In this paper, we examine the relationship between board gender diversity and
environmental, social, and governance (ESG) decoupling and the moderating effect that …

This study examines whether there is a relationship between religiosity and voluntary
disclosure quality (VD_Q). We utilise a three-dimensional approach to capture the VD_Q on …

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 …

This study examines the impacts of recent turbulent events (Brexit, COVID-19 pandemic, and
the Russia–Ukraine conflict) on the European banks' resilience. Using the quarterly data of …

We analyze the influence of religious social norms on corporate greenwashing behavior.
Specifically, we focus on a specific form of greenwashing: selective disclosure. Using a large …

This paper examines the association between local creative culture and audit fees. Using a
large, unbalanced panel data of listed US firms between 2004 and 2018, we find evidence …

Purpose The purpose of this study is to investigate the value relevance of accounting
information for Islamic, conventional and hybrid banks. It also investigates the moderation …

We explore the relationship between family ownership and dividend policy in an insider
financial system under mandatory dividend rules. In a civil law insider institutional setting …

We examine the influence of both organizational and geographical religiosity, as important
ethical parameters moderating a bank's decision to securitize their assets. The study …

The modernization theory forecasts a sharp declining effect of institutionalized religion on
human behavior owing to the extensive economic development. However, this prediction is …