... Analysis and Reporting Tool (SETSMART) online platform, a database regulated by SET. A total of 663 observations are eliminated due to missing or incomplete fee data. Audit fees CFO Engagement audit partner Joint tenure Governance Thailand M42 G34 As shown in the regression model...

... G34 O32 M41 G38 In our study, we select the background of digital M&A as an empirical context to test whether management language disclosure truly reflects the digital innovation capabilities, mainly based on the following considerations: First, digital M&A as an important...

... that board capital is valuable to firms involved in complex business transactions, which adds to our understanding regarding the determinants of strategic alliances. Strategic alliance Contractual alliance Joint venture Incomplete contract Board capital Board centrality G34 D85 L14 L24...

... Limited Licensed re-use rights only Corporate governance Zombie companies Governance index Agency theory G32 G34 D22 L25 “Zombie companies” (Hereafter Zombie) refer to businesses on the edge, relying heavily on bank loans and government subsidies to avoid bankruptcy (Caballero...

... Risk management disclosure Financial performance Ownership structure Insurance companies Jordan and Palestine ISO 31000 G22 G32 G34 L25 Insurance is essential for transferring risks (Li et al., 2023), and effective risk management, a coordinated strategy for handling risk...

... firm Non-sharia-compliant firm Profitability Board of directors Resource dependence theory L25 G34 G41 Despite the lack of a comparative study, Alsharari and Alhmoud (2019) asserted that the profitability of SCF can be attributed to sharia compliance. Gati et al. (2020...

... re-use rights only G21 G34 J24 O15 Intellectual capital (value-added intellectual coefficient modified value-added intellectual coefficient) Bank financial performance Gulf Cooperation Council countries Generalised method of moments (GMM) With the advent of the knowledge...

... Corporate social responsibility Product market competition Firm life cycle Market performance Malaysia G32 G34 G38 J31 J33 Corporate social responsibility (CSR hereafter) has attracted the attention of researchers, investors, regulators and other stakeholders in the past few decades...

... governance Stakeholders expectation Disclosures Garments industry Developing country G34 M14 M41 Stakeholder engagement is an important aspect of an organisation's CSR activities (Lane and Devin, 2018). Companies who systematically engage with their stakeholders are in a better position...

... quality IFRS adoption G34 M41 M42 Over the past 30 years, Chinese capital markets have experienced unparalleled rates of growth and are now among the largest in the world. Chinese equities are among the most advanced asset class with the stock markets benefiting from various major reforms...

... Licensed re-use rights only Family firm Board independence Information asymmetry D82 G34 L22 The role of an independent board in corporate governance has been studied for a long time, and researchers using various data find consistent favorable outcomes including less earnings...

... asymmetry and an enhancement of market liquidity, competitiveness and efficiency (Ball, 2006 ; Choi and Meek, 2005). Our study attempts to answer two research questions: M41 M48 G34 G38 Corruption International financial reporting standards Conditional conservatism Unconditional...

... Licensed re-use rights only Corporate governance Earnings management GMI ratings G34 G41 Recent accounting literature has been quite interested in EM/earnings quality (see Dechow et al., 2010 , for a review). A huge number of studies have investigated the determinants...