The corporate governance literature reports mixed evidence on the relationship between board diversity and firm performance. The purpose of this study is to examine the association between board gender diversity and firm financial performance, and to investigate if a business case can be...

Carbon emissions and agency costs can have an impact on firms’ financial performance. However, limited attention has been paid to the combined and gradual effects of these two factors on firms’ performance. We explore the separate and combined effects of carbon emissions and agency costs on...

Recent U.S. studies report earnings value relevance has declined over time. Some authors suggest non-recognition of intangible assets in the U.S. is a major reason for declining earnings value relevance. However, the evidence is mixed on the effect of non-recognition of intangible assets. To...

Considerable volume of research have been undertaken over the last 30 years assessing the effect of organisational size, listing status, leverage and audit firm size on disclosure quality in corporate annual reports. By applying meta-analysis techniques, the purposes of this paper are to...