This study investigated the influence of Corporate governance on the timeliness of financial
reports of listed banks in Nigeria. In order to provide answers to the research questions …

Purpose The purpose of this study is to examine whether voluntary disclosure (VD) and
corporate governance (CG) are substitutes or complements to each other in improving firms' …

The rising cases of the high profile corporate failures in recent years have been a source of
concern to all stakeholders. Thus, the public have become more critical about the …

O objetivo deste artigo é analisar os estudos acerca da adoção do International Financial
Reporting Standards (IFRS) em países europeus. Quanto à metodologia, trata-se de um …

In family firms, the decision to voluntarily disclose individual supervisory board
compensation induces confidence in the family firm's governance system, but may also …

Purpose This paper aims to examine the impact of ownership structure on the accounting-
based performance of listed Nigerian deposit money banks (DMBs) on Nigerian Exchange …

Stock options (hereafter SOs) have been extensively investigated by the literature. The
debate has been mainly grounded in the agency theory that has interpreted these tools as …

Per interpretare l'impatto che l'adozione dei principi contabili internazionali ha determinato
sui bilanci delle imprese italiane è necessario chiarire le fonti e le tappe evolutive della loro …

This research monograph critically examines convergence of financial reporting in Germany
by taking into account the influence of political, social and economic factors on accounting …

We investigate the effects of hedge accounting usage on firms' level of capital investment.
Analyzing a set of 286 public firms in the European Union during the period 2016–2019, our …