Though the Corporate Governance concept has gained paramount interest due to the spate of corporate scandals, there is a void in the literature in terms of a summary overview of corporate governance in the Indian context. The present study aims to provide a state-of-the-art summary of corporate...

This study examines the impact of political risk and corporate governance mechanisms (CGM) on bank stability. The research problem was addressed using a sample of 954 bank-year observations from 14 Middle East and North Africa (MENA) countries during the period 2010-2018 to take into account the...

This study analyzed the current practice of Malaysian agricultural companies in disclosing their biological assets by examining the effect of chief executive officer (CEO), chief financial officer (CFO), and board attributes on fair value agriculture disclosure (FVAD), consequently proposing a...

The main goal of this paper is to analyze the factors that influence the auditor's decision to disclose goodwill impairment as a key audit matter (KAM). For this analysis, we use a logit model to determine the factors that influence auditors' disclosure of a goodwill impairment as a KAM. Our...

The primary aim of this study is to provide a comprehensive measure of corporate reputation and examine the impact of corporate governance on the reputation of listed financial firms in the countries of MENA region. Using a sample of 96 financial companies listed on the stock exchanges of four...

While various board governance mechanisms, such as board independence, expertise, diversity, and committee structures, play a crucial role in overseeing and guiding bank operations, the extent of their impact on liquidity creation as the preeminent function of the GCC banking sector remains...

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 15§s effects...

Since 1992, Ghana has implemented several initiatives and reforms such as the National Anti-Corruption Plan (NACAP), Right to Information (RTI) Act, Economic and Organized Crime Office (EOCO), and the Office of the Special Prosecutor (OSP) with the goal of improving accountability while reducing...

In the contemporary corporate world, environmental responsibility has elevated the importance of sustainability disclosures and their impact on the cost of debt. Conducting the first comprehensive review in this domain, this study analyzed 76 articles from 2008 to 2022 using the Biblioshiny...

The objective of this study is to conduct a systematic review of the factors influencing the profitability performance of State-Owned Enterprises (SOEs). To achieve this objective, a qualitative method was employed, utilizing the Systematic Literature Review (SLR) approach to collect relevant...