Volume 21, Issue 1, March 2024
Table of Content
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