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[HTML][HTML] A systematic literature review on risk disclosure research: State-of-the-art and future research agenda
This study presents a systematic review of the existing literature on corporate risk disclosure
(RD). The study reviews 104 studies published in 51 high-ranked journals over the period …
(RD). The study reviews 104 studies published in 51 high-ranked journals over the period …
Compliance with IFRS mandatory disclosure requirements: a structured literature review
This paper reviews the literature on compliance with IFRS mandatory disclosure
requirements for the post-2005 period. We adopt a structured literature review methodology …
requirements for the post-2005 period. We adopt a structured literature review methodology …
Corporate governance and risk disclosure quality: Tunisian evidence
Purpose The purpose of this paper is to investigate the potential influence of corporate
governance mechanisms on risk disclosure quality in Tunisia. Design/methodology …
governance mechanisms on risk disclosure quality in Tunisia. Design/methodology …
Corporate governance compliance and accrual earnings management in eastern Africa: Evidence from Kenya and Tanzania
Purpose The purpose of this paper is to examine whether compliance with corporate
governance (CG) requirements has constrained earnings management (EM) for companies …
governance (CG) requirements has constrained earnings management (EM) for companies …
Mixed methods in finance research: The rationale and research designs
The purpose of this study is to uncover the rationale (why) and the types of designs (what)
for application of mixed method approaches in finance research using a systematic literature …
for application of mixed method approaches in finance research using a systematic literature …
Corporate governance reforms and risk disclosure quality: evidence from an emerging economy
Purpose The purpose of this paper is to examine the impact of corporate governance
(hereafter, CG) reforms on the risk disclosure quality in an emerging economy, namely …
(hereafter, CG) reforms on the risk disclosure quality in an emerging economy, namely …
Develo** the narrative risk disclosure measurement
This study adopts the pre-modern view of risk as losses only and proposes a new definition
of corporate risk disclosure. The new definition is used to formulate new risk-related …
of corporate risk disclosure. The new definition is used to formulate new risk-related …
Corporate governance and compliance with IFRS 7: The case of financial institutions listed in Canada
Purpose This paper aims to investigate the impact of the characteristics of two corporate
governance mechanisms, namely, board of directors and audit committee (hereafter AC), on …
governance mechanisms, namely, board of directors and audit committee (hereafter AC), on …
Introducing more IFRS principles of disclosure–will the poor disclosers improve?
The current paper was prepared for the International Accounting Standards Board (IASB)
Research Forum 2017 and evaluates the effects of introducing more principles of disclosure …
Research Forum 2017 and evaluates the effects of introducing more principles of disclosure …
Corporate governance guidelines compliance and firm financial performance: Kenya listed companies
Purpose This paper aims to examine the impact of compliance with corporate governance
(CG) guidelines during the period 2002-2014 on firm financial performance and firm value of …
(CG) guidelines during the period 2002-2014 on firm financial performance and firm value of …