Now showing items 411-414 of 414
Auditing in the time of social distancing: The effect of COVID-19 on auditing quality
Purpose: Our paper aims to discuss the theoretical impact of Covid-19 social distancing outbreak on audit quality. Design/methodology/approach: Our paper uses a desk study method to explore the possible impact of COVID-19 ...
Is corporate environmental disclosure associated with firm value? A multi-country study of Gulf Cooperation Council firms
Several studies have found a relationship between corporate social and environmental disclosure and firm value or accounting profitability. Where environmental disclosure has been the focus, though, only single-country ...
Does the quality of country-level governance have an impact on corporate environmental disclosure? Evidence from GCC countries
Despite the growth in corporate environmental disclosure (CED) across the world, there remains considerable heterogeneity in the extent to which firms disclose their environmental impacts. To better understand these changes ...
Factors affecting corporate environmental disclosure in emerging economies – the role of corporate governance structures
This study seeks to examine whether internal corporate governance (CG) mechanisms affect Corporate Environmental Disclosure (CED) in emerging economies. Using a sample of 500 firm-year observations, this study distinctively ...