In this study, we explored the association of bank-level governance and state-level governance with the likelihood of banks' financial distress in developing economies. Using a panel data sample of 954 bank-year observations of 106 conventional banks across 14 Middle Eastern and North African...

Purpose: This paper aims to examine the extent to which real earnings management (REM) is used in Jordan to meet zero or previous year's earnings, and how this impacts the subsequent operating performance of Jordanian firms. Design/methodology/approach: The study used a sample of 98 Jordanian...

The study identifies influential aspects of corporate environmental disclosure (CED) studies and constructs future agendas for CED research. We reviewed 560 articles on CED from 215 journals published between 1982 and 2020, employing a bibliometric model. Our insights are three-fold. First, we...

Purpose: This paper aims to investigate corporate internet reporting (CIR) by Kenyan and Tanzanian listed companies and whether the level of CIR is related to corporate governance structures. Design/methodology/approach: The authors collect data over a four-year period from companies listed on...

The study investigates the relationship between audit committee characteristics and the decision to engage external auditors to review published interim reports. The motivation for the study derives from the consensus notion that the audit committee enhances the quality of financial reporting....

We investigate the association of foreign share ownership with firm-level disclosure and corporate governance structures in Zimbabwe, a developing country in Southern Africa. Our motivation for the study derives from the literature, which suggests that foreign investors: (1) generally have a...

Purpose: This paper aims to examine the factors influencing the level of disclosures of sustainability (SR) and integrated report (IR) information in a developing country context, with particular reference to Kenya. Design/methodology/approach: The study uses a panel data set of 419 firm-year...