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...

This paper examines the perceptions of lending bankers of the use of financial covenants and the consequences of their breach in private lending agreements in New Zealand. Based on a survey of 26 bank loan officers, the results show that lenders perceived use of covenants is associated with the...

This study investigates the effect of extreme uncertainty on disclosure behavior by analyzing the quality and quantity of forward-looking disclosures during the global financial crisis and pre-crisis periods, controlling for other determinants of disclosure behavior. Prior research has struggled...