Related Articles ( Quality )
Measuring ESG Disclosure Quality Using Bilingual Natural Language Processing: A Proposed Methodological Framework for Large-Cap Saudi Tadawul-Listed Companies
Firms' disclosure of environmental, social, and governance (ESG) information gives invaluable insights to investors and helps stock markets function effectively. Existing research offers useful techniques for measuring the quantity of ESG disclosure, but there has been too little focus on quality indicators. ...
The Impact of Modern Internal Audit Activities on Improving the Quality of Environmental, Social, and Governance (ESG) Sustainability Reports in Industrial Companies
Objectives: The study aimed to examine the impact of modern internal audit activities -namely, the assurance role, the advisory role, and risk management- on the quality of environmental, social, and governance (ESG) sustainability reports in industrial companies. Methods: The study adopted ...
The Role of Applying Artificial Intelligence (AI) in Enhancing the Quality of Accounting Information for the Sustainability of Saudi Corporations
Objectives: This study aims to analyze the role of artificial intelligence applications in enhancing the quality of accounting information for the sustainability of Saudi corporations. Methods: The inductive deductive approach was used in this study. The latest studies in this field were addressed, ...
ESG Disclosure Quality and Stock Price Resilience During the COVID-19 Pandemic: Evidence from GCC Countries
Objectives: This study evaluates whether the quality of ESG disclosures and the transparency of governance enhance the resilience of GCC corporations amidst the COVID-19 pandemic. Utilizing an accounting framework, ESG scores serve as proxies for the integrity and transparency of non-financial ...