Board gender diversity, corporate governance, and earnings management: Evidence from an emerging market

N Orazalin - Gender in Management: An International Journal, 2020 - emerald.com
Purpose The purpose of this study is to examine whether board gender diversity and other
board characteristics affect earnings management practices of top public companies in …

Earnings management, audit quality, and cost of debt: evidence from a Central Asian economy

N Orazalin, R Akhmetzhanov - Managerial Auditing Journal, 2019 - emerald.com
Purpose This study aims to examine the effects of earnings management and audit quality
on cost of debt of listed companies in Kazakhstan. The study also investigates the effects of …

The impact of earnings quality on the association between readability and cost of capital: Evidence from Egypt

AN Ezat - Journal of Accounting in Emerging Economies, 2019 - emerald.com
Purpose The purpose of this paper is to explore the relationship between disclosure quality,
measured by the readability of the board of directors' report and cost of capital (CoC), and …

Earnings quality, institutional investors and corporate cash holdings: evidence from India

S Chada, G Varadharajan - International Journal of Managerial …, 2023 - emerald.com
Purpose This paper aims to examine the relationship between earnings quality and
corporate cash holdings in an emerging economy. Existing literature posits that earnings …

Earnings management, earnings quality, board gender diversity and cost of equity capital: Evidence from an emerging market

I Saleh, MA Afifa, Z Al-Hawatmah… - Global Business …, 2022 - journals.sagepub.com
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 …

The effects of audit quality on the costs of capital of firms in Ghana

W Coffie, I Bedi, M Amidu - Journal of Financial Reporting and …, 2018 - emerald.com
Purpose This paper aims to investigate the effects of audit quality on the cost of capital in
Ghana. Design/methodology/approach Non-financial firms listed on the Ghana Stock …