Environmental, social, and governance (ESG) criteria are increasingly important in all fields
of economics. However, despite increasing interest from policy makers and financial …

Using conventional regressions and generalized regression neural networks (GRNNs), we
examine the relationship between corporate governance (CG) and earnings management …

Bank risk is not directly observable, so empirical research relies on indirect measures. We
evaluate how well Z‐score, the widely used accounting‐based measure of bank distance to …

Saudi Arabia has now opened its markets to foreign investors in line with its strategy to
diversify its economy. However, investors need to feel confident that Saudi enterprises are …

In this article, we review the literature and empirical research on the nature and
consequences of corporate governance. We particularly assess the impact of corporate …

Recently, high profile scandals and financial crises in the United States, Europe and East
Asia, have brought corporate governance issues to the forefront in developing countries …

Purpose–The purpose of this paper is to examine the relation between chief executive
officer (CEO) compensation and firm performance proxied by efficiency estimated from data …

This study investigates the relation between managerial overconfidence and loss-reserving
practices in the US property-liability insurance industry. We find robust evidence that CEO …

Emerging literature focuses on insurers' earnings management using estimated liability for
unpaid claims, known as loss reserve. An insurance company generally uses the traditional …

This study explores the relationship between financial reporting quality and insurer
governance, with the hypothesis that robust governance procedures exert better control over …