Firm performance, corporate social responsibility and the impact of earnings management during COVID-19: evidence from MENA region

SM Aqabna, M Aga, HN Jabari - Sustainability, 2023 - mdpi.com
This study examines the relationship between corporate social responsibility (CSR) and firm
performance in the MENA region before and after COVID-19. It also seeks to understand …

Corporate social responsibility disclosure and firms' performance in Mediterranean countries: a stakeholders' perspective

A Buallay, G Kukreja, E Aldhaen… - EuroMed Journal of …, 2020 - emerald.com
Purpose The purpose of this study is to investigate the relationship between corporate social
responsibility (CSR) disclosure and firms' operational, financial and market performance …

Corporate governance reforms and risk disclosure quality: evidence from an emerging economy

AA Gull, A Abid, K Hussainey, T Ahsan… - Journal of Accounting in …, 2023 - emerald.com
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 …

Covid-19 disclosure: do internal corporate governance and audit quality matter?

EEL Abdelhak, K Hussainey, K Albitar - International Journal of …, 2023 - emerald.com
Covid-19 disclosure: do internal corporate governance and audit quality matter? | Emerald
Insight Books and journals Case studies Expert Briefings Open Access Publish with us Advanced …

Impact of key audit matters (KAMs) reporting on audit quality: evidence from Thailand

M Suttipun - Journal of Applied Accounting Research, 2021 - emerald.com
Impact of key audit matters (KAMs) reporting on audit quality: evidence from Thailand | Emerald
Insight Books and journals Case studies Expert Briefings Open Access Publish with us …

Competitive advantage as a mediating effect in the impact of green innovation and firm performance

M Novitasari, D Agustia - Business: Theory and Practice, 2023 - bmee.vgtu.lt
The objective of this study was to measure or assess competitive advantage in mediating the
effect of green innovation on firm performance. The data in the study were PROPER …

The effect of auditor type on audit quality in emerging markets: evidence from Egypt

MM El-Dyasty, AA Elamer - International Journal of Accounting & …, 2020 - emerald.com
Purpose Although a number of studies suggest that big audit firms provide higher audit
quality in strict legal environments, empirical evidence remains inconclusive. As little is …

Auditors' perspectives on financial fraud in Pakistan–audacity and the need for legitimacy

M Rashid, NU Khan, U Riaz, B Burton - Journal of Accounting in …, 2023 - emerald.com
Purpose Financial shenanigans are the omissions or actions undertaken with the purpose of
misrepresenting an organisation's financial statements. Many examples now exist of such …

Corporate board, audit committee and earnings manipulation: does the corporate regulation matter? An emerging economy perspective

S Khan, Y Kamal - … Governance: The International Journal of Business …, 2024 - emerald.com
Purpose This paper aims to investigate the impact of the revised Code of Corporate
Governance 2017 (CCG-2017) clauses pertaining to board independence, mandatory …

Board competence and green innovation—Does external governance matter?

UB Yousaf, MZ Tauni, I Yousaf… - Business Strategy and the …, 2024 - Wiley Online Library
Previous research examining the link between board attributes and ecological strategies
such as green innovation has primarily focused on structural board attributes, yielding mixed …