Purpose This study aims to provide a comprehensive review of the existing literature on
corporate governance (CG) aspects of the Malaysian market. It offers insights into the …

Purpose This study aims to explore the corporate social responsibility disclosure (CSRD)
practices of the Islamic banks in the Gulf Cooperation Council (GCC) countries during the …

This paper examines how the ownership structure and board of directors' features determine
the managerial opportunistic behavior exemplified in the management of accounting …

Increased business complexities coupled with enhanced global transformation have
propelled corporations to behave as responsible citizens to drive the sustainability agenda …

Although US and European research has documented improvement in earnings quality
associated with corporate governance characteristics, the situation in Latin America is …

Previous earnings management research has largely focused on firm-level governance
mechanisms in single countries or on macro-level variables in multiple countries. Building …

This study has investigated the relationship between corporate governance and firm
performance in Sri Lanka. Board Size, CEO duality, and proportion of non-executive …

Purpose This paper aims to investigate the impact of corporate governance (CG)
mechanisms on real (REM), accrual-based earnings management (AEM) and REM/AEM …

Purpose The purpose of this paper is to determine whether the representation of women on
the boards (WOMBDs) and audit committees is associated with a reduction in the practice of …

Purpose This paper aims to consider data for listed companies in Bahrain Bourse to
determine whether companies practice earnings management (EM). Further, the effect of a …