Corporate tax avoidance and firm value: The moderating role of environmental, social, and governance (ESG) ratings
AA Elamer, M Boulhaga… - Business Strategy and the …, 2024 - Wiley Online Library
In this study, we examine how managers in firms that have practiced tax avoidance
strategically use sustainability activities together with their tax avoidance practices. More …
strategically use sustainability activities together with their tax avoidance practices. More …
Corporate environmental disclosure and earnings management—The moderating role of corporate governance structures
Our study examines whether internal corporate governance (CG) mechanisms moderate the
relationship between a firm's engagement in corporate environmental disclosure (CED) and …
relationship between a firm's engagement in corporate environmental disclosure (CED) and …
Financial reporting quality of financial institutions: Literature review
A Mahdi Sahi, A Mahdi Sahi, AF Abbas… - Cogent Business & …, 2022 - Taylor & Francis
The objective of this study is to examine and synthesize the existing literature on financial
disclosure by financial institutions. It presents a systematic literature review of 204 studies on …
disclosure by financial institutions. It presents a systematic literature review of 204 studies on …
A bibliometric analysis of political connections literature
Purpose This paper aims to present a catalogue of the influential aspects resulting from a
bibliometric meta-analysis of political connection literature. Design/methodology/approach …
bibliometric meta-analysis of political connection literature. Design/methodology/approach …
[HTML][HTML] Do the educational profile, gender, and professional experience of audit committee financial experts improve financial reporting quality?
Going beyond the mere presence of the audit committee financial experts (ACFEs) within the
audit committee, we examine whether the educational profile, gender, and professional …
audit committee, we examine whether the educational profile, gender, and professional …
Carbon emission disclosures and financial reporting quality: Does ownership structure and economic development matter?
Carbon emission disclosures have lately gained considerable attention from investors,
public companies, and regulators due to their adverse impact on global warming. Our study …
public companies, and regulators due to their adverse impact on global warming. Our study …
Board characteristics and corporate cash holding: evidence from the UK, France and Germany
Board characteristics and corporate cash holding: evidence from the UK, France and Germany
| Emerald Insight Books and journals Case studies Expert Briefings Open Access Publish with …
| Emerald Insight Books and journals Case studies Expert Briefings Open Access Publish with …
Audit quality and classification shifting: evidence from UK and Germany
Audit quality and classification shifting: evidence from UK and Germany | Emerald Insight Books
and journals Case studies Expert Briefings Open Access Publish with us Advanced search …
and journals Case studies Expert Briefings Open Access Publish with us Advanced search …
Determinants of corporate environmental disclosures in Sri Lanka: the role of corporate governance
Purpose This study explores the levels of and trends in corporate environmental disclosure
(CED) among a sample of Sri Lankan listed companies from 2015 to 2019. Furthermore, this …
(CED) among a sample of Sri Lankan listed companies from 2015 to 2019. Furthermore, this …
The impact of board characteristics on the extent of earnings management: conditional evidence from quantile regressions
Purpose This paper aims to examine the impact of board characteristics on earnings
management (EM) among UK non-financial firms. Design/methodology/approach Using a …
management (EM) among UK non-financial firms. Design/methodology/approach Using a …