on its role in boardroom decision-making","authors":"Manal Ahdadou, Abdellah Aajly, Mohamed Tahrouch","doi":"10.1057/s41310-023-00207-2","DOIUrl":"https://doi.org/10.1057/s41310-023-00207-2","url":null,"abstract":"","PeriodicalId":45050,"journal":{"name":"International Journal of Disclosure and Governance","volume":"14 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135809285","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-10-26DOI: 10.1057/s41310-023-00202-7
Hyoung-Joo Lim, Dafydd Mali
{"title":"An analysis of the effect of audit effort (hours) on stock price volatility: evidence of increasing demand reducing uncertainty","authors":"Hyoung-Joo Lim, Dafydd Mali","doi":"10.1057/s41310-023-00202-7","DOIUrl":"https://doi.org/10.1057/s41310-023-00202-7","url":null,"abstract":"","PeriodicalId":45050,"journal":{"name":"International Journal of Disclosure and Governance","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134908172","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-10-25DOI: 10.1057/s41310-023-00200-9
Julien Le Maux, Nadia Smaili
{"title":"CEO narcissism, board of directors and disclosure quality: evidence from the readability of CEO letter","authors":"Julien Le Maux, Nadia Smaili","doi":"10.1057/s41310-023-00200-9","DOIUrl":"https://doi.org/10.1057/s41310-023-00200-9","url":null,"abstract":"","PeriodicalId":45050,"journal":{"name":"International Journal of Disclosure and Governance","volume":"53 8","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135219233","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-10-24DOI: 10.1057/s41310-023-00205-4
Nindhita Nisrina Sari, Siti Nuryanah
{"title":"The role of shareholders in controlling tax avoidance: evidence from ASEAN countries","authors":"Nindhita Nisrina Sari, Siti Nuryanah","doi":"10.1057/s41310-023-00205-4","DOIUrl":"https://doi.org/10.1057/s41310-023-00205-4","url":null,"abstract":"","PeriodicalId":45050,"journal":{"name":"International Journal of Disclosure and Governance","volume":"105 6","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135273947","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-10-16DOI: 10.1057/s41310-023-00201-8
Manish Bansal
{"title":"Unpacking the drivers of earnings management in CSR firms: influence of investor risk perception","authors":"Manish Bansal","doi":"10.1057/s41310-023-00201-8","DOIUrl":"https://doi.org/10.1057/s41310-023-00201-8","url":null,"abstract":"","PeriodicalId":45050,"journal":{"name":"International Journal of Disclosure and Governance","volume":"36 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136115151","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-09-21DOI: 10.1057/s41310-023-00199-z
Akshita Arora, Ranjit Tiwari
{"title":"Using gender diversity to improve intellectual capital performance: an Indian investigation","authors":"Akshita Arora, Ranjit Tiwari","doi":"10.1057/s41310-023-00199-z","DOIUrl":"https://doi.org/10.1057/s41310-023-00199-z","url":null,"abstract":"","PeriodicalId":45050,"journal":{"name":"International Journal of Disclosure and Governance","volume":"19 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136154044","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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