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Fadi Shehab Shiyyab, Abdallah Bader Alzoubi, Qais Mohammad Obidat and Hashem Alshurafat
This study determines to what extent Jordanian banks refer to and use artificial intelligence (AI) technologies in their operation process and examines the impact of AI-related terms disclosure on financial performance. Content analysis is used to analyz...
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Salvatore Principale and Simone Pizzi
The recommendations of the Task Force on Climate Change Disclosure (TCFD) represent fundamental guidelines for managing climate-change-related risks. Indeed, the TCFD outlines good practices for integrated risk management as well as aims to protect inves...
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Titania Auliansyah, Nurul Aisyah Rachmawati
Pág. 232 - 240
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José Manuel Santos-Jaén, Ana León-Gómez and José Serrano-Madrid
This review aims to study the knowledge development and research dissemination on the influence of Corporate Social Responsibility (CSR) on earnings management through a social network approach using a bibliometric review. A systematic bibliometric revie...
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Mattheus T. Mey,Christiaan Lamprecht
AbstractOrientation: The voluntary disclosure of non-Generally Accepted Accounting Principles (non-GAAP) earnings may lack decision-usefulness if not faithfully represented or comparable. Commonly accepted as being well defined, earnings before interest,...
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Eza Gusti Anugerah, Muhammad Miqdad, Agung Budi Sulistiyo Budi Sulistiyo, Oktaviani Ari Wardhaningrum
Pág. 94 - 105
The purpose of this study is to construct a faculty sustainability reporting (SR) guideline to support the Sustainable Development Goals (SDGs). A prior study found sustainable activity followed by voluntary disclosure increasing the trust from stakehold...
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Lamia Kalai,Yosr Sbais
Pág. 9 - 18
This article aims to study the relationship between the disclosure of CSR and the financial performance of Tunisian companies. Two measures are used to determine the CSR disclosure index: the first in terms of quantity is based on an unweighted approach ...
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Rizki Istiawati Sunaryo,Dian Saripujiana
Pág. 79 - 88
This study aims to examine the effect and prove that (1) the higher of the information asymmetry, the higher of the cost of equity capital, (2) the higher of the earning management caused the higher of the cost of equity capital, (3) the higher of the vo...
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HABIB ABDULKARIM
Pág. Page:55 - 69Abstract
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Ziad Abdel Halim Al-Theebeh,Ibraheem N. M. Jodeh,Hasan Tawfiq Mahmood,Hazem Khaled
Pág. 191 - 196
The objective of this study was to identify the effect of the voluntary accounting disclosure in the financial reports on the rationalization of the decisions of investors in the industrial companies listed In the Amman Stock Exchange, and to identify th...
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