Table of contents
Fifty shades of CEO duality: CEO personal risk preference, duality and corporate risk-taking
Karen Jingrong Lin, Khondkar Karim, Rui Hu, Shaymus DunnThis study investigates whether and how chief executive officers (CEOs) with personal risk-taking preference (expressed in owning a pilot license) will act differently when they…
CSR disclosure and debt financing in India: does CEO tenure matter?
Kofi Mintah Oware, Kingsley Appiah, Thomas Adomah WoraeThe study aims to examine whether corporate social responsibility (CSR) disclosure does improve debt financing of listed firms with sustainable development agendas coupled with…
The economic consequences of IFRS 16 adoption: the role of gearing restriction in debt covenants
Chee Kwong LauThis study aims to examine the economic consequences of, and managerial behaviour in response to, the introduction of IFRS 16 Leases. It extends the debt covenant hypothesis to…
Corruption, cash holdings and firm performance: empirical evidence from an emerging market
Efstathios Magerakis, Dimitris TzelepisThis paper aims to examine the impact of corruption on firm performance considering the interventional role of cash policy in the emerging market of Greece.
Exploring the meaningfulness of integrated reporting: a framing perspective
Innocent Okwuosa, Jill AtkinsThe purpose of the study is to explain why there is a conflict in the meaningfulness of integrated reporting (IR) between International Integrated Reporting Council (IIRC) and…
Earnings management and corporate efficiency pre- and post-IFRS: evidence from Taiwanese listed electronics corporations
Wei-Kang Wang, Wen-Min Lu, Irene Wei Kiong Ting, Wun-Ya SiaoThis study aims to examine the relationships among International Financial Reporting Standards (IFRS) adoption, earnings management, and corporate efficiency.
Sustainability reporting regime transition and the impact on intellectual capital reporting
J.-L.W. Mitchell Van der ZahnTo investigate, compare and document the magnitude and extent of intellectual capital disclosure to sustainability disclosure during a transition from a voluntary to mandated…
Female leadership and financial reporting quality in Egypt
Mohamed M. El-Dyasty, Ahmed A. ElamerMany countries are enacting regulations or/and recommendations to promote gender equality in the workplace, especially in the top leadership and management positions. However…
ISSN:
0967-5426Online date, start – end:
1999Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Associate Professor Orthodoxia Kyriacou