Purpose This paper aims to examine the impact of corporate governance (CG) on
sustainability disclosure (SD) from the perspectives of resource dependence, agency and …

Purpose The purpose of this paper is to evaluate the negative impacts of the Coronavirus
Disease-2019 (COVID-19) emergency on small-and medium-sized enterprises'(SMEs) …

This article investigates the impact of mandatory IFRS adoption on transparency and
governance in Saudi Arabia's NOMU parallel market. The primary aims of this study are to …

Purpose: This study reviews the literature on board diversity and addresses three research
questions: What are the demographic characteristics of the literature regarding board …

Purpose The purpose of this paper is to examine the Board of Directors' characteristics and
their impact on the financial soundness of Islamic banks. Design/methodology/approach …

Purpose The purpose of this study is to identify the effectiveness of risk management and
corporate governance (CG) practices followed in Islamic banks (IBs) of Gulf Cooperation …

The impact of firm age, firm size, profitability, leverage and auditor type on compliance with
the International Financial Reporting Standards for small-and medium-sized entities (IFRSs …

Our study examines the determinants (especially governance and board characteristics) of
the early adoption of the International Financial Reporting Standard 15 (IFRS 15) in a …

Purpose This paper aims to investigate the impact of International Financial Reporting
Standards (IFRS) convergence on value relevance and earnings management for Indian …

The study's objective was to analyse the relationship between corporate governance
attributes and financial reporting quality from a developing country perspective. Data was …