The determinants of voluntary disclosure in Saudi Arabia: an empirical study
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- Hasan Mohamad Bamahros & Abdulsalam Alquhaif & Ameen Qasem & Wan Nordin Wan-Hussin & Murad Thomran & Shaker Dahan Al-Duais & Siti Norwahida Shukeri & Hytham M. A. Khojally, 2022. "Corporate Governance Mechanisms and ESG Reporting: Evidence from the Saudi Stock Market," Sustainability, MDPI, vol. 14(10), pages 1-20, May.
- Awoena Felix Dashe & Prof. Jane O. M. Ande & Dr. Mary A. Ogenyi, 2024. "Moderating Effect of Company Size in Corporate Governance Mechanism and Corporate Social Responsibility Disclosure of Listed Manufacturing Companies in Nigeria," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 8(5), pages 259-276, May.
- Reem Fraih Alshiban & Khalid Rasheed Al-Adeem, 2022. "Empirically Investigating the Disclosure of Nonfinancial Information: A Content Study on Corporations Listed in the Saudi Capital Market," JRFM, MDPI, vol. 15(6), pages 1-23, June.
- Ibrahim, Awad Elsayed Awad & Hussainey, Khaled, 2019. "Developing the narrative risk disclosure measurement," International Review of Financial Analysis, Elsevier, vol. 64(C), pages 126-144.
- Mumtaheena Anwar & Sohanur Rahman & Md. Nurul Kabir, 2021. "Does national carbon pricing policy affect voluntary environmental disclosures? A global evidence," Environmental Economics and Policy Studies, Springer;Society for Environmental Economics and Policy Studies - SEEPS, vol. 23(2), pages 211-244, April.
- Noha Elberry & Khaled Hussainey, 2021. "Governance Vis-à-Vis Investment Efficiency: Substitutes or Complementary in Their Effects on Disclosure Practice," JRFM, MDPI, vol. 14(1), pages 1-16, January.
- Teresa Herrador-Alcaide & Montserrat Hernández-Solís, 2019. "Empirical Study Regarding Non-Financial Disclosure for Social Conscious Consumption in the Spanish E-Credit Market," Sustainability, MDPI, vol. 11(3), pages 1-26, February.
- Ameen Qasem & Shaker Dahan AL-Duais & Wan Nordin Wan-Hussin & Hasan Mohamad Bamahros & Abdulsalam Alquhaif & Murad Thomran, 2022. "Institutional Ownership Types and ESG Reporting: The Case of Saudi Listed Firms," Sustainability, MDPI, vol. 14(18), pages 1-23, September.
- Hamzeh Al Amosh & Saleh F. A. Khatib, 2021. "Corporate governance and voluntary disclosure of sustainability performance: the case of Jordan," SN Business & Economics, Springer, vol. 1(12), pages 1-22, December.
- Lassoued, Naima & Attia, Mouna Ben Rejeb & Sassi, Houda, 2018. "Earnings management in islamic and conventional banks: Does ownership structure matter? Evidence from the MENA region," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 30(C), pages 85-105.
- 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.
- Shaker Dahan AL-Duais & Ameen Qasem & Wan Nordin Wan-Hussin & Hasan Mohamad Bamahros & Murad Thomran & Abdulsalam Alquhaif, 2021. "CEO Characteristics, Family Ownership and Corporate Social Responsibility Reporting: The Case of Saudi Arabia," Sustainability, MDPI, vol. 13(21), pages 1-21, November.
- Mujeeb Saif Mohsen Al-Absy & Redhwan Al-Dhamari & Hamid Abdulkhaleq Hasan Al-Wesabi & Khaldoon Albitar, 2024. "Are country-level political uncertainty and power distance important to the CSR-audit report lag nexus? Evidence from the GCC region," Journal of Sustainable Finance & Investment, Taylor & Francis Journals, vol. 14(3), pages 483-515, July.
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Keywords
voluntary disclosure; firm characteristics; corporate governance; Saudi Arabia; Arab countries; firm size; firm age; profitability; auditor specialisation; family ownership; industry type; firm leverage.;All these keywords.
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