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The moderating impact of the audit committee on creative accounting determination and financial reporting quality in Iraqi commercial banks
Abed, Ibtihal A.; Hussin, Nazimah; Haddad, Hossam; … - In: Risks : open access journal 10 (2022) 4, pp. 1-22
The main function behind the conceptualization of creative accounting is maintaining the quality of financial reporting practice. This phenomenon has attracted the attention of researchers for decades, especially in the banking sector, concerning its wide implications and indications for...
Persistent link: https://www.econbiz.de/10013355414
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Impact of corporate governance disclosure on firm performance of Nepalese commercial banks : the risk-taking as mediating variable
Saphi, Lalan Kumar; Bhandari, Laxmi; Tharu, Janaki; … - In: Nepalese journal of finance : a publication of Uniglobe … 10 (2023) 1, pp. 132-150
Persistent link: https://www.econbiz.de/10014495255
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Corporate governance disclosure of banks in Romania and Malaysia and the quality of the web sites
Feldioreanu, Ionelia-Alexandra; Seria, Crina - In: Journal of accounting & management information systems … 14 (2015) 1, pp. 193-216
This paper is aimed to explore and compare disclosure on corporate governance mechanisms in the annual reports of … disclosure practices. Another objective is to determine the quality of the web sites of these banks and their ability to support … institutions, while the size of the banks does not appear to influence the value of the corporate governance disclosure index. …
Persistent link: https://www.econbiz.de/10011311131
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How do ownership features affect corporate governance disclosure? : the case of banking system
Ştefanescu, Cristina Alexandrina - In: Acta Universitatis Danubius / Oeconomica 9 (2013) 2, pp. 37-51
Persistent link: https://www.econbiz.de/10010202671
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The impact of corporate governance attributes on intellectual capital disclosure : a longitudinal investigation of Nigerian banking sector
Mubaraq, Sanni; Abdifatah Ahmed Haji - In: Journal of banking regulation 15 (2014) 2, pp. 144-163
Persistent link: https://www.econbiz.de/10010491935
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Towards a brave new world of corporate governance practices in emerging markets : the case of listed banks in Romania
Deliu, Delia - In: Inventi impact: microfinance & banking (2021) 1, pp. 1-15
Persistent link: https://www.econbiz.de/10012815984
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Towards a brave new world of corporate governance practices in emerging markets : the case of listed banks in Romania
Deliu, Delia - In: Journal of economics studies and research : JESR 2020 (2020), pp. 1-15
Persistent link: https://www.econbiz.de/10012395591
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Disclosure quality on Covid-19 of European Banks in half-year and year-end financial statements 2020
Löw, Edgar; Schröder, Michelle Elodie - 2021
expectations on disclosure regarding the pandemic’s impact in order to meet the objective of the IFRS to provide decision … which banks fulfilled the disclosure expectations communicated by the relevant professional institutions. For this purpose …, a disclosure index approach will be applied to half-year reports and annual reports for the year 2020 from European …
Persistent link: https://www.econbiz.de/10012795250
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Extent of corporate governance disclosure by banks and finance companies listed on Nepal Stock Exchange
Sharma, Narendra - In: Advances in accounting : a research annual 30 (2014) 2, pp. 425-439
Persistent link: https://www.econbiz.de/10010477318
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The role of bank monitoring in borrowers' discretionary disclosure : evidence from covenant violations
Vashishtha, Rahul - In: Journal of accounting & economics 57 (2014) 2/3, pp. 176-195
Persistent link: https://www.econbiz.de/10010401972