International Journal of Law and Management: Volume 65 Issue 2

Changing CSR practices of corporates – a study of institutionalization of mandated corporate social responsibility in India

Avadh Bihari, P.K. Shajahan

Globally, corporate social responsibility (CSR) has been a voluntary practice, but faced serious limitations in its institutionalization. Resultantly, India, through the Companies…

Auditor industry specialization and cost of equity on earnings management: the moderating role of institutional ownership

Arash Arianpoor, Najmeh Farzaneh

This study aims to explore the moderating role of institutional ownership in the impact of auditor industry specialization and the cost of equity on earnings management in Tehran…

Nexus between sustainability reporting and corporate financial performance: evidence from an emerging market

Ibrahim El-Sayed Ebaid

This study aims to explore the relationship between sustainability reporting and the financial performance of companies listed on the Saudi Stock Exchange as one of the emerging…

Plain language in Mauritius: an empirical study of legal communication in Mauritius

Ambareen Beebeejaun

Irrespective of various forms of language existent worldwide, it is still imperative that recipients of professional legal advice be communicated in clear terms to avoid a chaotic…