International Journal of Disclosure and Governance

Original Article

Corporate social responsibility and tax avoidance: the effect of shareholding structure—evidence from the UK

Ahmed A. Sarhan

Original Article

Environmental disclosures by Indian companies: role of board characteristics and board effectiveness

Shinu Vig

Original Article

Substantive or symbolic compliance with regulation, audit fees and audit quality

Fakhroddin MohammadRezaei, Omid Faraji, Zabihollah Rezaee, Reza Gholami-Jamkarani, Mehdi Yari

Original Article

Does ownership type affect sustainability reporting disclosure? Evidence from an emerging market

Sumon Kumar Das, Md Khalilur Rahman, Songita Roy

Original Article

Does earnings management constrain ESG performance? The role of corporate governance

Yusuf Babatunde Adeneye, Setareh Fasihi, Ines Kammoun, Khaldoon Albitar

Original Article

Does corporate social responsibility improve value-added intellectual capital efficiency in food and agribusiness firms in India?

Jabir Ali, Ishrat Naaz, Tabassum Ali

Original Article

Do ESG progress disclosures influence investment decisions?

Amanda Sanseverino, Jimena González-Ramírez, Kelly Cwik

Original Article

Unpacking the drivers of earnings management in CSR firms: influence of investor risk perception

Manish Bansal

Original Article

Expectations for sustainability reporting from users, preparers, and the accounting profession

Hamilton Elkins, Gary Entwistle, Regan N. Schmidt

Original Article

Does corporate sustainability disclosure mitigate earnings management: empirical evidence from Jordan

Ahmad Yuosef Alodat, Hamzeh Al Amosh, Osamah Alorayni, Saleh F. A. Khatib