Our study examines the determinants (especially governance and board characteristics) of the early adoption of the International Financial Reporting Standard 15 (IFRS 15) in a developing market-namely, the Egyptian Stock Exchange. Further, our study examines the difference in IFRS 15ʹs effects...

This research inquiry analyzed the association between corporate governance and firm performance through the mediating role of financial leverage based on panel data of 2568 firms during the period from 2002 to 2017. The study uses a two-step dynamic panel as well as a generalized method of...

Corporate social responsibility practices in the Nigerian oil industry: New legal direction and the implications for reporting -- Humanism as an institutional driver of Corporate Social Responsibility (CSR) activities -- CSR Disclosure, Motivation for Disclosure and Who Matters to the Firm:...