Purpose – Audit committees (ACs) have been perceived as an important means of corporate governance, safeguarding the interests of shareholders by monitoring internal control and risk management. This study aims to examine specific structural and operational characteristics of ACs for firms in...

Purpose – The financial reporting practices of modern day organizations operating in a knowledge‐based economy will eventually change as intangible assets increasingly become such organizations' most valuable assets. Financial reports need to be supported by intangible performance metrics,...

Purpose – This paper seeks to examine the relationship between chief executive officer (CEO) duality and firm performance and the moderating effects of the family control factor on this relationship with respect to public companies in Hong Kong. Design/methodology/approach – This study...

Purpose – This paper seeks to examine the relationship between board committees and firm performance and the moderating effect of family ownership for public companies in Hong Kong. Design/methodology/approach – This study employs publicly available data from financial databases and annual...

Purpose – The purpose of this study is to examine empirically the organizational factors that are associated with the absence of fraud. Design/methodology/approach – Factor analysis using principal component extraction was first employed. Logistic regression was then performed to analyze the...

Purpose – The purpose of this paper is to seek to investigate the impact of cash conversion cycle (CCC) on performance (i.e. profitability) in Swedish small and medium-sized enterprises (SMEs) over the 2008-2011 period. Design/methodology/approach – The study uses a seemingly unrelated...

Purpose This study aims to spotlight and explore various determinants of Islamic social reporting (ISR) in Islamic banks of Pakistan. Design/methodology/approach The authors have used firm size, firm profitability, firm age, board size and board independence as determinants of ISR. The authors...

Purpose – The purpose of this paper is to examine the relationship between service integration and manufacturing firms’ profitability and to identify profitable services. Design/methodology/approach – The study examines the service integration data of 202 firms in the machinery and...

Purpose – The purpose of this paper is to further the knowledge of how industries perform, and sheds light on how the relative positions of industry change over time. Design/methodology/approach – Using rank-order listings, histograms, and linear regressions, the comparisons of firms in the...

Purpose The purpose of this study is to quantitatively aggregate the findings of prior literature on the effect of working capital management (WCM) on corporate profitability using the meta-analysis technique developed by Hunter et al. (1982). Design/methodology/approach A set of 46 research...