Board committees in corporate governance: A cross‐disciplinary review and agenda for the future

KD Kolev, DB Wangrow, VL Barker III… - Journal of …, 2019 - Wiley Online Library
The importance of board committees–specialized subgroups that exist to perform many of
the board's most critical functions, such as setting executive compensation, identifying …

The effect of earnings management on firm performance: The moderating role of corporate governance quality

C Boachie, E Mensah - International Review of Financial Analysis, 2022 - Elsevier
This paper investigates the relationship between earnings management and financial
performance of firms in Anglophone sub-Saharan African Countries in a dynamic framework …

Loan loss provisions and audit quality: Evidence from MENA Islamic and conventional banks

R Salem, M Usman, E Ezeani - The Quarterly Review of Economics and …, 2021 - Elsevier
This paper examines the impact of audit quality on earnings management through loan loss
provisions among both conventional and Islamic banks operating in MENA countries. Using …

Bank income smoothing, ownership concentration and the regulatory environment

V Bouvatier, L Lepetit, F Strobel - Journal of Banking & Finance, 2014 - Elsevier
We empirically examine whether the way a bank might use loan loss provisions to smooth its
income is influenced by its ownership concentration and the regulatory environment. Using …

Earnings management behaviors under different monitoring mechanisms: The case of Islamic and conventional banks

O Abdelsalam, P Dimitropoulos, M Elnahass… - Journal of Economic …, 2016 - Elsevier
We investigate the impact of organizational religiosity on the earnings quality of listed banks
in the Middle East and North Africa region. We analyze Islamic banking institutions, which …

Gender diversity, financial expertise and its effects on accounting quality

IM Garcia-Sanchez, J Martínez-Ferrero… - Management …, 2017 - emerald.com
Purpose The purpose of this paper is to analyze whether gender diversity on board and
financial expertise on audit committee affect accounting conservatism in banking sector …

Does managerial ability influence the quality of financial reporting?

E García-Meca, IM García-Sánchez - European Management Journal, 2018 - Elsevier
The purpose of this paper is to study the influence of managerial ability on the quality of their
financial reporting. Using a large bank sample from nine different countries and for the time …

Sharī 'ah risk and corporate governance of Islamic banks

K Ginena - Corporate Governance, 2014 - emerald.com
Sharī‘ah risk and corporate governance of Islamic banks | Emerald Insight Books and journals
Case studies Expert Briefings Open Access Publish with us Advanced search Sharī‘ah risk and …

[PDF][PDF] Advancing the corporate governance research agenda

R Aguilera, C Florackis, H Kim - Corporate …, 2016 - livrepository.liverpool.ac.uk
The last few decades have witnessed an explosion of research on corporate governance
from a wide array of academic fields including finance, accounting, management, economics …

Corporate governance and earnings quality: the behavioral theory of corporate governance (evidence from Iran)

Z Rezaee, MH Safarzadeh - … : The international journal of business in …, 2023 - emerald.com
Purpose This study aims to examine the relationship between corporate governance (CG)
and various measures of earnings quality in listed companies on Tehran Stock Exchange …