Issues

Publisher’s note

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Disclosure requirements and accounting comparability

Mengyao Cheng
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Behind closed doors: unveiling the effect of insider CEOs on corporate debt costs

Iman Harymawan; Mohammad Nasih; Yani Permatasari; Adib Minanurohman; Grantley Taylor
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Information conveyances: disaggregated accounting earnings and decomposed other comprehensive income accelerations

Tri Utami; Slamet Sugiri; Abdul Halim; Sumiyana Sumiyana
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Can local financial regulation improve corporate investment efficiency? Evidence from China

Xudong Zhuang; Lian Duan
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Impact of COVID-19 on bank performance: a comparison between Islamic vs conventional banks in OIC countries

Abdulaziz Alhaddab; M. Kabir Hassan; Rashedul Hasan
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The impact of executives’ compensation and education on bankruptcy risk in Chinese firms

Eunho Cho; Collins Emeka Okafor; Kevin L. James; Danielle D. Winchester
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Does ownership structure impact carbon performance and reporting? A literature review and a research agenda

Patrick Velte
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Disclosure tone: information or obfuscation? Evidence from an emerging market

Salah Kayed; Mohammad Alta’any
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Earnings management via classification shifting: evidence from business groups

Sattar Khan; Marian Suplata
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The effect of female percentage and audit committee characteristics on tax avoidance: audit quality as a moderating variable

Hamza Kamel Qawqzeh; Mo’taz Kamel Al Zobi
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Environmental, social and governance and earnings management research: current trends and future research

Waleed M. Alahdal; Dharen Kumar Pandey; Muskan Sahu; Tam Nguyen; Hafiza Aishah Hashim
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Does the presence of institutional investors matter for good governance codes: empirical evidence from Indian banks

Rohit Kumar Singh; Supran Kumar Sharma; Jyoti Sharma
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