Table of contents
Risk disclosure and risk governance characteristics: evidence from a developing economy
Shamsun Nahar, Mohammad Istiaq Azim, Md Moazzem HossainThe purpose of this paper is to explore to what extent risk disclosure is associated with banks’ governance characteristics. The research also focuses on how the business…
CSR Disclosure, Corporate Governance and Firm Value: a study on GCC Islamic Banks
Mohd Shukor Harun, Khaled Hussainey, Khairul Ayuni Mohd Kharuddin, Omar Al FarooqueThis study aims to explore the corporate social responsibility disclosure (CSRD) practices of the Islamic banks in the Gulf Cooperation Council (GCC) countries during the period…
IFRS adoption/reporting and auditor fees: the conditional effect of audit firm size and tenure
Medhat N. El Guindy, Nadia Sbei TrabelsiThis paper aims to investigate the impact of International Financial Reporting Standards (IFRS) adoption on audit and non-audit fees in the UK setting. The study investigates…
Corporate carbon risk, voluntary disclosure and debt maturity
Tesfaye Taddese Lemma, Mehrzad Azmi Shabestari, Martin Freedman, Ayalew Lulseged, Mthokozisi MliloThis study aims to investigate the association between corporate carbon risk and debt maturity and the moderating role of voluntary disclosure, within the context of South Africa…
Diffusion of IFRS using innovation diffusion models
Niharika Dayyala, Syed Kashif Raza Zaidi, Kallol BagchiThis study aims to examine the diffusion pattern of International Financial Reporting Standards (IFRS) into the countries and identifies the channels of diffusion.
Do equity incentives for the managements have impact on stock-pricing efficiency? Evidence from China
Yue-e Long, Xinyi HuangThe purpose of this paper is to investigate the impacts of equity incentive on stock pricing efficiency, as well as the institutional investors’ response to equity incentive and…
The impact of disclosure level and client incentive on auditors’ judgments of related party transactions
Ling Yang, Lijun Ruan, Fengchun TangThe purpose of this study is to present the results of an experiment that examines the effects of client management’s increased disclosure of related party transactions (RPTs) on…
The impact of SFAS 157 on fair value accounting and future bank performance
Dimu Ehalaiye, Mark Tippett, Tony van ZijlThe purpose of this paper is to investigate whether levels-classified fair values of US banks based on SFAS 157: Fair Value Measurements, as recognised in the quarterly financial…
Corporate governance, ownership structure and capital structure: evidence from Chinese real estate listed companies
Yi Feng, Abeer Hassan, Ahmed A. ElamerThis paper aims to contribute to the existing capital structure and board structure literature by examining the relationship among corporate governance, ownership structure and…
The influence of corporate governance on corporate sustainability: new evidence using panel data in the Iberian macroeconomic environment
Beatriz Lopes Cancela, Maria Elisabete Duarte Neves, Lúcia Lima Rodrigues, António Carlos Gomes DiasIn the macroeconomic environment of the Iberian Peninsula, this paper aims to examine the influence of corporate governance characteristics on corporate sustainability…
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ISSN:
1834-7649Online date, start – end:
2007Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditors:
- Dr Xin (Robert) Luo
- Professor Han Donker