Purpose The purpose of this paper is to examine the impact of corporate (CG) and Islamic (IG) governance mechanisms on corporate earnings management (EM) behaviour in Oman. Design/methodology/approach The authors employ one of the largest and extensive data sets to-date on CG, IG and EM in any...

Purpose The purpose of this paper is to examine whether voluntary corporate governance (CG) code issued in 2002 constrain earnings management (EM) among listed non-finance companies in Kenya. Design/methodology/approach Using a panel data of 338-firm year’s observations between 2005 and 2014,...

Purpose – The purpose of this paper is to examine the impact of corporate governance and ownership structure attributes on firm performance following the revised code on corporate governance in Malaysia. The study presents a longitudinal assessment of the compliance and implications of the...

Purpose – The purpose of this paper is to provide insights into the understanding of the relationship between board involvement and corporate performance within the context of developing countries. Design/methodology/approach – A number of aspects related to board involvement, including...

Global investors demand, regulators require, and companies disclose their sustainability performance information, and scholars have started to conduct research on sustainability performance, reporting and assurance. The goal of firm value creation can be achieved when management considers the...

In 2001, the US moved to regulate internal control reporting by management and auditors. While some jurisdictions have followed the lead of the US, many others have not. An important question, therefore, is the relevance of internal control to stakeholders. The more specific issue of the...

Purpose – The purpose of this paper is to examine the relationship between financial performance and internal governance structure of Information Technology (IT) sector in India. Various aspects of the board such as board independence, board size, board meeting, board attendance, aspects of...

Purpose – The purpose of this paper is to describe the characteristics of publically listed firms in Thailand that have achieved superior corporate governance scores (CGSs) and their motivations. Design/methodology/approach – In-depth interviews with CFOs and directors were conducted to gain...

Purpose – The purpose of the study is to examine the use of the web as a means of stakeholder engagement and as part of a strategy for communicating to stakeholders particularly on social and environmental performance. Design/methodology/approach – A postal questionnaire was sent to over one...