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This study aims to examine the link between tax avoidance, corporate governance and narrative disclosure tone using a sample of public companies in Pakistan.

Data for 125 companies listed on the Pakistan Stock Exchange (PSX) are collected over 10 years from 2011 to 2020. Sentiment analysis is conducted to determine the disclosure tone, and regression analysis is used to test the association between the variables.

This paper finds that firms that engage in tax avoidance tend to use a more positive disclosure tone and are more likely to engage in impression management. Moreover, promoting sound governance through board independence and gender diversity is associated with a less positive disclosure tone. However, firms with more family board members and higher foreign ownership are more likely to use a more positive disclosure tone.

Regulators can use this information to develop better guidelines to protect investors and ensure faithful disclosures to address both positive and negative news.

The study contributes to the literature by examining corporate tax avoidance as a determinant of narrative disclosure tone, a relationship that has not been widely explored. Moreover, as most disclosure tone research has been conducted in developed countries, this paper provides valuable evidence from a developing country.

Because of growing corporate tax scandals, there is an enhanced focus on corporate taxation by governments, institutions and the general public. Transparency in tax matters has been identified as critical for effectively managing and promoting socially responsible tax behaviour. This study aims to explore the impact of ownership structure, board and audit committee characteristics on corporate tax responsibility (CTR) disclosure.

This research collected data from the annual reports of Pakistani-listed firms over 12 years, from 2009 to 2020. Consequently, the data set encompasses a total of 1,800 firm-year observations. This study uses regression analysis to test the relationship between corporate governance and CTR disclosure.

The results show that board gender diversity, managerial ownership and audit committee independence promote tax responsibility disclosure. In contrast, family board membership, CEO duality, foreign ownership and family ownership negatively impact tax responsibility disclosure. Additional analyses reveal the specific information categories that produce the overall effects on tax responsibility disclosure and assess the moderating impact of family firms on the governance and CTR disclosure nexus.

Corporations can use the results to encourage practices that enhance transparency and improve the quality of disclosures. Regulatory authorities can use the findings to stipulate better protocols. Doing so will be vital for developing countries such as Pakistan to improve tax revenue and cultivate economic growth.

While this research represents, to the best of the authors’ knowledge, one of the first empirical investigations of the association between corporate governance and CTR, the results contribute to the corporate governance literature and offer fresh insights into CTR, an emerging dimension of corporate social responsibility.

This study aims to investigate the influence of corporate governance (CG) on environmental disclosure (ED) practices within UK and US firms, addressing the contemporary challenges confronting firms in both contexts.

Using the dynamic panel regression framework of system generalised method of moment (GMM), this study analyses a sample comprising 121 FTSE and 200 S&P firms from 2010 to 2020.

The findings emphasise the dynamic nature of ED practices among UK and US firms, demonstrating their propensity to swiftly adjust to desired levels whenever deviations occur. Besides, this study identifies board independence and the frequency of board meetings as significant determinants of ED for UK firms. In contrast, for US firms, board independence and audit committee independence are found to be significant determinants of ED.

The research highlights the fundamental role played by CG in shaping how firms in the UK and the US navigate agency problems and respond to diverse stakeholder demands through ED in their annual reports. This study advocates for the promotion of robust governance systems that concurrently serve the purposes of accountability and monitoring to bridge the information expectation gap between firms and stakeholders. The findings reinforce the necessity for regulatory initiatives involving policy formulation and corporate oversight to enhance private sector awareness regarding environmental reporting practices.

This study contributes to the scarce literature on the impact of board and audit committee characteristics on ED practices in the UK and US contexts. In addition, by using the system GMM estimation technique, this study provides robust and updated evidence that addresses the weaknesses inherent in previous studies.

This study examines the influence of corporate governance indicators (CGIs) on the textual tone of nonfinancial firms in a developing economy.

The data from 1,250 annual reports of listed nonfinancial firms in Pakistan are collected for 10 years. The narrative disclosure tone (NDT) is derived using the sentiment analysis of annual reports, resulting in six distinct NDT scores. The CGIs data are also extracted from the annual reports. The fixed effects model is used as the primary analytical tool, supplemented by machine learning-based linear regression. System GMM and two-stage least squares regressions are employed for robustness checks.

The findings reveal that most CGIs significantly influence all six NDTs. These results align with the existing theoretical literature, except those related to audit committee independence and gender diversity.

The study is limited to the use of annual reports as a source of narrative disclosures. Future research might employ other sources, such as earning press releases and social media.

Within the unique regulatory environment of Pakistan, the study offers insights for regulators to enhance the efficacy of independent directors, discourage concentrated ownership and promote the inclusion of women in board subcommittees to establish the authenticity of textual disclosures.

The study adds to the limited literature on the determinants of NDT. It underscores the importance of understanding textual tone for informed investor decision-making and restoring investor confidence. Moreover, it contributes by focusing on six NDTs and exploring the interplay between CGIs and textual tone.

The purpose of this study is to test whether the prediction of firm performance can be enhanced by incorporating nonfinancial disclosures, such as narrative disclosure tone and corporate governance indicators, into financial predictive models.

Three predictive models are developed, each with a different set of predictors. This study utilises two machine learning techniques, random forest and stochastic gradient boosting, for prediction via the three models. The data are collected from a sample of 1,250 annual reports of 125 nonfinancial firms in Pakistan for the period 2011–2020.

Our results indicate that both narrative disclosure tone and corporate governance indicators significantly add to the accuracy of financial predictive models of firm performance.

Our results offer implications for the restoration of investor confidence in the highly uncertain Pakistani market by establishing nonfinancial disclosures as reliable predictors of future firm performance. Accordingly, they encourage investors to pay more attention to these disclosures while making investment decisions. In addition, they urge regulators to promote and strengthen the reporting of such nonfinancial information.

This study addresses the neglect of nonfinancial disclosures in the prediction of firm performance and the scarcity of corporate governance literature relevant to the use of machine learning techniques.

This study aims to examine why tax reforms fail and explores how tax collection can be improved within a developing country context.

Data comprise 28 semi-structured interviews with taxpayers, tax experts and tax authority personnel based in Pakistan. The results are analysed using a combined lens of taxpayer trust and tax agencies’ capabilities.

Tax reforms failed to build taxpayers’ trust and tax agencies’ capabilities. Building trust is challenging and demands extensive ongoing engagement with taxpayers while yielding gradual permanent results. This requires enhancing confidence in government; educating taxpayers; removing complexities; introducing transparency and accountability in tax agencies’ operations and the tax system; promoting procedural and distributive justice; and reversing perceptions of corruption through reconciliation and stakeholder inclusivity. Developing tax agencies’ capabilities requires upgrading outdated technologies, systems and processes; implementing governance and organisational reforms; introducing an oversight board; and recruiting and training skilled professionals.

The findings can assist policymakers and tax collection authorities in understanding why tax reforms fail and identifying potential solutions.

This study contributes to the emerging literature by exploring tax administration failures in developing countries. It contributes to the literature by engaging stakeholders to understand why reforms fail and potential solutions to stimulate tax revenues.

Due to extensive industrial activities, the manufacturing sector is deteriorating the environment through resource depletion and rising pollution levels which led to a significant transition toward green supply chain practices (GSCP). Therefore, internal and external GSCP and green training (GT) gaining momentous attention. This study aims to explore the interconnections among the internal and external GSCP, GT, green innovation (GI), pro-environmental behavior (PEB), competitive advantage (CA), green knowledge sharing (GKS), green self-efficacy (GSE), environmental and financial performance (EP) and (FP).

To check the hypothesized model, researchers used cross-sectional data based on survey questionnaires which were gathered from Pakistani manufacturing firms. The theoretical framework was validated through the utilization of partial least square structural equation modeling.

The findings suggest that internal and external GSCP and GT are correlated with GI, PEB, CA, EP and FP. Additionally, this study discovers that PEB and GI act as intermediaries among internal and external GSCP, GT and CA. GKS positively moderates the connection among internal and external GSCP, and GT, GI, and PEB. Similarly, GSE also serves as a moderator among between PEB and GI.

This study is a significant contribution to the literature by studying potential mediators and moderators that improve the association among outlined constructs. Moreover, findings suggest that firms should adopt an integrated and holistic green approach to combat environmental deterioration, maintain environmental integrity and attain sustainable development.

There is a scarcity of studies concerning the holistic framework of interrelated constructs studied in this research and it is the pioneer research to offer insights with an innovative model and empirical evidence.

This study aims at investigating the effect of corporate governance attributes on the Fraud disclosure of Takaful insurance companies in Saudi Arabia from 2014 to 2022.

This study uses a self-constructed disclosure index to quantify the level of fraud information using content analysis. The count regression (Poisson and negative binomial) models in panel data modeling are used to check the interdependence relationship between the Fraud disclosure and the corporate governance structure of 26 Takaful insurers.

The findings confirm the negative effect of ownership structure and the board size on the Fraud disclosure. However, the high proportion of independent board members, the audit board committee and the size of the risk board committee positively affect the extent of Fraud disclosure. Finally, this study provide evidence that large size of Shariah board is associated with a lower level of voluntary Fraud disclosure.

Both economics-based theories and social exchange theory provide a better basis upon which to understand mechanisms by which board of directors in Takaful insurance provides external stakeholders with valuable information about corporate fraud.

It seems important to equip audit and Shariah board committee with the tools to give them an operational content that focus systematically on the “tone at the top” in investigating fraud, including disclosure and discipline.

Corporate governance is rapidly changing in Saudi Arabia and it is unclear whether adopting a corporate governance practices in financial institutions is appropriate for Islamic insurance companies.

This study analyses the organizational consequences of work–family conflict (WFC) among female nurses in health care sector. Moreover, this study focuses on the moderating effect of intrinsic motivation on the association between WFC dimensions with different organizational outcomes.

Data are collected from 347 female nurses working in health care sector at Islamabad, Rawalpindi, Lahore, Multan and Bahawalpur regions of Pakistan, using random sampling technique. Regression analysis is used to test the hypotheses of this study.

The findings demonstrate that WFC conflict lowers job satisfaction, affective commitment and organizational citizenship behaviour. Contrary, WFC reduces job satisfaction, affective commitment and organizational citizenship behaviour and increases turnover intentions among female nurses. Moreover, intrinsic motivation moderates the association between WFC and certain organizational outcomes.

The study offers valuable insights for female nurses at health care sector about WFC and finally leads to theoretical contributions and practical implications for the healthcare sector of Pakistan.

This study uses the Conservation of Resource theory to examine the influence of abusive supervision on organizational citizenship behavior (OCB) via emotional exhaustion, using a moderated mediation framework.

A questionnaire was adapted to collect data from 212 full-time employees in 22 private health centers in Nineveh governorate in Iraq in two waves. Hypotheses were tested using hierarchical regression and bootstrapping analyses.

This study suggests that workplace friendship reduces the positive relationship between abusive supervision and emotional exhaustion of employees and reduces the negative indirect effect of abusive supervision on OCB.

First, this study provides academicians with a better understanding of the moderating effect of workplace friendship on the relationship between abusive supervision and emotional exhaustion and then its impact on OCB. Second, the paper is one of the few studies that dealt with the abusive supervision in the health sector using data from the Middle East in Iraq, while most leadership research is conducted in the western part of the world.