Browsing Accounting & Information Systems by Subject "UK"
Now showing items 1-8 of 8
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Attributes of corporate boards and assurance of corporate social responsibility reporting: evidence from the UK
( Emerald , 2021 , Article)Purpose: This study aims to investigate the relationship between the attributes of corporate boards in UK companies and their tendency to assure their corporate social responsibility (CSR) reports. Design/methodology/approach: ... -
Balancing Digital-By-Default with Inclusion: A Study of the Factors Influencing E-Inclusion in the UK
( Springer New York LLC , 2019 , Article)Digital inclusion research has been critically important in drawing an understanding of how policies, society, organisations, and information technologies can all come together within a national environment that aspires ... -
Board Diversity and Financial Performance: Empirical Evidence From The United Kingdom
( Emerald , 2021 , Article)Purpose: This study aims to investigate the relationship between board diversity and financial performance from a wide perspective, including multiple dimensions of board diversity. -
Corporate carbon disclosure, carbon performance and corporate firm performance
( Inderscience Publishers , 2021 , Article)The primary objective of this study is to examine the current state of corporate carbon disclosure (CCD) among a sample of FTSE 350 non-financial firms. It also investigates the effect of CCD on firms' carbon emission ... -
The Effect of Audit Committee’s Characteristics on the Audit Report Timeliness: Empirical Evidence from the UK
( Alexandria University , 2021 , Article)This paper examines the association between the attributes of the audit committees (ACs) and the audit report timeliness for UK FTSE350 companies over the period 2017 to 2019. In particular, we investigate the impact of ... -
The Impact of Segmental Reporting Practices on Real Earnings Management: Empirical Evidence from the UK’s Non-Financial FTSE-100 Firms
( Inderscience Publishers , 2022 , Article)The objective of the current study is to examine the association between real earnings management (REM) strategies and segmental reporting (SR) practices of IFRS-8. A quantitative research methodology based on panel data ... -
Is voluntary risk disclosure informative? The role of UK firm-level governance
( Emerald Publishing , 2023 , Article)Purpose: The study investigates how firm-level governance (FL_G) affects the disclosure of voluntary risk information. Likewise, it explores the influence of FL_G on the informativeness of voluntary risk disclosure (VRD). ... -
Quality and quantity of FTSE-100 segmental information reporting
( Emerald Group Publishing Ltd. , 2019 , Article)Purpose This study aims to explore the impact of international financial reporting standard no. 8 (IFRS 8) on segmental information reporting (SIR) after the post-implementation review (PIR) issued by international ...