The effect of board of directors’ characteristics on disclosing tone in the annual reports: evidence from Amman stock exchange
Abstract Purpose This study examines the impact of board characteristics (i.e., board independence, board size, number of board meetings, foreign directors, and representation of females on the board of directors) on the tone disclosed in the banks’ annual reports of the Jordanian banking industry....
| Main Authors: | , , , , |
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| Format: | Article |
| Language: | English |
| Published: |
Springer
2024-10-01
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| Series: | Discover Sustainability |
| Subjects: | |
| Online Access: | https://doi.org/10.1007/s43621-024-00509-7 |