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The mediating effect of governance on audit culture, quality and control issues International Journal of Disclosure and Governance Pub Date : 2024-03-17 Khodor Shatila, Nirjhar Nigam, Cristiane Benetti
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What’s past is prologue: reminiscing research on environment social governance (ESG) disclosures International Journal of Disclosure and Governance Pub Date : 2024-03-05 Muhammad Sani Khamisu, Achuta Ratna Paluri
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The impact of economic policy uncertainty on capital structure decisions: Does institutional ownership characteristics matter? International Journal of Disclosure and Governance Pub Date : 2024-03-01
Abstract This paper aims, first, to investigate the effect of EPU and institutional ownership characteristics on capital structure decisions and, second, to examine the role of institutional investors characteristics during the periods of uncertainty. Based on a sample of 2100 firm-year observations from the French non-financial companies over the period of 2006–2019, this study uses panel data regressions
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Eleven years of integrated reporting: a bibliometric analysis International Journal of Disclosure and Governance Pub Date : 2024-02-27
Abstract This study aims to analyse current trends, patterns, growth barriers, and potential future research of integrated reporting (IR) research. Using VOSviewer and R-package, a bibliometric analysis examined 605 Scopus articles (2011–2021). It identifies influential documents, authors, institutions, and countries based on citations/publications, along with their geographical and network significance
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How the three lines of defense can contribute to public firms’ cybersecurity effectiveness International Journal of Disclosure and Governance Pub Date : 2024-02-23
Abstract This interpretative field study examines how public firms deal with cybersecurity-related issues, emphasizing how the three lines of defense can contribute to cybersecurity effectiveness. Sixteen interviews were conducted with 18 participants, including 13 executives/senior managers in internal audit, information technology (IT), and information security (IS) in 13 different public firms.
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The impact of ESG disclosure on mitigating financial distress: exploring the moderating role of firm life cycle International Journal of Disclosure and Governance Pub Date : 2024-02-16 K. R. Suprabha, J. Sreepriya, Krishna Prasad
Globally, businesses are increasingly gaining recognition for their non-financial performance due to heightened stakeholder demands about ethical and environmental responsibilities. This noteworthy shift in perspective has catalyzed the inception of this research, which seeks to scrutinize the influence of environmental, social, and governance disclosure (ESGD) on financial distress. To investigate
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To win the marketplace, you must first win the workplace: CEO ability, CSR, and firm performance: evidence from fast-growing firms in Asia–Pacific International Journal of Disclosure and Governance Pub Date : 2024-02-15
Abstract In this study, we examine the impacts of the chief executive officer’s (CEO) ability on a firm’s corporate social responsibility (CSR) and the CSR effect on a firm’s performance. In addition, we explore the CEO’s role in aligning the relationship between CSR and firm performance. Our findings show that a firm’s CSR and performance increase with the CEO’s ability. Further, CEO ability moderates
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Unpacking women’s power on corporate boards: gender reward in board composition International Journal of Disclosure and Governance Pub Date : 2024-02-13 ABM Fazle Rahi
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The relationship between audit quality and firm performance: the mediating effect of integrated reporting International Journal of Disclosure and Governance Pub Date : 2024-02-06 Kawther Dhifi, Rim Zouari-Hadiji
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Is the capital market of Bangladesh ready to reap the benefits of voluntary integrated reporting disclosures? Insights from the equity investment experts International Journal of Disclosure and Governance Pub Date : 2024-02-01
Abstract The study investigates the competitive economic advantage of voluntary integrated reporting (IR) disclosures by publicly listed companies in Bangladesh. Thematic analysis of fifteen semi-structured interview transcripts reveals that investors consider both financial and non-financial factors where the emphasis is placed on the economic, business model, and governance factors. Many investors
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An empirical analysis of SDG disclosure (SDGD) and board gender diversity: insights from the banking sector in an emerging economy International Journal of Disclosure and Governance Pub Date : 2024-01-29 Mohammed Mehadi Masud Mazumder
There has been a recent surge in interest in academic research and public discourse surrounding the Sustainable Development Goals (SDGs). This study examines the level of SDG disclosure (SDGD) in Bangladeshi banking companies and explores its relationship with board gender diversity. An automated keyword search is applied to measure SDGD in the annual reports of publicly traded commercial banks. Based
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Mediation effect of earnings management techniques on the relationship between CSR and corporate performance: evidence from the civil law countries International Journal of Disclosure and Governance Pub Date : 2024-01-19 Karima Lajnef, Siwar Ellouz
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Internal corporate governance and cash holdings: the role of external governance mechanism International Journal of Disclosure and Governance Pub Date : 2024-01-04 Tahir Akhtar, Ameen Qasem, Shoaib Khan
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Shariah-related disclosure: a literature review and directions for future research International Journal of Disclosure and Governance Pub Date : 2023-12-22 Zunaiba Abdulrahman, Tahera Ebrahimi, Basil Al-Najjar
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Do board characteristics moderate the relationship between political connections and cash holdings? insight from Asian countries International Journal of Disclosure and Governance Pub Date : 2023-12-21 Abdullah, Muhammad Arsalan Hashmi, Rayenda Khresna Brahmana, Humayun Fareeduddin
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Earnings management of acquiring and non-acquiring companies: the key role of ownership structure and national corporate governance in GCC International Journal of Disclosure and Governance Pub Date : 2023-12-20 Mahmoud Alghemary, Nereida Polovina, Basil Al-Najjar
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Corporate governance transfers: the case of mergers and acquisitions International Journal of Disclosure and Governance Pub Date : 2023-12-20 Tanveer Hussain, Abongeh A. Tunyi, Jacob Agyemang
We study changes in corporate governance around mergers and acquisitions by comparing the ex-post corporate governance of the combined firm with the ex-ante weighted average governance of the bidder and target. We find that when the quality of the bidder governance is better than the target before the acquisition, the ex-post corporate governance quality of the combined firm is better than the ex-ante
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Uncovering the sustainability reporting: bibliometric analysis and future research directions International Journal of Disclosure and Governance Pub Date : 2023-12-11 Pooja Mishra, Kishore Kumar
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Systematic review in financialization politics: the role of corporate governance and managerial compensation International Journal of Disclosure and Governance Pub Date : 2023-12-06 Rita Vieira, Graça Azevedo, Jonas Oliveira
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The impact of corporate governance on debt service obligations: evidence from automobile companies listed on the Tokyo stock exchange International Journal of Disclosure and Governance Pub Date : 2023-12-03 Richard Arhinful, Leviticus Mensah, Jerry Seth Owusu-Sarfo
This study investigates the influence of corporate governance mechanisms on debt service obligations within the context of 34 automobile companies listed on the Tokyo Stock Exchange from 2006 to 2021, utilizing a purposive sampling approach. Employing a range of statistical models including the random effect model, fixed effect model, and the generalized method of moments (GMM), the study yields several
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The interplay of ethical decision making and legal frameworks for whistleblowing: the UAE example International Journal of Disclosure and Governance Pub Date : 2023-11-29 Assad Tavakoli, Tanya Gibbs, Meysam Manesh
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Tax-strategy-related words, firm’s ability, and tax avoidance International Journal of Disclosure and Governance Pub Date : 2023-11-28 Yicheng Wang, Brian Wright
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Does corporate sustainability disclosure mitigate earnings management: empirical evidence from Jordan International Journal of Disclosure and Governance Pub Date : 2023-11-21 Ahmad Yuosef Alodat, Hamzeh Al Amosh, Osamah Alorayni, Saleh F. A. Khatib
This paper aims to investigate the relationship between sustainability disclosure practices and earnings management in the Jordanian context. Based on an analysis of 66 non-financial firms listed on ASE, spanning the period of 2017–2020. The findings revealed that companies' compliance with the disclosure of sustainability improves their ethical behavior, which limits earnings management practices
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Earnings quality, stock price synchronicity and foreign ownership: evidence of ASX200 firms International Journal of Disclosure and Governance Pub Date : 2023-11-16 Yanthi Hutagaol-Martowidjojo, Jessie D. Yuwono, Kashan Pirzada
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Product market competition and investment efficiency nexus with mediating effect of firm risk-taking in Pakistan International Journal of Disclosure and Governance Pub Date : 2023-11-15 Sadaf Ali, Ajid ur Rehman, Muhammad Jawad, Munazza Naz
The objective of this paper is to analyze the impact of the product market competition on investment efficiency with the mediating effect of Firm Risk Management through a dynamic panel estimation model. The sample consists of 260 non-financial firms listed on the Pakistan stock exchange for the period of 2010–2022. In addition, this paper analyzes the data through the mediation technique as per a
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Ownership concentration, managerial ownership, and firm performance in Saudi listed firms International Journal of Disclosure and Governance Pub Date : 2023-11-10 Helmi A. Boshnak
This study aims to investigate the impact of ownership concentration and managerial ownership on firm performance in Saudi listed firms. The relationship between ownership concentration, managerial ownership, and firm performance is examined using a Fixed effects (FE) model and a Two-Stage least squares (2SLS) regression model for 70 Saudi listed firms over the period 2016–2021 to enable hypothesis
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Expectations for sustainability reporting from users, preparers, and the accounting profession International Journal of Disclosure and Governance Pub Date : 2023-11-10 Hamilton Elkins, Gary Entwistle, Regan N. Schmidt
Sustainability information has become an important component of financial statement users’ information needs. Over time, a mosaic of sustainability reporting standard setters and standards have emerged with users, regulators, and government creating pressure for firms to disclose ESG (environmental, social, and governance) information. Given the fragmented disclosure landscape, in 2020 the IFRS Foundation
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CEO narcissism, board of directors and disclosure quality: evidence from the readability of CEO letter International Journal of Disclosure and Governance Pub Date : 2023-10-25 Julien Le Maux, Nadia Smaili
Firms face increasing pressure to provide comprehensible organizational reports. The CEO annual letter to shareholders (CEO letter) is an important communication medium (Craig and Amernic in J Bus Ethics 101:563–575, 2011) and the most widely read section of the annual report (Courtis, 1982; Hyland, 1998). In this study, we investigate whether CEO narcissism affect the readability of CEO letters. We
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The role of shareholders in controlling tax avoidance: evidence from ASEAN countries International Journal of Disclosure and Governance Pub Date : 2023-10-24 Nindhita Nisrina Sari, Siti Nuryanah
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Does ownership pattern affect firm performance? Empirical evidence from an emerging market International Journal of Disclosure and Governance Pub Date : 2023-10-23 Sumon Kumar Das, Shafiqul Alam, Md. Jamsedul Islam, Fahmida Boby, Rabeya Begum
This study examines the effect of stockholdings patterns on the corporate performance of a developing market like Bangladesh. The study investigated the top 50 listed firms on the Dhaka Stock Exchange (DSE) as market capitalization from 2015 to 2019, and data were analyzed using multiple regression. The findings showed that director and foreign stockholdings had a considerable positive effect on firm’s
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Unpacking the drivers of earnings management in CSR firms: influence of investor risk perception International Journal of Disclosure and Governance Pub Date : 2023-10-16 Manish Bansal
The study examines the relationship between corporate social responsibility (CSR) and earnings management strategies (expense shifting and revenue shifting). Based on the sample of 41,100 Bombay Stock Exchange listed firm-years spanning over fourteen years (2009–2022), we find that CSR-oriented firms prefer revenue shifting over expense shifting for core earnings management, and this effect is more
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Do ESG progress disclosures influence investment decisions? International Journal of Disclosure and Governance Pub Date : 2023-09-21 Amanda Sanseverino, Jimena González-Ramírez, Kelly Cwik
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Using gender diversity to improve intellectual capital performance: an Indian investigation International Journal of Disclosure and Governance Pub Date : 2023-09-21 Akshita Arora, Ranjit Tiwari
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Financial distress, auditors’ going concern modification (GCM) and investors’ reaction in a concentrated ownership environment: new evidence from the Italian stock market International Journal of Disclosure and Governance Pub Date : 2023-09-15 Sandro Brunelli, Francesco Venuti, Thomas Niederkofler, Camilla Falivena
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Fogging the firm performance: an empirical examination of the annual report readability in India International Journal of Disclosure and Governance Pub Date : 2023-09-04 Vismaya Gangadharan, Lakshmi Padmakumari
Annual reports are the primary source of information for investors. It contains all the details about the company’s activities in the preceding financial year. About 80% of an annual report is text (Cheng et al. 2018); hence proper comprehension and readability enhance the usefulness of the information. Earlier researches prove the positive relationship between firm performance and annual report readability
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Does corporate social responsibility improve value-added intellectual capital efficiency in food and agribusiness firms in India? International Journal of Disclosure and Governance Pub Date : 2023-09-04 Jabir Ali, Ishrat Naaz, Tabassum Ali
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Investment and finance committees composition and firm performance: evidence from US Real Estate Investment Trusts (REITs) International Journal of Disclosure and Governance Pub Date : 2023-08-31 Magdy C. Noguera
The purpose of this research is to examine the effect of inside directors sitting on finance and investment committees on US Real Estate Investment Trusts (REITs) performance. The study is based on a sample of 60 US equity REITs of which 31 are the REITs listed on the S&P 500 and 29 are a random sample of non-S&P 500 REITs for the 2010–2019 period. I use panel random regression models, controlling
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Navigating governance and accounting reforms in Saudi Arabia's emerging market: impact of audit quality, board characteristics, and IFRS adoption on financial performance International Journal of Disclosure and Governance Pub Date : 2023-08-27 Ines Kateb, Ines Belgacem
This study examines the impact of audit quality, board of directors' characteristics, and the adoption of International Financial Reporting Standards (IFRS) on the financial performance of firms in the Kingdom of Saudi Arabia. The research is motivated by recent governance and accounting reforms in Saudi Arabia, aligned with Saudi Vision 2030, which aim to develop the financial sector and promote an
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The determinants of eXtensible Business Reporting Language (XBRL) adoption: a cross-country study International Journal of Disclosure and Governance Pub Date : 2023-08-10 Wafa Sassi, Hakim Ben Othman, Khaled Hussainey
This paper investigates the determinants of eXtensible Business Reporting Language (XBRL) adoption using the Technology-Organizational-Environment framework. This framework explains how the process of adopting and implementing XBRL is influenced by the technological context (country's firm-level technology absorption and technological capacity), organizational context (education) and environmental
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How organizational board compositions lead to a higher job satisfaction: an empirical analysis of US and UK companies International Journal of Disclosure and Governance Pub Date : 2023-08-04 Doaa Aly, Muath Abdelqader, Tamer K. Darwish, Arshad Hasan, Anna Toporkiewicz
The relationship between board characteristics and micro-level organizational factors is an area that has been significantly under-researched, and there is a lack of understanding of how these two elements interact with each other. Hence, we aim to explore how board characteristics could potentially have an impact on individual-level job satisfaction. The dataset used for this study encompasses a total
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Cybersecurity disclosure in the banking industry: a comparative study International Journal of Disclosure and Governance Pub Date : 2023-07-07 Maryam Firoozi, Sana Mohsni
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Does board gender diversity affect intellectual capital voluntary disclosure? Evidence from Tunisia International Journal of Disclosure and Governance Pub Date : 2023-06-23 Salma Loulou-Baklouti
The purpose of this paper is to investigate both extent and trend of intellectual capital (IC) information disclosed in annual reports and to examine the impact of board gender diversity (BGD) on IC voluntary disclosure in Tunisia. The statistical analysis is conducted on a sample of 54 Tunisian non-financial listed companies observed over the 2008–2019 period. Both weighted and unweighted disclosure
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Analysis of the determinants of corporate governance quality: evidence from sub-Saharan Africa International Journal of Disclosure and Governance Pub Date : 2023-06-14 Emmanuel Mensah, Christopher Boachie
This paper investigates the level of corporate governance quality (CGQ) of firms in sub-Saharan Africa and the factors that determine this CGQ as a build-up of the study of Waweru (Waweru, Managerial Auditing Journal 29:455–485, 2014). The study’s sample comprises 104 companies listed on the respective stock markets of nine sub-Saharan African countries. The data are collected from annual reports from
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Expropriation mechanisms, corporate governance, and cross-border acquisitions by Indian firms International Journal of Disclosure and Governance Pub Date : 2023-06-09 Kinshuk Saurabh
Research regards related party transactions (RPTs) and control-ownership divergence (wedge) as expropriation mechanisms manifesting severe agency conflict in emerging markets. Since corporate governance greatly influences firms' investments and strategic behavior, this study examines how different RPTs and the wedge affect cross-border acquisition (CBA) size and returns. In line with agency theory
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The role of tax policy within corporate governance: evidence from inversions International Journal of Disclosure and Governance Pub Date : 2023-06-08 Amanda R. Marino, D. G. DeBoskey
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A bibliometric analysis of governance mechanisms in dividend decisions: an overview and emerging trends International Journal of Disclosure and Governance Pub Date : 2023-05-31 Naina Narang, Seema Gupta, Naliniprava Tripathy
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The impact of corporate governance on financial performance: a cross-sector study International Journal of Disclosure and Governance Pub Date : 2023-05-30 Wajdi Affes, Anis Jarboui
Corporate governance remains the focus of current research and a concept that continues to evolve to meet the needs of business managers. Faced with the need for companies to cope with a world characterized by perpetual change and successive economic crises (Prowse in Revue d'économie financière 31:119–158, 1994), the identification of the results of the implementation of good governance mechanisms
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Does ownership type affect sustainability reporting disclosure? Evidence from an emerging market International Journal of Disclosure and Governance Pub Date : 2023-05-12 Sumon Kumar Das, Md Khalilur Rahman, Songita Roy
The aim of this study is to examine on the ways in which a company's sustainability reporting (SR) differs depending on the types of ownership it has, notably director ownership (DO), institutional ownership (IO), and foreign ownership (FO). This paper uses a sample of 145 firm-year observations from 29 listed banks in the Dhaka Stock Exchange (DSE) of Bangladesh from 2016 to 2020 and regression analysis
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Board composition, executive compensation, and financial performance: panel evidence from India International Journal of Disclosure and Governance Pub Date : 2023-05-09 Mohit Pathak, Arti Chandani
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Does earnings management constrain ESG performance? The role of corporate governance International Journal of Disclosure and Governance Pub Date : 2023-05-08 Yusuf Babatunde Adeneye, Setareh Fasihi, Ines Kammoun, Khaldoon Albitar
Responding to the calls in both earnings management and sustainability literature to examine corporate governance patterns, this study fills the sustainability literature gap by shedding light on the moderating role of corporate governance on earnings management and environmental, social and governance performance. Using a sample of UK firms listed on the London Stock Exchange for the period 2016–2020
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Substantive or symbolic compliance with regulation, audit fees and audit quality International Journal of Disclosure and Governance Pub Date : 2023-05-06 Fakhroddin MohammadRezaei, Omid Faraji, Zabihollah Rezaee, Reza Gholami-Jamkarani, Mehdi Yari
We examine whether Audit Fee Regulation (AFR) enhances auditors’ bargaining power in setting audit fees, consequently leading to superior quality audit services using the Iranian audit environment. We posit two hypotheses of “symbolic” and “substance” compliance. We find that neither audit fees nor audit quality has increased in the post-AFR era, supporting the symbolic hypothesis. The results are
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Islamic finance and governance indicators: empirical evidence from Islamic finance-permitting countries International Journal of Disclosure and Governance Pub Date : 2023-04-07 Puteri Nur Balqis Megat Mazlan, Nafez Fayez Hersh, Tajul Ariffin Masron, Nurhafiza Abdul Kader Malim
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Does ‘inter-bank’ horizontal pay disparity influence performance? Evidence from emerging economy International Journal of Disclosure and Governance Pub Date : 2023-03-15 Madhur Bhatia, Rachita Gulati
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Corporate narrative disclosure practices in the Middle East and North Africa (MENA) region: a systematic literature review International Journal of Disclosure and Governance Pub Date : 2023-03-09 Mohammed Adel Elzahaby
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Environmental disclosures by Indian companies: role of board characteristics and board effectiveness International Journal of Disclosure and Governance Pub Date : 2023-03-01 Shinu Vig
This research recognizes the increasing importance of the preservation of the natural environment for society as well as for the corporate sector. The study adopts a stakeholder-agency theory perspective to examine the influence of characteristics and effectiveness of the board of directors on the environmental disclosures made by the corporate sector. The method of content analysis was adopted for
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Influence of ownership structure on the choice of Big Four independent auditors International Journal of Disclosure and Governance Pub Date : 2023-02-28 Vanessa de Carvalho Pereira, Antonio Gualberto Pereira, José Sérgio Casé de Oliveira
The aim of the study is to investigate the influence of the ownership structure on the choice of a Big Four independent audit, expecting a positive relationship if there is an entrenchment effect represented by the voting rights variable and a negative relationship if there is an incentive effect represented by the right cash flow variable. We analyze 122 publicly traded companies listed on B3 between
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Top management team turnover in Brazil: the role of corporate governance in family-controlled companies International Journal of Disclosure and Governance Pub Date : 2023-02-08 Sergio Foldes Guimarães, André Luiz Carvalhal da Silva
This study analyzes the relation between firm performance and top management team turnover, moderated by corporate governance and control variables. We use a unique dataset of CEO and executive turnover of Brazilian firms from 2010 to 2017, including companies that voluntarily adopt good governance practices through listing on “Novo Mercado” segment. We document a significant growth in top management
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What drives bank income smoothing? Evidence from Africa International Journal of Disclosure and Governance Pub Date : 2023-02-01 Peterson K. Ozili, Thankom G. Arun
We investigate whether banks use loan loss provisions to smooth income and whether this behaviour is influenced by foreign bank presence, ownership and institutional quality differences across African countries. We examine 370 banks from 21 African countries from 2002 to 2021. We find evidence that African banks use LLPs to smooth their income when they are more profitable during economic boom or recession
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Bank provisioning practice during the pandemic: evidence from the COVID-19 outbreak International Journal of Disclosure and Governance Pub Date : 2023-01-24 Tram-Anh Nguyen, Phu Ha Nguyen, Hiep Ngoc Luu, Trang Nguyen Ha Cu, Phuong-Anh Nguyen
We investigate whether, and to what extent, banks exploit their discretion over loan loss provisions to achieve their management purposes during the pandemic. Using a sample of US banks during the current COVID-19 outbreak, we find that banks are more eager to use discretionary loan loss provisions in response to the worsening pandemic situation. We find in particular that banks use discretionary loan
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Chief Executive Officer’s attributes and tax avoidance: evidence from Nigeria International Journal of Disclosure and Governance Pub Date : 2023-01-04 Ofuan James Ilaboya, Edosa Joshua Aronmwan
This study sought to evaluate the association between the attributes of the Chief Executive Officer (CEO) and tax avoidance in Nigeria based on the framework of the upper echelon theory on managerial effects. The quantitative research design was employed in this study and data was gathered from the financial statements of sixty-six (66) non-financial firms listed on the NGX for 10 years (2009–2018)