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Unveiling the black box of green accounting information disclosure: an analysis of disclosure diversity and difficulties from a develo** economy perspective
This paper aims to analyse the quality of green accounting disclosure and provide insight into the perceptions of corporate insiders and academics...
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A bibliometric review of bibliometric reviews of corporate governance: current topics and recommendations for future research
This study aims to identify current topics in the corporate governance literature by conducting a bibliometric review of corporate governance...
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The effects of COVID-19 pandemic and auditor-client geographic proximity on auditors' going concern opinions
This study investigates how the COVID-19 pandemic, as measured by its morbidity and mortality, impacts the audit of companies, specifically how...
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Audit report lag and key audit matters in Australia
We aim to investigate the impact of mandatory key audit matters (KAMs) disclosure on audit report lag (ARL). Additionally, we examine the potential...
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When private information becomes fraud: evidence from Euronext Paris
This paper analyzes the financial and corporate governance characteristics of firms sanctioned for insider trading and disclosure irregularities on...
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The impact of accounting environment, firm and loan attributes on non-performing loan ratios of countries: the moderating role of good governance
This study aims to investigate how accounting environment, mean firm attributes, and loan collateralization culture, and good governance of a country...
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Literature review on gender diversity in top management teams of companies and its relationship with firm performance and audit quality
This paper aims to review the literature on gender diversity on top management teams and its impact on firm’s performance and audit quality. Over the...
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How does ownership of insiders and institutions affect future value? Influence of country-level governance
This research explores the ways in which firm-level governance, specifically insider and institutional ownership, affects future value through the...
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COVID-19 and persistence in the stock market: a study on a leading emerging market
In this study, we examine how sectors of the National Stock Exchange from India respond to the uncertainties introduced by the COVID-19 pandemic. By...
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Decoding ESG disclosure: unveiling the role of catering incentives
This paper introduces a catering hypothesis of ESG disclosure, where managers adjust their disclosure policies based on investor valuation of...
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Internal governance and the sustainability development practice in Islamic financial institutions
This study examines the association between internal corporate governance (board size, outside directors, Shariah board size, and training of Shariah...
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Does CEO gender impact dividends in emerging economies?
The aim of this paper is to understand the perspective of female CEOs regarding corporate dividend decisions in the context of two large emerging...
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ESG literature map**: insights from bibliometric analysis
This study intends to examine and visually map the body of academic literature connected to the significant aspects of ESG from a bibliometric...
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Can stakeholders evaluate corporate ESG performance through its ESG disclosure? A study of Thai listed firms
This study investigates whether Environmental, Social, and Governance (ESG) disclosure can be a predictor of ESG performance among Thai firms listed...
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Innovation capital disclosure and independent directors: evidence from France
This study aims to understand whether corporate governance mechanisms affect innovation capital disclosure (ICD) provided voluntarily on corporate...
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Driving emissions reduction: the power of external sustainability assurance and internal governance committees
The aim of this study is to investigate the relationship between carbon performance and third-party assurance of sustainability, as well as the...
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Annual report readability and earnings management of financial distressed firms: the moderating role of ownership concentration in India
The present study investigates the impact of earnings management on the readability of financial disclosures of distressed Indian firms. It uses a...
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Earnings management and financial reports’ readability: moderating role of audit quality, cash holding, and ownership pattern
The present study investigates how earnings management (EM) influences the readability of financial reports (readability) of top Indian firms. This...
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Does the annual report readability improve corporate R&D investment? Evidence from China
Our study investigates the association between annual report readability and corporate R&D investment decisions. We argue that a more readable annual...
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The effect of tournament incentives on environmental, social, and governance (ESG) performance
The recent growth in the practice of incorporating environmental, social, and governance (“ESG”) metrics in executive compensation has been strongly...