Purpose: The purpose of this study is to investigate the relationship between the stock return volatility, the outside and the independent directors. Design/methodology/approach: The volatility, as the dependent variable in the model, is measured by the standard deviation of annual stock...

Purpose: The purpose of this paper is to investigate to what extent corporate social responsibility (CSR) is used as a symbolic strategy of greenwashing. Analyses focus on the relationship between CSR and disclosure tone management practice in sustainable reports derived from social impression...

Purpose: The purpose of this paper is to investigate the direct and indirect links between corporate governance and tax avoidance using corporate social responsibility (CSR). Design/methodology/approach: This study is based on a sample consisting of 300 UK and 200 French firms over the period...

Purpose: The purpose of this paper is to present the Islamic stock and Sukuk market efficiency and focus on the presence of investor herding behaviour (HB) captured by Hurst exponent estimation. Design/methodology/approach: The Hurst exponent was estimated with various methods. The authors...

Purpose: The purpose of this paper is to study the impact of some corporate governance mechanisms on the market risk (stock price return and volatility, exchange rate) and on the exchange rate and Treasury Bill during the financial crisis. In order to better clarify the firms’ resistance to...

Purpose: The purpose of this paper is to focus on the moderating effect of mandatory International Financial Reporting Standards (IFRS) adoption on the relationship between chief executive officer (CEO) experience/education and earnings management in European companies....

Purpose: This study aims at providing a proof of the factors associated with sustainability assurance demand by French companies. Design/methodology/approach: This research used panel data methodology. Findings: The study results demonstrate that institutional ownership and the presence of...

Purpose: In financial literature, dividend payout decisions are determined by factors such as debt, liquidity, profitability, size and risk. The purpose of this paper is to identify the effect of earnings management measured by discretionary accruals based on Dechow et al.’s (1995) model on...

Purpose This study aims to investigate corporate social responsibility (CSR) as an impression management strategy. It focuses on CSR associated with, both, disclosure tone management (TM) and earnings management (EM) practices to influence stakeholders’ perceptions. Design/methodology/approach...