Purpose The purpose of this paper is to examine whether the presence, expertise, independence, size and meetings of the audit committee (AC) have an effect on corporate insolvency. Design/methodology/approach The authors use 1,835 firm-year observations for 98 insolvent and 269 solvent UK-listed...

Purpose – The purpose of this paper is to investigate Indian companies’ compliance with the mandatory and voluntary corporate governance disclosure requirements of the Stock Exchange Board of India’s Clause 49. Design/methodology/approach – The authors develop a corporate governance...

Purpose The purpose of this paper is to examine the motivations of earnings management and financial aggressiveness levels in the big 100 companies listed on the NASDAQ 100 after the 2007 financial crisis. Design/methodology/approach This paper uses two samples. The first contains 471...

Purpose The purpose of this paper is to examine the relation between corporate governance (CG) and International Financial Reporting Standards (IFRS) disclosure one year before the issuance of the first Corporate Governance Code (CGC) in Bahrain. Design/methodology/approach The CG is measured by...

Purpose The purpose of this paper is to investigate the impact corporate governance, measured by a governance index, on the performance of listed firms in a developing economy, Ghana. It also evaluates the effect of the introduction of a code of corporate governance on compliance rates across...

Purpose – The purpose of this paper is to test the association between audit quality and earnings management (EM). Audit quality studies documented that accruals would reduce when the auditor is independent or the audit firm is large. Design/methodology/approach – This paper uses generalised...

Purpose – The purpose of this paper is to study the relationship between reporting a loss and changes in board quality. Low quality corporate governance is associated with adverse accounting outcomes and is characterised by the lack of non-executive and independent directors on the board....

I study a series of restructuring activities undertaken by Guoco Group Limited in recent years and the implications on minority shareholders. The divestment of Dao Heng Bank Group to DBS Group reaped substantial benefits for Guoco, including an enormous cash reserves to fund future investments....

Purpose – Timeliness of financial reporting is one of the attributes of good corporate governance identified by the OECD and World Bank. Shareholders and other stakeholders need information while it is still fresh and the more time that passes between year‐end and disclosure, the more stale...

Purpose – This paper aims to present evidence that the adoption by Japanese firms of a shareholder‐oriented, more transparent, system of corporate governance creates greater corporate value in comparison to the traditional system of statutory auditors. Design/methodology/approach – This...