Table of contents
Nonprofit expense management and the zero-profit threshold
Stephanie Monteiro MillerIn a wide variety of settings, individuals target round-numbered thresholds, relaxing effort when they are out of reach. This paper aims to investigate whether this phenomenon…
Indirect financial distress costs in non-financial firms: evidence from an emerging market
Muhammad Farooq, Amna Noor, Shahzadah Fahed Qureshi, Zahra Masood BhuttaThis study aims to analyse 508 financially distressed firm-year observations for the period 2010–2018 of Pakistan Stock Exchange (PSX) listed firms to examine the magnitude of…
Social responsibility-related governance disclosure: exploration of managerial perspective in a developing country
Yousuf KamalThis study aims to explore corporate managers’ perspectives regarding the disclosure (non-disclosure) of social- and environment-related governance information.
Does Shariah compliance affect corporate cash holdings and cash adjustment dynamics? Evidence from Malaysia
Moncef Guizani, Gaafar AbdalkrimThe purpose of this paper is to investigate the effect of Shariah compliance status on corporate cash holding decision.
Internal audit use, earnings quality and external audit fees
Nishaal Prasad, David Hay, Li ChenThe purpose of this study is to examine the effect of internal audit function (IAF) use on earnings quality and external audit fees using empirical data collected from the New…
The practices of Shariah governance systems of Islamic banks in Bangladesh
Md. Kausar Alam, Md. Mizanur Rahman, Fakir Tajul Islam, Babatunji Samuel Adedeji, Md. Abdul Mannan, Mohammad SahabuddinThe purpose of this study is to explore the practices of Shariah governance (SG) systems in terms of their guidelines, current operational procedures, internbal policies and…
CFO attributes and accounting conservatism: evidence from Malaysia
Ismaanzira Ismail, Rohami Shafie, Ku Nor Izah Ku IsmailThis paper aims to examine whether conditional conservatism is affected by chief financial officer (CFO) attributes as this issue is understudied in Malaysia. Given that CFOs have…
ISSN:
0114-0582Online date, start – end:
1997Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditors:
- Professor Tom Scott
- Dr Pei-Chi Kelly Hsiao
- Associate Professor Chelsea Liu
- Associate Professor Sophia Su
- Associate Professor Thu Phuong Truong
- Dr Lily Chen