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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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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 commercial banks for two emerging countries: Romania and Malaysia. There were selected 34 banks situated in Romania and Malaysia, in order to highlight the influence of culture and...
Persistent link: https://www.econbiz.de/10011311131
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Protecting whistle-blowers in the UK financial industry
Lui, Alison - In: International journal of disclosure and governance 11 (2014) 3, pp. 195-210
Persistent link: https://www.econbiz.de/10011311817
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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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An empirical assessment of IT governance transparency : evidence from commercial banking
Joshi, Anant; Bollen, Laury; Hassink, Harold - In: Information systems management 30 (2013) 2, pp. 116-136
Persistent link: https://www.econbiz.de/10009792030
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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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Intellectual capital disclosure, corporate governance structure and firm value in Indonesian banking industry
Uzliawati, Lia; Djati, Kartika - In: International journal of monetary economics and finance 8 (2015) 2, pp. 162-177
Persistent link: https://www.econbiz.de/10011414494
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How has evolution of corporate governance practices of banks in India affected quality of their financial reporting
Gupta, Ajit; Singh, Prakash - In: International journal of Indian culture and business … 26 (2022) 1, pp. 82-119
Persistent link: https://www.econbiz.de/10013256001
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Sustainable banking initiatives, environmental disclosure and financial performance : the moderating impact of corporate governance mechanisms
Adu, Douglas A. - In: Business strategy and the environment 31 (2022) 5, pp. 2365-2399
Persistent link: https://www.econbiz.de/10013279223
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Do risk disclosures matter for bank performance? : a moderating effect of risk committee
Nahar, Shamsun; Jahan, Mosammet Asma - In: Accounting in Europe 18 (2021) 3, pp. 378-406
Persistent link: https://www.econbiz.de/10012694126