International Journal of Disclosure and Governance
Scope & Guideline
Advancing transparency in global governance.
Introduction
Aims and Scopes
- Corporate Governance Research:
The journal investigates the frameworks, practices, and characteristics of corporate governance, examining how they influence firm performance and stakeholder engagement. - Disclosure Practices and Transparency:
A significant focus is placed on the quality, effectiveness, and implications of various disclosure practices, including financial, sustainability, and governance disclosures. - Sustainability and ESG Reporting:
The journal explores the relationship between corporate governance and sustainability, emphasizing Environmental, Social, and Governance (ESG) disclosures and their impact on firm value. - Audit Quality and Financial Reporting:
Research in this area examines the role of audit committees, auditors, and governance structures in enhancing the quality of financial reporting and minimizing earnings management. - Ownership Structures and Firm Performance:
The journal analyzes how different ownership structures, including managerial and institutional ownership, affect corporate governance practices and overall firm performance. - Impact of Regulatory Frameworks:
The journal addresses the influence of regulatory environments on corporate governance and disclosure practices, particularly in emerging markets.
Trending and Emerging
- Integration of ESG Factors in Governance:
There is a growing emphasis on how ESG factors are integrated into corporate governance practices, highlighting their importance in driving firm performance and stakeholder trust. - Impact of COVID-19 on Governance:
Research examining the effects of the COVID-19 pandemic on governance structures, audit practices, and financial disclosures is rapidly increasing, reflecting the need for adaptability in crisis situations. - Gender Diversity and Governance:
The exploration of gender diversity in corporate boards and its impact on governance outcomes and firm performance is becoming a focal point of research, indicating a shift towards inclusivity in governance. - Technological Influence on Governance:
Studies focusing on the role of technology in enhancing governance and disclosure practices, including cybersecurity and the use of AI in decision-making, are emerging as significant themes. - Cross-Country Comparisons of Governance Practices:
There is an increasing interest in comparative studies that analyze governance practices across different countries, particularly in emerging markets, to understand diverse regulatory impacts.
Declining or Waning
- Traditional Financial Reporting:
There has been a noticeable decrease in research focusing solely on traditional financial reporting without considering the broader implications of governance and sustainability. - Single-Dimensional Board Studies:
Research solely examining board characteristics in isolation without integrating other factors such as ownership structure or external regulatory influences appears to be losing traction. - Static Corporate Governance Models:
The exploration of static models of corporate governance that do not account for dynamic changes and trends in corporate structures and practices is becoming less prevalent. - Generic CSR Disclosures:
Studies focusing on generic CSR disclosures without specific ties to governance implications or financial performance are becoming less common, as researchers seek more nuanced and integrated analyses.
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