Review of Accounting and Finance: Volume 23 Issue 5

Board diversity, female executives and stock liquidity: evidence from opposing cycles in the USA

Mohamad H. Shahrour, Ryan Lemand, Michal Wojewodzki

This study aims to address gaps and limitations in the literature on corporate governance and stock liquidity. It explores the potential benefits of increasing female…

Impact of financial reporting quality on investment efficiency and role of investor protection in frontier markets

Muhammad Azhar Khan, Saadia Irfan, Samina Naveed

This study aims to examine the link between financial reporting quality and investment efficiency in publicly listed firms in frontier markets, taking into account country-level…

Interbank systemic risk network in an emerging economy

Molla Ramizur Rahman, Arun Kumar Misra, Aviral Kumar Tiwari

Interconnections among banks are an essential feature of the banking system as it helps in an effective payment system and liquidity management. However, it can be a nightmare…

The effect of economic, environmental and social sustainability performance on accounting conservatism: the moderating role of good corporate governance

Sawssen Khlifi, Mohamed Ali Boujelbene, Jamel Chouaibi

This study aims to examine the impact of economic, environmental and social (EES) indicators of sustainability performance on accounting conservatism and the moderating effect of…

Solving the IPO puzzle through “use of proceeds” disclosure: evidence from India

Sukanya Wadhwa, Seshadev Sahoo

This study aims to examine the impact of disclosure on the unsolved initial public offering (IPO) puzzle. For this purpose, the authors analyzed the impact of the primary uses of…

Corporate narrative reporting on Industry 4.0 technologies: do the COVID-19 pandemic and governance structure matter?

Maha Shehadeh, Khaled Hussainey, Mohammad Alhadab, Qais Kilani

This research examines the impact of the COVID-19 pandemic and governance structure on corporate narrative reporting (CNR) concerning Industry 4.0 (I4.0) technologies in Jordanian…

Corporate environmental responsibility’s influence on risk-taking in Chinese A-share listed companies

Yixin Qiu, Ying Tang, Xiaohang Ren, Andrea Moro, Farhad Taghizadeh-Hesary

This study aims to investigate the relationship between corporate environmental responsibility (CER) and risk-taking in Chinese A-share listed companies from 2011 to 2020. It…