Table of contents
Institutional investors' information needs in the context of the sustainable finance disclosure regulation (EU/2019/2088): the implications for companies' sustainability reporting
Maria Gebhardt, Anne Schneider, Marcel Seefloth, Henning ZülchThe paper aims to provide companies with a better understanding of the needs of institutional investors to improve the disclosure of sustainability information by companies. The…
The role of firm-level CSR governance characteristics as a driver of comprehensive CSR reporting – the moderating role of profitability
Waris Ali, Jeffrey Wilson, Amr Elalfy, Hina IsmailThis study aims to examine the impact of firm-level corporate social responsibility (CSR) governance characteristics on the extent, quality and comprehensiveness of CSR reporting…
Political alignment and corporate fraud: evidence from the United States of America
Adriana CordisThe paper investigates whether political geography, as measured by the degree of alignment of state politicians with the party of the USA President, has an impact on corporate…
The impact of the IFRS adoption reform on audit market concentration, auditor choice and audit quality
Michael Eric Bradbury, Oksana KimThe study examines the changes in audit market concentration, auditor choice and audit quality in Russia following International Financial Reporting Standards (IFRS) adoption…
Public firm presence, growth opportunity and investment in fixed intangible assets of private UK firms
Albert Danso, Emmanuel Adu-Ameyaw, Agyenim Boateng, Bolaji IyiolaPrior studies suggest that, in an industry in which several public firms operate (i.e. greater public firm presence), uncertainty about business operations within the industry is…
Back to goodwill amortisation: impact of the 2016 Spanish regulation on the mispricing of listed firms
Fernando Ruiz-Lamas, David PeónThis article analyses the recent inverse transition from goodwill impairment to goodwill amortisation implemented in Spain in 2016. The authors contribute to the existing…
The impact of directors' attributes on IFRS fair value disclosure: an institutional perspective
Imam Arafat, Suzanne Fifield, Theresa DunneThe current study investigates the impact of directors' attributes on the extent of compliance with International Financial Reporting Standards (IFRS) fair value disclosure…
Banking research in the GCC region and agenda for future research – A bibliometric examination
Rajib Shome, Hany Elbardan, Hassan YazdifarThis paper provides a comprehensive review of the influential and intellectual aspects of the literature on the Gulf Cooperation Council (GCC) region's banking activities.
Economic policy uncertainty and cost rigidity: the moderating effects of government contracts and political connections
Hoyoung Kim, Maretno Agus HarjotoThis study examines the relationship between economic policy uncertainty (EPU) and managers' ex ante strategic choice on firms’ fixed and variable costs structure, i.e. cost…
Earnings management, investor sentiment and short-termism
Kléber Formiga Miranda, Márcio André Veras MachadoThis study examines the investment horizon influence, mediated by market optimism, on earnings management based on accruals and real activities. Based on short-termism, the…
Founder ownership concentration and risk disclosures: an emerging economy view
Surbhi Jain, Mehul RaithathaThis paper examines the impact of founder ownership concentration (FOC) on risk disclosures. It further investigates the moderating role of risk governance in the association…
The influence of financial flexibility on firm performance: the moderating effects of investment efficiency and investment scale
Wei Wu, Chau Le, Yulu Shi, Fadi AlkaraanFinancial flexibility and investment efficiency are of vital importance in strategic choices at boardrooms, particularly in post-crisis recovery strategies. This study examines…
On the independence of audit committee in developing countries: evidence from Jordan
Salem Alhababsah, Ala’a AzzamThis study aims to investigate the extent to which audit committee (AC) members who are formally independent are truly independent in practice, and what challenges they face that…
How does excess cash affect corporate financial performance?
Ismail KalashThis article analyzes the moderating role of investment opportunities, business risk and agency costs in shaping the nexus between excess cash and corporate performance.
Do investors care about greening in corporations? The role of eco-innovation and CSR committee
Abdullah S. Karaman, Ali Uyar, Rim Boussaada, Majdi KarmaniPrior studies mostly tested the association between carbon emissions and firm value in certain contexts. This study aims to advance the existing literature by concentrating on…
Corporate–NGO collaboration and CSR disclosure – the moderating role of corporate profitability
Waris Ali, J. George Frynas, Jeffrey WilsonThis research investigates the influence of corporate–NGO collaborations on corporate social responsibility (CSR) disclosure measured in three different ways (i.e. extent, level…
ISSN:
0967-5426e-ISSN:
1758-8855ISSN-L:
0967-5426Online date, start – end:
1999Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Associate Professor Orthodoxia Kyriacou