This paper presents a comparative review of academic research on dividend policies and
payments within the banking sector. Dividends represent a critical area of focus due to their …

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 …

This empirical investigation explores the impact of the digital accounting system (DAS) on
corporate governance (CG). The rapid advancement of technology has revolutionized …

The aim of this research was to conduct a systematic review of the existing literature
regarding the difficulties associated with the adoption and implementation of International …

This paper examines the impact of adopting IFRS on economic growth and further
development in the Arab Gulf countries, with a particular focus on Saudi Arabia, UAE, Qatar …

In today's digital age, artificial intelligence (AI) has revolutionized many sectors, including
auditing and finance, with the potential to improve the efficiency and effectiveness of the …

The study intends to investigate the influence of audit committee characteristics on the
effectiveness of corporate income tax planning in Thailand's MAI Listed Companies, both …

The quality of financial reporting plays a pivotal role in establishing a company's
transparency and integrity, which in turn influences its reputation and capacity to draw in …

The objective of this study was to examine the moderating influence of corporate
governance structures on the relationship between the adoption of International Financial …

This study investigates the moderating effect of International Financial Reporting Standards
(IFRS) on the relationship between corporate governance, specifically ownership structure …