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Nexus among board characteristics, earnings management and dividend payout: evidence from an emerging market
Purpose The direct nexus between board characteristics, earnings management (EM)
practices and dividend payout is examined in this study, followed by an examination of the …
practices and dividend payout is examined in this study, followed by an examination of the …
Does CSR disclosure mediate the board characteristics-cost of equity capital nexus? Evidence from Jordanian services companies
Purpose This study aims to investigate the direct nexus between board characteristics,
corporate social responsibility (CSR) disclosure and the cost of equity capital (CEQ). This is …
corporate social responsibility (CSR) disclosure and the cost of equity capital (CEQ). This is …
The relationship between corporate sustainability performance and earnings management: evidence from emerging East Asian economies
LTX Nguyen - Journal of Financial Reporting and Accounting, 2024 - emerald.com
Purpose This study aims to investigate the relationship between corporate sustainability
performance and earnings management in emerging East Asian economies …
performance and earnings management in emerging East Asian economies …
The disclosure quality (DQ) of financial statements in Southeast Asian firms remains poorly
understood, with its impact on performance yet to be empirically determined. Our study thus …
understood, with its impact on performance yet to be empirically determined. Our study thus …
Kaydet Alıntı yap Alıntılanma sayısı: 6 MM Abu Afifa, M Saadeh - Journal of Financial Reporting and …, 2023 - emerald.com
Purpose This paper aims to investigate the relationship between voluntary disclosure and
the cost of capital as a direct relationship and as an indirect relationship mediated by …
the cost of capital as a direct relationship and as an indirect relationship mediated by …
Earnings management, earnings quality, board gender diversity and cost of equity capital: Evidence from an emerging market
This study seeks to analyse the direct association between earnings management (EM),
earnings quality (EQ) and the cost of equity capital (CoEC). It also studies the mediating role …
earnings quality (EQ) and the cost of equity capital (CoEC). It also studies the mediating role …
[PDF][PDF] Internal corporate governance mechanisms and earnings manipulation practices in MENA countries
This study has the objective of examining how internal corporate governance mechanisms
are related to earnings manipulation, measured by real-based earnings manipulation (REM) …
are related to earnings manipulation, measured by real-based earnings manipulation (REM) …