Purpose – The purpose of this paper is to examine whether the registered charities in New Zealand have adopted the principle-based corporate governance practices similar to those adopted by the publicly-listed companies and the effect corporate governance practices have on their financial...

Purpose – The purpose of this paper is to examine whether the registered charities in New Zealand have adopted the principle‐based corporate governance practices similar to those adopted by the publicly‐listed companies and the effect corporate governance practices have on their financial...

Purpose: The purpose of this paper is to identify current measures taken for financial crime’s prevention and detection in the context of Indonesia. Design/methodology/approach: This study is based on data from articles in Indonesian newspapers relating to the current financial crimes,...

Purpose: The purpose of this paper is to answer the increasing calls to analyse how lending relationship between banks and their small- and medium-sized enterprises (SMEs) work. More precisely, the main aim is to investigate the lending approach(es) and criteria used by banks to assess loan...

Purpose: The aim of this study is to critically evaluate the institutionalisation of International Public Sector Accounting Standards in Indonesia. Design/methodology/approach: This case study approach relies on obtaining its data from document sources and interviews with relevant people and/or...

Purpose: This paper aims to investigate small and medium enterprises’ (SMEs) owner–managers’ awareness, willingness and perceptions concerning Islamic financing instruments as an alternative sourcing decision in SMEs’ businesses. Design/methodology/approach: The research employed mixed...

Purpose: This paper aims to investigate the relationship between board composition and firm corporate social responsibility (CSR) scores of the top 30 listed companies in Australia, France, UK and USA. Design/methodology/approach: Using a sample of 120 publicly listed companies covering a...

Purpose: This study investigates whether there is an association between business symbiosis and the performance of micro, small and medium enterprises (MSMEs). Design/methodology/approach: The authors conducted 200 surveys, using ordered logistic regression to evaluate the results. Participants...