Purpose: The purpose of this study is to examine the impact of financial statement comparability as a qualitative feature of financial reporting on cash holdings and the mediating role of disclosure quality and financing constraints in firms listed on the Tehran Stock Exchange...

Purpose: The purpose of this study is to examine the impact of financial statement comparability as a qualitative feature of financial reporting on cash holdings and the mediating role of disclosure quality and financing constraints in firms listed on the Tehran Stock Exchange (TSE)....

Purpose: The purpose of this article is to investigate the relationship between environmental disclosure quality (EDQ) and risk and to further examine whether corporate governance (CG) practices moderate this relationship. Design/methodology/approach: This study uses a set of unique, hand...

Purpose: This study aims to examine the impact of board female participation on Australian firms’ innovation. Design/methodology/approach: Data are from the 500 largest Australian Securities Exchange (ASX)-listed companies for 2004–2015. Measures of innovation concern input (research and...

Purpose: The purpose of this article is to investigate the relationship between environmental disclosure quality (EDQ) and risk and to further examine whether corporate governance (CG) practices moderate this relationship.Design/methodology/approach: This study uses a set of unique, hand...

Purpose: This study aims to link environmental disclosure quality (EDQ) to firm performance and examine the moderating role of board independence in this relationship. Design/methodology/approach: Drawing on agency theory and stakeholder theory, the authors developed and tested hypotheses using...

Purpose: The purpose of this paper is to examine the association between corporate environmental disclosure quality (EDQ) and earnings quality (EQ). Design/methodology/approach: The paper uses earnings persistence and accruals quality as a measures of EQ. The paper also uses panel data...

Lean production has become an integral part of the manufacturing landscape as its link with superior performance and its ability to provide competitive advantage is well accepted among academics and practitioners. Lean production helps producers in overcoming the challenges organizations face...

Lean production has become an integral part of the manufacturing landscape as its link with superior performance and its ability to provide competitive advantage is well accepted among academics and practitioners. Lean production helps producers in overcoming the challenges organizations face...