The modernization theory forecasts a sharp declining effect of institutionalized religion on human behavior owing to the extensive economic development. However, this prediction is rejected and proved that religious values and beliefs have a pervasive influence on individual conduct. Based on...

This study examines the relationship between chief executive officers' (CEOs') characteristics (e.g., tenure, experience, education, age and compensation) and accounting conservatism for a sample of 672 yearly observations from both Jordanian industrial and service companies listed on the Amman...

This paper examines the impact of female directors on earnings quality in a developing country that has significant gender equality gap. An analysis of previous research reveals the dearth of literature in this area. Therefore, this study aims to fill the gap in the literature by examining the...