International Journal of Law and Management: Volume 58 Issue 5

Corporate governance during financial distress – an empirical analysis

Marjan Marandi Parkinson

The traditional form of legal research with its predominant emphasis on doctrinal and theoretical analysis is now increasingly augmented by empirical research that seeks to…

Different types of guarantee schemes and their usage in safeguarding against default risks in international commercial practice

Norman Mugarura

The purpose of the paper is to examine the law relating to different types of guarantee schemes and the circumstances in which they are used to safeguard against default risks in…

Culture and corporate governance convergence

Rachael Ajomboh Ntongho

This paper aims to analyse the link between culture and corporate governance. In particular, it demonstrates the impact of culture in inhibiting convergence of corporate…

Bankruptcy prediction of listed companies on the Tehran Stock Exchange

Mahdi Salehi, Mojdeh Davoudi Pour

Bankruptcy is the last phase of economic life of companies and has some impacts on all of the entity’s stakeholders. Thus, the prediction of bankruptcy is very important. The…

Individual tax compliance in China: a review

Angus Young, Lawrence Lei, Brossa Wong, Betty Kwok

The purpose of this paper is to review research about China’s individual tax compliance. While empirical research in this jurisdiction is still in its infancy, the scale of the…

The role of audit quality in firm valuation: Evidence from an emerging capital market with a joint audit requirement

Mishari M. Alfraih

The purpose of this paper is to examine the effect of audit quality on the value relevance of earnings and book value. Because joint audit is mandated for all Kuwait Stock…