[HTML][HTML] Creative accounting determinants and financial reporting quality: systematic literature review

IA Abed, N Hussin, MA Ali, H Haddad, M Shehadeh… - Risks, 2022 - mdpi.com
Creative accounting is considered to be a 21st-century phenomenon that has received
increased attention after the worldwide economic crisis and budget deficits, particularly the …

Boardroom dynamics: The power of board composition and gender diversity in shaping capital structure

IN Yakubu, S Oumarou - Cogent Business & Management, 2023 - Taylor & Francis
This study investigates the impact of board composition and gender diversity on capital
structure using a dataset comprising 30 publicly traded Ghanaian firms from 2008 to 2018 …

The moderating role of technological innovation on ownership structure, financing decisions and environmental accounting disclosure

UF Saeed, R Kamil, I Wiredu - Cogent Business & Management, 2024 - Taylor & Francis
This study investigates the effect of ownership structure (OS) and financing decisions (FD)
on environmental accounting disclosure (EAD), considering the moderating role of …

Corporate narrative reporting on Industry 4.0 technologies: do the COVID-19 pandemic and governance structure matter?

M Shehadeh, K Hussainey, M Alhadab… - Review of Accounting …, 2024 - emerald.com
Purpose This research examines the impact of the COVID-19 pandemic and governance
structure on corporate narrative reporting (CNR) concerning Industry 4.0 (I4. 0) technologies …

Reimbursement costs of auditing financial assets measured by fair value model in Jordanian financial firms' annual reports

EE Alharasis, AS Tarawneh, M Shehadeh, H Haddad… - Sustainability, 2022 - mdpi.com
This paper investigates the impact of financial assets measured by the fair value (FV) model,
proxied by held-for-trading (HFT), available-for-sale (AFS), and the fair value option (FVO) …

Nomination and remuneration committee: a review of literature

F Putra, D Setiawan - Journal of Capital Markets Studies, 2024 - emerald.com
Purpose This paper aims to synthesize the diverse literature on nomination and
remuneration committees and provide avenues for future research. Design/methodology …

Corporate governance and capital structure dynamics: evidence from an emerging market

M Farooq, MI Khan, Q Aljabri, MT Khan - International Journal of …, 2024 - emerald.com
Purpose This study aims to examine the impact of corporate governance on the speed of
adjustment (SOA) of capital structure in a developing market, Pakistan. Design/methodology …

Does innovation efficiency affect financial performance? The role of ownership concentration

AE Rizki, T Mildawati - Investment Management & Financial …, 2023 - search.proquest.com
The company that is synonymous with the application of science and technology is the
manufacturing industry (Krmela et al., 2022). Manufacturing companies in Indonesia have …

The impact of corporate governance and ownership structure on the capital structure decisions of Saudi listed firms

HA Boshnak - Journal of Management and Governance, 2024 - Springer
This study aims to examine the impact of corporate governance mechanisms and ownership
structure on Saudi-listed firms' capital structure decisions. The study uses 420 firm-year …

The effect of board of directors' characteristics on disclosing tone in the annual reports: evidence from Amman stock exchange

S Kayed, AH Ramadan, A Morshed, H Alshurafat… - Discover …, 2024 - Springer
Purpose This study examines the impact of board characteristics (ie, board independence,
board size, number of board meetings, foreign directors, and representation of females on …