Category	Influential factor	Included studies investigating the influential factor
Corporate characteristics	Company size	Anyigbah et al. [y@433425]; Jan et al. [y@433450]; Liang et al. [y@433458]; Patten et al. [y@433470]; Sun et al. [y@433481]; Sun et al. [y@433482].
	Industry/Sector	Anyigbah et al. [y@433425]; Chu et al. [y@433432]; Dong et al. [y@433435].
	Corporate age	Anyigbah et al. [y@433425]; Cherian et al. [y@433431]; Jan et al. [y@433450]; Zhao et al. [y@433502]; Zheng et al. [y@433503].
	Financial/Economic performance	Chang et al. [y@433430]; Jan et al. [y@433450]; Lu et al. [y@433462]; Noronha et al. [y@433467]; Sial et al. [y@433479]; Wang et al. [y@433485].
	Debt ratio	Anyigbah et al. [y@433425]; Cherian et al. [y@433431]; Gallego-Álvarez & Pucheta-Martínez [y@433439]; Li & Foo [y@433457]; Ricardo & Florencio [y@433473]; Shaheen et al. [y@433475]; Wang et al. [y@433484]; Zheng et al. [y@433503].
	Political contributions	Chu et al. [y@433432]; Dai et al. [y@433433]; Dong et al. [y@433435]; Gao [y@433440]; Liang et al. [y@433458]; Shaheen et al. [y@433475]; Situ et al. [y@433480]; Wang et al. [y@433486]; Wang et al. [y@433488]; Zheng et al. [y@433503].
General contextual factors	Regulatory environment	Kim & Koo [y@433451]; Marquis & Qian [y@433464]; Parsa et al. [y@433469].
	Political context	Dai et al. [y@433433]; Dong & Xu [y@433434]; Gramlich & Huang [y@433441]; He et al. [y@433446]; Kim & Koo [y@433451]; T. Li et al. [y@433455]; W. Li et al. [y@433456]; Marquis & Qian [y@433464]; Parsa et al. [y@433469]; Qian & Chen [y@433471]; Sial et al. [y@433479]; Situ et al. [y@433480]; Wang et al. [y@433485]; Wu & Hąbek [y@433490]; Zhao & Patten [y@433501].
	Stakeholder expectations, media concerns, and public pressure	Dai et al. [y@433433]; Dong et al. [y@433435]; Li & Foo [y@433457]; Liu & Anbumozhi [y@433461]; Parsa et al. [y@433469]; Qian & Chen [y@433471]; Wu et al. [y@433489]; Zhang & Chen [y@433499].
Internal contextual factors	Attitudes: corporate culture and views on reporting bad news	Chu et al. [y@433432]; Huang & Wang [y@433449]; Lin [y@433460]; Wu & Hąbek [y@433490]; Yin [y@433496]; Yu & Choi [y@433498]; Zhao [y@433500].
	Process: ownership structure	Hu et al. [y@433448]; T. Li et al. [y@433455]; Ma [y@433463]; Marquis et al. [y@433466]; Noronha et al. [y@433467]; Parsa et al. [y@433469]; Patten et al. [y@433470]; Xu & Zeng [y@433491]; Xu et al. [y@433493]; Yu & Zheng [y@433497].
	Process: corporate governance procedures	Adnan et al. [y@433422]; Anyigbah et al. [y@433425]; Cherian et al. [y@433431]; Gallego-Álvarez & Pucheta-Martínez [y@433439]; Guping et al. [y@433443]; Lu et al. [y@433462]; Ma [y@433463]; Shaheen et al. [y@433476]; Shaheen et al. [y@433475]; Sun et al. [y@433481]; Sun et al. [y@433482]; Wang et al. [y@433484]; Zhao et al. [y@433502].