Journal of Applied Accounting Research: Volume 19 Issue 2

Ethical finance and governance

Jean-Michel Sahut, Samir Saadi, Lorne Switzer, Frédéric Teulon

Board gender diversity and ESG disclosure: evidence from the USA

Riadh Manita, Maria Giuseppina Bruna, Rey Dang, L’Hocine Houanti

The purpose of this paper is to investigate the relationship between corporate debt-like compensation and the value of excess cash holdings.

CEO inside debt and the value of excess cash

Mohamed Belkhir, Sabri Boubaker, Kaouther Chebbi

The purpose of this paper is to investigate the relationship between corporate debt-like compensation and the value of excess cash holdings.

Investigating the associations between executive compensation and firm performance: Agency theory or tournament theory

Nader Elsayed, Hany Elbardan

While there have been extensive empirical investigations of pay-performance sensitivity, the perspective of performance-pay has received less attention to date. While executive…

The control-ownership wedge and the survival of French IPOs

Imen Derouiche, Syrine Sassi, Narjess Toumi

The purpose of this paper is to investigate the effect of the control-ownership wedge of controlling shareholders (excess control) on the survival of French initial public…

Does shareholder-oriented corporate governance reduce firm risk? Evidence from listed European companies

Leopold Djoutsa Wamba, Eric Braune, Lubica Hikkerova

The purpose of this paper is to explore the impact of the mechanisms of corporate governance on the volatility of companies’ financial profitability.

The role of state ownership on earnings quality: evidence across public and private European firms

Cristina Gaio, Inês Pinto

The purpose of this paper is to examine the role of state ownership on financial reporting quality regarding the characteristics of conservatism and earnings management.