... Engagement audit partner Joint tenure Governance Thailand M42 G34 Auditing is a core governance mechanism designed to mitigate agency conflicts between corporate insiders and outside investors by enhancing the credibility of financial reporting (Watts and Zimmerman, 1983 ; Francis, 2011...

... Digitalization Mergers and acquisitions Earnings conference Information disclosure Innovation G34 O32 M41 G38 General Colleges and Universities Featured Innovation Project of Guangdong Province 2024WTSCX160 General Colleges and Universities Research Project of Guangdong Province (Key...

... Publishing Limited 2025 Emerald Publishing Limited Licensed re-use rights only Strategic alliance Contractual alliance Joint venture Incomplete contract Board capital Board centrality G34 D85 L14 L24 The board of directors has a dual mandate of ensuring the strategic guidance...

... cash and income, external financial support, or lenient borrowing, with little prospect for turnaround. G32 G34 D22 L25 Corporate governance Zombie companies Governance index Agency theory © Emerald Publishing Limited 2025 Emerald Publishing Limited Licensed re-use rights...

... G32 G34 L25 Insurance companies must implement proper risk management to maintain the stability and continuity of operations, as stated in Financial Services Authority Circular Letter Number 8/SEOJK.05/2021. Public access to risk information is crucial for stakeholders as it demonstrates...

... 12 2023 01 05 2024 25 06 2024 23 07 2024 © Emerald Publishing Limited 2024 Emerald Publishing Limited Licensed re-use rights only Sharia-compliant firm Non-sharia-compliant firm Profitability Board of directors Resource dependence theory L25 G34 G41...

... 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...

...-stage life cycle on the relationship between CSR and market performance from the perspectives of resource-based and stakeholder theories in emerging economy settings. Corporate social responsibility Product market competition Firm life cycle Market performance Malaysia G32 G34 G38 J31...

... by the social accounting researchers. G34 M14 M41 This paper seeks to address the above gap in the literature by investigating, specifically the following research questions: RQ1. In broad terms, and within the context of a developing country, what aspects of corporate social...

... far by Chinese regulators in re-establishing the audit market for CLC by showing that audit quality is negatively associated with earnings opacity and thereby improves reporting quality. Earnings opacity Corporate governance Board quality Audit quality IFRS adoption G34 M41 M42...

... discussion leads to the following hypothesis: Family firm Board independence Information asymmetry D82 G34 L22 Estimation results from a difference-in-differences model show that independent boards in family firms are positively associated with trading volume and negatively associated...

... G34 G38 Corruption International financial reporting standards Conditional conservatism Unconditional conservatism Brown et al. (2014) emphasize the difference in enforcement between the code and common-law countries, which leads to an effectiveness of the enforcement...

... 31 07 2017 04 03 2018 28 03 2018 © Emerald Publishing Limited 2018 Emerald Publishing Limited Licensed re-use rights only Corporate governance Earnings management GMI ratings G34 G41 This paper seeks to make new contributions to the extant literature...