The adoption of the international financial reporting standard (IFRS) has become an important research topic and received considerable attention from many empirical researchers worldwide. However, to the best of the authors' knowledge, it's one of the very few efforts to examine the relationship...

This research examines the relationship which exists between the CEO's cultural background and firm's internal control quality. It further investigates whether CEO duality, board size, and CEO tenure moderate this relationship. A sample of 100 unlisted, non-financial firms in Cameroon from 2016...

The current study investigates how board gender diversity moderates the relationship between corporate governance mechanisms (CG) and earnings management (EM) practices of firms in sub-Saharan Africa. The study samples annual reports and financial statements of 52 firms from nine sub-Saharan...

The objective of our paper is to explore the impact of managers' emotional intelligence (EQ) and cognitive ability (IQ) on firm performance. In this regard, an experimental survey on managers from 623 textile and garments firms in Vietnam was conducted. We applied the International Positive...

Due to globalization and technological change, the current business environment in a developing country is competitive, which requires a firm's engagement in CSR to remain competitive. Therefore, this study examined the linkage between different dimensions of CSR engagement (customer, employee,...

An under-researched question is to what extent managers' trait affectivity and cognitive ability play a role in driving business practices. As such, we carry out a survey with 623 textile and garment firms in Vietnam. We find that one standard deviation decrease in the managers' negative...

Understanding which factors are important to consumers when deciding to use a mobile wallet and how these factors influence users' commitment and recommendation is important because the demand for cashless transactions has increased worldwide in recent years, especially developing countries like...

This study was conducted to examine the relationship among environmental, social disclosure, sustainable development, and firm performance. The data is collected from 71 mining companies listed on Vietnam's stock market from 2018 to 2021. Research results show that the level of environmental and...

Insurers tend to misunderstand the perceptions of the policyholders and inevitably lose clients. In South Africa, very little research has investigated the perceptions and attitudes expressed by insurance policyholders. Therefore, to bridge this gap, the purpose of this research study is to...

We analyze the announcement-period returns of 4315 two-party, non-equity alliances undertaken by US-based firms between 1986 and 2015 in 11 industries and find positive returns for all of the 11 samples, with the Drug industry reporting the highest (2.69%) cumulative abnormal return (CARs) and...