Purpose - The purpose of this article is to explore the impression management practices in Covid-19 related discourses in the annual reports of the insurance companies in Bangladesh. Design/methodology/approach - To fulfil this objective, the authors have conducted a discourse analysis of the...

Paper's objectives: The main purpose of the article was to identify the level of concentration on the market of audit services provided to public companies listed on the Warsaw Stock Exchange. The additional aim of the article was to identify the level of rotation among companies providing audit...

This paper studies the impact of a change in promoter shareholding on small-cap-value stocks. NIFTY Small Cap 250 index stocks within the top 20th percentile of the book-to-market (B/M) ratio of the same universe have been considered for this study. The paper uses regression analysis for...

This study mainly aims to test the impact of gender diversity on a firm's performance. Namely, the non-linear and the quantile impact on the listed companies in Palestine Exchange during the period 2010 to 2020. The study also aims to determine the impact of a firm's internal characteristics on...

This study reveals the inconsistencies between the negative externalities of carbon emissions and the recognition condition of accounting statements. Hence, the study identifies that heavily polluting enterprises in China have severe off-balance sheet carbon reduction risks before implementing...