Purpose: Global concerns over dysfunctional behaviours including bribery and corruption, embezzlement of funds and other conducts by leaders and public officials have become ubiquitous in organizations. Although national and organizational systems have been instituted to make these behaviours a...

Purpose: The purpose of this paper is to provide empirical evidence of the relationship between female representation on the board and forward-looking information disclosures (FLIDs). Design/methodology/approach: The study uses the content analysis to analyze the narrative evidence from the...

Purpose: The paper aims to re-interpret the role of corporate social responsibility (CSR) in limiting the extreme practices in earnings management (EM) by using evidence from large UK companies. Design/methodology/approach: The study has used content analysis and disclosure index to measure the...

Purpose: The purpose of this paper is to explore whether any discrepancy exists between the disclosed in SSB reports of Islamic banks and the disclosure index which was based on stakeholders’ expectation. Design/methodology/approach: This study uses contents analysis as the research method to...

Purpose: First, the paper examines the short-term fiscal and budgetary responses of the South Asian governments to the COVID-19 pandemic. Next, it brings out the implications of such responses, focusing on India, Nepal and Sri Lanka. Design/methodology/approach: The paper is based on multiple...