Purpose: The purpose of this paper is to examine the influence of CEO discretion on the real earnings management and to explore whether the discretion of the CEO to ensure accurate and reliable financial reports is influenced by the political connection of board members....

The main aim of this paper is to examine the determinants that contribute to the establishment of a risk management committee (RMC) in a firm. Unlike previous studies, this paper investigates the types of ownership structure, comprising family, institutional, government, managerial, and foreign...

This study examines the timeliness of quarterly financial reports published by companies listed on the Kuala Lumpur Stock Exchange (KLSE). In addition, this study extends prior research by determining the association between timeliness and each of the following company attributes ‐ size,...

Accounting ratios are believed to be of fundamental importance in financial analysis, and therefore are useful addition to financial reports. This paper examines the reporting of voluntary accounting ratio by Malaysian companies in corporate annual reports. Drawing on agency and signaling...

While it will require further political stability and security, tourism in Iraq stands to be a major growth sector. The Iraqi tourism sector is currently underdeveloped and in a state of neglect, due to decades of war, closed regimes and recurrent instability and insecurity. However, as Iraq...

While it will require further political stability and security, tourism in Iraq stands to be a major growth sector. The Iraqi tourism sector is currently underdeveloped and in a state of neglect, due to decades of war, closed regimes and recurrent instability and insecurity. However, as Iraq...

Purpose: It is basically known that the oil and gas industry contributes to various forms of pollution through air, acid rain and water, as well as different kinds of illnesses in humans and aquatic animals. Eventually, this adversely contributes to climate change owing to increases in emission...

Purpose: This study examines the impact of two different types of foreign ownership—by Arab and non-Arab investors on firms' financial and social performance. It then goes on to investigate how the degree of board independence affects the aforementioned relationship between these two types of...

This study evaluates the Corporate Social Responsibility (CSR) information disclosed by the Saudi listed firms and investigates the influence of six firm characteristics (firm size, industry type, government ownership, firm age, capital raised and audit firm size) on the CSR disclosure. We used...