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Institutional antecedents of integrated reporting quality : the moderating role of board independence
Wong, Kar Shun; Azlan Amran; Chu, Ei Yet - In: Corporate social responsibility and environmental management 30 (2023) 2, pp. 621-640
Persistent link: https://www.econbiz.de/10014246016
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Managers' incentives for issuing cash flow forecasts
Abed, Suzan; Roberts, Clare; Hussainey, Khaled - In: International Journal of Accounting, Auditing and … 10 (2014) 2, pp. 133-152
This study examines a recent change in voluntary disclosure by investigating the issuance of management cash flow forecasts for a sample of 690 UK non-financial firm-year observations which are drawn from the top 500 UK listed firms by total market capitalisation as listed by Financial Times on...
Persistent link: https://www.econbiz.de/10010756279
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Chinese and Indian trade and investment links with Sub-Saharan Africa: institutions, capabilities and competitive advantage
Kshetri, Nir - In: International Journal of Technological Learning, … 6 (2013) 1/2, pp. 161-189
Because of cultural, historical and geopolitical differences, Chinese and Indian businesses have exhibited noteworthy differences in their operations in the economies in the Sub-Saharan Africa (SSA). Drawing on theories related to institutions and dynamic capabilities, we analyse the China-India...
Persistent link: https://www.econbiz.de/10010669700
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Entrepreneurship, peace, and institutions in the Middle East and North Africa Region
Joseph, Jay - In: Entrepreneurial Rise in the Middle East and North …, (pp. 53-66). 2022
Persistent link: https://www.econbiz.de/10013257542
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How institutions affect CSR practices in the Middle East and North Africa : a critical review
Jamali, Dima; Jain, Tanusree; Samara, Georges; Zoghbi, … - In: Journal of world business : JWB 55 (2020) 5, pp. 1-17
Persistent link: https://www.econbiz.de/10012288721
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The impact of institutional quality on social networks and performance of entrepreneurs
Bastian, Bettina Lynda; Zali, Mohammad Reza - In: Small enterprise research : SER ; the Journal of SEAANZ 23 (2016) 2, pp. 151-171
Persistent link: https://www.econbiz.de/10011760635
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Institutions and firms' internationalization : an empirical analysis on three Middle East countries
Levratto, Nadine; Nguedam Ntouko, Clarisse; Ramadan, Maarouf - 2017
Persistent link: https://www.econbiz.de/10011739046
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Institutional Quality and Informal Economy Nexus in the Middle East and North Africa
Kırşanlı, Fatih - 2023
North (1990) defines institutions as "the rules of the game in a society or, more formally, are the humanly devised constraints that shape human interaction." Although there are various definitions of institutions and institutional quality, North’s pioneering analysis helps to explain how the...
Persistent link: https://www.econbiz.de/10014352496
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The adoption of IFRS for SMEs in the northern sector of Ghana : a case of structural equation modeling
Sappor, Peter; Sarpong, Francis Atta; Seini, Rezikatu … - In: Cogent business & management 10 (2023) 1, pp. 1-32
The current study investigated the adoption of IFRS for SMEs among 800 SMEs in the northern sector of Ghana. The study …, the PLS-SEM was used in analyzing the data. The study revealed that the majority of SMEs were aware of IFRS for SMEs in … financial reporting to a high extent. The study further found that most SMEs did not fully comply to the IFRS for SMEs in …
Persistent link: https://www.econbiz.de/10014467976
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Internal auditing in the Middle East and North Africa : a literature review
Al-Akra, Mahmoud; Abdel-Qader, Waleed; Billah, Mamun - In: Journal of international accounting auditing & taxation 26 (2016), pp. 13-27
Persistent link: https://www.econbiz.de/10011486598