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Mahfod M. Aldoseri and Maged M. Albaz
This research aims to broaden the understanding of the determinants of climate change disclosure, where the study analyzes the impact of corporate business strategy and Chief Executive Officer (CEO) overconfidence on the level of climate change disclosur...
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David Olson and Bongsug (Kevin) Chae
This study examined the Security and Exchange Commission (SEC) annual reports of selected logistics firms over the period from 2006 through 2021 for risk management terms. The purpose was to identify which risks are considered most important in supply ch...
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José Maria dos Santos Rodrigues Neto and Netra Prakash Bhandary
In this study, we use GIS and other analytical platforms to analyze the landslide distribution pattern in the July 2018 heavy rain disasters in the southern part of Hiroshima Prefecture in Japan in conjunction with chronological XRAIN (eXtended Radar Inf...
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Luigi Pari, Luca Cozzolino and Simone Bergonzoli
Many climatic variables are projected to occur with more intense and frequent extreme events, possibly unpredictable patterns and negative feedback loops with other environmental processes. Agriculture has faced uncertainty regarding ground temperature a...
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Asha Ally Hatibu, Essegbemon Akpo, Gerald Alex Lukurugu, Joseph Nzunda, Patrick Okori and Chris O. Ojiewo
Making quality seed of improved legume varieties sustainably available and accessible to farmers in a timely manner and at affordable price is a major challenge in sub-Saharan Africa (SSA). Overcoming this challenge requires collective and long-term acti...
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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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Zengkai Pan, Qiuling Lang, Yichen Zhang, Jiquan Zhang, Chenglong Yu and Chenyang Wu
In recent years, the volcanic activity of Changbai Mountain has been accompanied by several earthquakes, and the frequent human engineering activities have led to a gradual increase in the number of collapses in the region, which severely impacts residen...
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Elvia R. Shauki and Eva Oktavini
The purpose of this study is to examine the influence of earnings management on the readability of annual reports while also examining the moderating role of a female director. In particular, the readability of a company?s annual report will be seen from...
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Anh Huu Nguyen, Hieu Thanh Nguyen, Chung Quang Tran and Lien Quynh Le
This article studied the factors affecting the time taken for annual report submission through an analysis of 654 non-financial listed companies on the Vietnamese stock market from 2016 to 2020. Data collected were processed by using fixed-effect models ...
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Fahd Alduais, Nashat Ali Almasria, Abeer Samara and Ali Masadeh
The purpose of this study was to examine the relationship between the conciseness and complexity of financial disclosures and market reactions, using the annual reports of Chinese-listed B-share companies over the period 2006?2018. We employed a set of s...
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