A considerable number of studies have examined the relationship between corporate governance (CG) structures and corporate performance. In contrast, despite its importance as demonstrated by the recent financial crisis, studies examining why and how a corporation's CG mechanisms might influence...

International financial reporting standards (IFRS) have been widely adopted around the world. However, whilst there is a lot of evidence on the economic consequences of IFRS adoption (e.g., foreign direct investments; development of financial markets; financial accounting quality; access to...

This paper examines the weak-form efficiency of the global gold markets with specific focus on the random walks (RWS) and martingale difference sequence (MDS) hypotheses, and consequently, investigates the extent to which predictability or non-predictability of global daily spot gold price...

We examine the relation between four cultural dimensions and countries' decisions to adopt International Financial Reporting Standards (IFRS) around the world. Using a sample of 76 non-EU countries, we analyze IFRS adoption decisions during the period 2003-2014 to test the hypothesis that...

Drawing on institutional theory, we examine the impact of corporate governance (CG) on corruption. The interaction effects of national culture and CG on corruption are also examined. By employing a dataset of 149 countries, our baseline findings indicate that the quality of CG practices reduces...