This study investigates whether women directors' attributes affect market valuation for banks.
Functional attributes such as independence and leadership are considered together with …

Research background: Business profit and its stable development are key performance
indicators. Many enterprises performed earnings manipulation, either upward or downward …

Using China's A-share listed companies from 2018 to 2020, this paper examines the impact
of COVID-19 on earnings management. The results reveal that:(1) The COVID-19 shock …

In this study, we examine the static and dynamic connectedness between the conventional
Chinese stock market and commodity futures (aluminum, gold, copper, steel rebar, natural …

Purpose: Government levels may better fulfill the expanding expectations for public service
governance, performance management, and accountability with the use of risk management …

In this cross-country study, we examine whether dividend payout decisions affect the
survival likelihood of banks. Using unique international banking data from 11 countries from …

This study looks into a theoretical model exploring the effects of ownership shares and
directors' proportions as majority shareholders on earnings management. Furthermore, the …

This study investigates how diversity in the board of directors affects bank stability. We
examine diversity in terms of gender, academic education, and nationality. Using a unique …

Purpose This study examines the association between internal corporate governance
mechanisms (ie board of directors and audit committee) and the information value of bank …

Purpose The study aims to investigate the Shari'ah governance quality effectiveness, at the
bank and national levels, on the value relevance of Islamic banks'(IBs') earning per share …