Effect of integrated reporting quality disclosure on cost of equity capital in developed markets: Exploring the moderating role of corporate governance quality

• Muhammad Arslan Iqbal,

  Roles Conceptualization, Data curation, Formal analysis, Methodology, Software, Visualization, Writing – original draft

  Affiliation School of Accounting, Zhongnan University of Economics and Law, Wuhan, China

  https://orcid.org/0009-0004-1245-0014

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• Md Abdur Rouf Sarkar ,

  Roles Conceptualization, Data curation, Formal analysis, Investigation, Methodology, Resources, Visualization, Writing – original draft

  * E-mail: mdrouf_bau@yahoo.com

  Affiliations School of Economics, Zhongnan University of Economics and Law, Wuhan, China, Agricultural Economics Division, Bangladesh Rice Research Institute, Gazipur, Bangladesh

  https://orcid.org/0000-0002-5926-3863

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• Majed Alharthi,

  Roles Investigation, Methodology, Supervision, Validation, Writing – review & editing

  Affiliation Finance Department, College of Business, King Abdulaziz University, Rabigh, Saudi Arabia

  https://orcid.org/0000-0003-3553-243X

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• Md Jahid Ebn Jalal,

  Roles Data curation, Formal analysis, Validation

  Affiliation School of Economics, Zhongnan University of Economics and Law, Wuhan, China

  https://orcid.org/0000-0002-2704-3399

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• Md. Naimur Rahman

  Roles Methodology, Resources, Writing – review & editing

  Affiliations Department of Geography, Hong Kong Baptist University, Kowloon, Hong Kong, David C Lam Institute for East-West Studies, Hong Kong Baptist University, Kowloon, Hong Kong, Department of Development Studies, Daffodil International University, Dhaka, Bangladesh.

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