International Journal of Disclosure and Governance

Scope & Guideline

Shaping the future of corporate governance.

Introduction

Welcome to your portal for understanding International Journal of Disclosure and Governance, featuring guidelines for its aims and scope. Our guidelines cover trending and emerging topics, identifying the forefront of research. Additionally, we track declining topics, offering insights into areas experiencing reduced scholarly attention. Key highlights include highly cited topics and recently published papers, curated within these guidelines to assist you in navigating influential academic dialogues.
LanguageEnglish
ISSN1741-3591
PublisherPALGRAVE MACMILLAN LTD
Support Open AccessNo
CountryUnited Kingdom
TypeJournal
Convergefrom 2009 to 2024
AbbreviationINT J DISCL GOV / Int. J. Discl. Gov.
Frequency4 issues/year
Time To First Decision-
Time To Acceptance-
Acceptance Rate-
Home Page-
AddressBRUNEL RD BLDG, HOUNDMILLS, BASINGSTOKE RG21 6XS, HANTS, ENGLAND

Aims and Scopes

The International Journal of Disclosure and Governance focuses on enhancing the understanding of disclosure practices and governance mechanisms across various sectors and regions. It aims to provide a platform for empirical research that contributes to the theoretical and practical aspects of corporate governance, sustainability reporting, and auditing practices.
  1. Corporate Governance Research:
    The journal investigates the frameworks, practices, and characteristics of corporate governance, examining how they influence firm performance and stakeholder engagement.
  2. 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.
  3. 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.
  4. 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.
  5. 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.
  6. Impact of Regulatory Frameworks:
    The journal addresses the influence of regulatory environments on corporate governance and disclosure practices, particularly in emerging markets.
The International Journal of Disclosure and Governance has seen an evolution in its research themes, reflecting contemporary issues in corporate governance and disclosure practices. This section outlines the emerging trends that are gaining traction in recent publications.
  1. 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.
  2. 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.
  3. 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.
  4. 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.
  5. 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

As the focus of research evolves, certain areas within the International Journal of Disclosure and Governance have shown signs of declining prominence. This section highlights these waning themes based on recent publications.
  1. 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.
  2. 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.
  3. 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.
  4. 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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