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السجلات المعروضة 51 -- 60 من 393
Principles-based risk regulatory reforms and management control practices: a field study
(
Emerald
, 2022 , Article)
Purpose: Government reforms have seen shifts from rules-based to principles-based risk regulatory governance. This paper examines the effects of principles-based risk regulatory reforms on public sector risk management ...
Political connections, media coverage and firm performance: evidence from an emerging market
(
Emerald
, 2022 , Article)
Purpose: The purpose of this study is to investigate the effect of politically connected directors (PCDs), media coverage and their interaction on firm performance in an emerging market economy (UAE). Design/methodology/approach: ...
The Impact of Segmental Reporting Practices on Real Earnings Management: Empirical Evidence from the UK’s Non-Financial FTSE-100 Firms
(
Inderscience Publishers
, 2022 , Article)
The objective of the current study is to examine the association between real earnings management (REM) strategies and segmental reporting (SR) practices of IFRS-8. A quantitative research methodology based on panel data ...
Attributes of corporate boards and assurance of corporate social responsibility reporting: evidence from the UK
(
Emerald
, 2021 , Article)
Purpose: This study aims to investigate the relationship between the attributes of corporate boards in UK companies and their tendency to assure their corporate social responsibility (CSR) reports. Design/methodology/approach: ...
Board Diversity and Financial Performance: Empirical Evidence From The United Kingdom
(
Emerald
, 2021 , Article)
Purpose: This study aims to investigate the relationship between board diversity and financial performance from a wide perspective, including multiple dimensions of board diversity.
Risk and risk management practices: A comparative study between Islamic and conventional banks in Qatar
(
Emerald
, 2020 , Article)
Purpose: This study aims to compare types and levels of risk and risk management practices (RMPs) including the recognition, identification, assessment, analysis, monitoring and control of risk in both Islamic and conventional ...
The effect of board diversity on disclosure and management of greenhouse gas information: evidence from the United Kingdom
(
Emerald
, 2020 , Article)
Purpose: The global interest in climate change makes carbon information important for decision-making. This study examines to what extent companies voluntarily disclose and manage greenhouse gas (GHG) information and whether ...
Tone, readability and financial risk: the case of GCC banks
(
Emerald
, 2021 , Article)
Purpose: The authors investigate the impact of disclosure tones and financial risk on the readability of annual reports in the banking sector. The authors also examine the moderating effect of banks' financial risk on the ...
Board gender diversity, governance and Egyptian listed firms' performance
(
Emerald
, 2021 , Article)
Purpose: The study aimed to examine the effect of corporate governance mechanisms on the performance of Egyptian firms listed in the Egyptian Stock Exchange (EGX) between 2014 and 2016. Design/methodology/approach: We ...
Belief perseverance in students’ perceptions of accounting in a distance-learning environment: evidence from a GCC university
(
Emerald
, 2022 , Article)
Purpose: By drawing on Belief Perseverance Theory (BPT), this study investigates the pre- and post-perceptions of the First Accounting Course (FAC) differentiating between accounting and non-accounting students in a virtual ...