International Journal of Law and Management
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Statutory ESG reporting and investment efficiency: evidence using quasi-natural experiment
Rajesh DesaiThis paper aims to examine the effect of compulsory environmental, social and governance (ESG) disclosure regulation on corporate investment efficiency (IE). The study also…
Tourist taxes in Mauritius – assessing the laws of Mauritius and tourists’ perception
Ambareen BeebeejaunOne way of addressing the negative effect of tourism is the imposition of tourist taxes. Accordingly, the purpose of this study is to look at the various forms of tourist taxes in…
Reflections on shareholders’ protection in Tanzania through derivative claims. A comparative legal analysis with Mauritius
Yusto Lucian Habiye, Rajendra Parsad Gunputh, Sameerchand Pudaruth, Cornel Kinanila MtakiThis paper aims to examine the effectiveness of Tanzania’s legal framework in protecting shareholders’ rights through derivative claims, conducting a comparative analysis with…
Unethical behaviour by professional accountants: a structured literature review
Liberty MaunzagonaThis study critically examines research done in the accounting field to uncover the determinants of unethical conduct by professional accountants. It seeks to determine the…
Unlocking arbitration: evolving legal standards for commercial agency disputes in Jordan and the UAE
Mohammed A. AladaseenThe purpose of this paper is to provide an in-depth analysis of the historical restrictions imposed by the UAE and Jordan on the arbitrability of agency disputes, driven by public…
Legal factors in identifying bankruptcy of capital market companies: two-dimensional approach of hierarchical fuzzy analysis
Marzieh Mazaheri, Leyla Safdarian, Mahnam MolaeiOne of the competitive conflicts of the capital market is the structural disruption of companies in terms of company capacity with market changes that can lead to the bankruptcy…
The implementation of IFRS electronic financial reporting – XBRL and usefulness of financial information: evidence from Jordanian finance industry
Esraa Esam AlharasisThis study aims to compare the usefulness of financial information in the Jordanian finance industry before and after applying eXtensible Business Reporting Language (XBRL) as a…
Nexus between corporate sustainable practices and sustainable development goals: Indian evidence
Santi Gopal Maji, Archana HaloiThe purpose of this study is to explore the disclosure of sustainable development goals (SDGs) by Indian firms and to examine the association between sustainable business…
Sectoral insights into corporate insolvency: a comprehensive analysis of Corporate Insolvency Resolution Process (CIRP) outcomes in India
Nishanthini Ravichandra Rao, Jayendra KastureThis study aims to analyse the Corporate Insolvency Resolution Process (CIRP) in India, emphasizing the unique challenges faced by different sectors. It highlights that 45.23% of…
Beyond traditional synergies: exploring network, relational and nonmarket gains in European M&A
Adnène SghaierThis study aims to explore the sources of synergy gains in European mergers and acquisitions (M&A) from 2010 to 2021, focusing on both traditional and emerging synergies…
Verdicts on the optimization of corporate insolvency legal frameworks for sustainable development in Tanzania and Mauritius
Yusto Lucian Habiye, Rajendra Parsad Gunputh, Sameerchand PudaruthSustainable development necessitates balancing economic growth, social inclusion and environmental protection to meet present needs without compromising future generations. The 17…
Compliance with anti-money laundering laws and their impact on banking operations in Pakistan: banking expert’s opinion
Syed Saqlain Ul Hassan, Saima SajidDespite sound anti-money laundering (AML) regulations and membership in the financial action task force, money laundering remains a severe concern faced by Pakistan because of its…
Exploring encounters and prodigies of Islamic banks in non-Muslim states: towards enhancing regulatory frameworks of Islamic banking system
Yusuff Jelili Amuda, Shahad Ahmed Al-NasserThe primary aim of this study is to explore challenges and prospects of Islamic banking system in non-Muslim states to foster regulatory frameworks of the system.
Drivers and predictors of carbon emissions disclosure: insights with H2O AutoML
Anis Jarboui, Emna Mnif, Zied Akrout, Salma ChakrounThis study aims to identify the key determinants of carbon emissions disclosure from an environmental, social and governance (ESG) perspective, offering insights into how these…
Enhancing efficiency through negotiation and minimizing transaction costs: application of Coase theorem to corporate insolvency
Hiteshkumar Thakkar, Pranay AgarwalCoase theorem is more interested in increasing the economic value of the transaction through a libertarian approach, i.e. free bargain than a utilitarian approach, i.e. maximum…
Enforcement of smart contracts in cross-jurisdictional transactions
Ghassan Adhab Atiyah, Ahmed Ismael Ibrahim, Ahmed Abdulkhudhur JasimThis research aims to explore the complexities surrounding smart contracts enforcements in cross-jurisdictional transactions.
The role of artificial intelligence (AI) in shaping data privacy
Bareq Lami, Safinaz Mohd. Hussein, Ramalinggam Rajamanickam, Grace Kaka EmmanuelThis study aims to illustrate the manifold ways in which artificial intelligence (AI) serves as both a sentinel and a potential intruder in the realm of personal data protection…
Three decades of WTO dispute settlement: insights from bibliometric literature review and future research agenda
Iqra Yaseen, Mohammad Shafi SofiThe purpose of this study is to conduct a comprehensive systematic literature review using bibliometric approach to investigate the academic structure of World Trade Organization…
Financial technology’s role in advancing social responsibility: a bibliometric review of research progress and future opportunities
Mohammad Zakaria AlQudah, Husni Samara, Hanan Qudah, Reem Nazzal, Laith Yousef Bani Hani, Razan Adil Radwan, Samer AlrahamnehThe primary aim is to identify and examine the critical success factors (CSFs) in FinTech that influence social responsibility (SR). This study aims to differentiate between…
Foreign direct investment and the protection of garment workers' rights in Bangladesh
Mohammad Belayet Hossain, Muhammad Abdullah FaziCritical examination of Bangladeshi laws related to workers’ rights in the garment industry. This paper aims to examine the impact of foreign direct investment (FDI) on the…
From revelation to modern Islamic finance: Islamic commercial law in the UAE as a case study
Ahmed Mansoor Alkhan, M. Kabir HassanThe purpose of this paper is to analyse the Islamic finance segment within the Updated Commercial Transactions Law in the UAE and opine whether the new alterations will have a…
Analysis of India’s Digital Personal Data Protection Act, 2023
Paarth NaithaniData protection is a significant area of law in a country like India, which is digitalising at a fast rate. Recently, India passed comprehensive data protection legislation after…
Examining the issues related to consumer co-created value: from policy perspective
Amit Kumar Agrawal, Zillur Rahman, Zahid Hussain, Sheshadri ChatterjeeThis research article investigates the legal issues related to consumer co-created value (CCV) especially from the business law perspective. This study also aims to investigate…
Piercing the corporate veil in Mauritius: a comparative study with the United Kingdom
Bhavna MahadewThe purpose of this paper is to bring clarity to the concept of piercing the veil of incorporation in Mauritius. This will allow students, researchers, academics and practitioners…
The impact of chief sustainability officer on sustainability performance: a mediation role of corporate governance
Maali Kachouri, Rakia RiguenThe purpose of this paper is to argue the relationship between chief sustainability officer, sustainability performance and corporate governance. Specifically, this paper aims to…
Corporate carbon emissions, science-based targets initiatives and firm performance: evidence from India
Meghna Bharali Saikia, Santi Gopal MajiThis study aims to examine the influence of corporate carbon emissions on the financial performance of select Indian companies. It further studies the moderating role of…
Central bank digital currencies – a bibliometric analysis on research themes in pursuit of research trends
Kaushik Ghosh, Prabir Kumar DasThis study aims to examine the characteristics of cross-border central bank digital currencies (CBDCs) while pinpointing research trends and adoption variables at both individual…
How the law can ensure the success of value-added tax
Ali Salem AlmarriThe purpose of this research is to demonstrate how legal strategies can be used to enhance the effectiveness of value-added tax (VAT) and how taxation laws can synergise with…
Inflated energy prices and capital structure: firm level evidence from Indian manufacturing sector
Mamta Dhanda, Sunaina Dhanda, Bhawna ChoudharyThe purpose of this paper is to study the influence of inflated energy prices on the capital structure of Indian manufacturing corporations and to investigate whether the capital…
Effect of monetary policy transmission on the use-based classification of manufacturing industry in India: an empirical evidence
Mrutyunjaya Sahoo, Shiba Prasad Mohanty, Praveen SahuThis study aims to investigate the effect of monetary policy transmission on the use-based classification of manufacturing industries in India, an integral aspect influencing the…
Global resurgence: private asset reconstruction companies as legal catalysts for financial stability in India and beyond
Megha Jaiwani, Santosh GopalkrishnanThis study aims to transcend geographical boundaries and provide insights into innovative strategies used by Indian Asset Reconstruction Companies (ARCs) in managing distressed…
Corporate governance and firm risk-taking: empirical evidence from India
Reshma Kumari Tiwari, Ratish Kumar JhaThis study aims to examine the impact of corporate governance (CG) on firm risk-taking in India.
Managerial entrenchment, corporate social responsability and the moderating effect of dividend policy: empirical evidence from French listed companies
Manel Gharbi, Anis JarbouiThe purpose of this paper is to argue the relationship between managerial entrenchment (ME), corporate social responsibility (CSR) and dividend policy (DP). Specifically, this…
Board composition, ownership structure and dividend policy: Evidence from NSE listed companies in India
Jasmeet Kaur, Karamjeet KaurThe purpose of the study is to analyse the influence of board composition and ownership structure on the dividend pay-out policy of selected listed Indian companies.
Legal nature of the court’s discretionary power in business contract revocation
Ahmed M. KhawaldehThis paper aims to know the legal nature of the court’s discretionary power in business contract revocation.
Exploring the relationship between taxpayers and tax authorities in the digital era: evidence on tax compliance behavior in emerging economies
Rida Belahouaoui, El Houssain AttakThis study aims to understand the determinants of the relationship between tax authorities and taxpayers in the digital era and how this relationship impacts tax compliance…
Legal obligation of ESG reporting and the quality of environmental disclosure practices: the case of Moroccan listed industrial companies
Fatima Zahra Namoussi, Mariam CherqaouiThis paper aims to examine the impact of the legal obligation for environmental, social, and governance (ESG) reporting, introduced in 2019 by the Moroccan Capital Market…
Digital transformation in financial industry: antecedents of fintech adoption, financial literacy and quality of life
Abeer F. AlkhwaldiThis paper aims to investigate the variables that could contribute to facilitating or hindering FinTech adoption in Jordan and how that will affect human well-being (quality of…
An empirical analysis of India’s insolvency code: perspectives based on ex-post economic efficiency
Sunaina Kanojia, Shasta GuptaThis study aims to analyse the outcomes of Indian insolvency proceedings for their ex-post economic efficiency. Ideally, insolvent yet viable companies should witness resolution…
Access to environmental information in Sweden in the context of principles of good administration
Monirul AzamThis paper aims to examine how Sweden, as a member state of the European Union (EU), has implemented the EU Directive on Public Access to Environmental Information (AEI directive…
The institutional logics of job localization programs in emerging markets: evidence from GCC countries
Ahmed DiabThis study objective is twofold. This study aims to present an institutional analysis of the implications of job localization programs in Gulf Cooperation Council (GCC) countries…
Recalibrating originality for music in copyright law
Jithin Saji Isaac, Asha SundharamThough originality is a requirement for copyright protection, the term is not defined, leaving room for differing interpretations. Over the years, there has been a shift in the…
Reforms required for Shariah screening of equities using the case study of Dow Jones Islamic market index (DJIMI)
Rizwan Malik, Humayon Dar, Aishath MuneezaThere is no uniform methodology adopted worldwide for Shariah equity screening. The purpose of this research paper is to suggest reforms required to improve Shariah screening…
Land tenure conflicts in forest areas: obstacles to rejuvenation of small-scale oil palm plantations in Indonesia
Riyadi Mustofa, Almasdi Syahza, Gulat Mendali Emas Manurung, Besri Nasrul, Rino Afrino, Eko Jaya SiallaganThis study aims to investigate the problems small-scale oil palm plantations in Indonesia’s forest areas face and the government policies addressing them.
ISSN:
1754-243Xe-ISSN:
1754-2448ISSN-L:
1754-243XRenamed from:
Managerial LawOnline date, start – end:
2008Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Dr Zahid Hussain
Further Information
