... empirical study to analyze the relationship between IFRS compliance and corporate governance in Zambia. The study also responds to the call by the World Bank (2017) to empirically study IFRS compliance in Zambia and contributes to the scant literature in developing countries on determinants of IFRS...

... their unique social context. Pakistan Corporate social responsibility Developing country CSR disclosure index Carroll’s four dimensions of CSR Greenwashing effect A number of studies have explored the notion of corporate social responsibility (CSR) in the developed economies whereas...

... suggest the need for a tailored corporate governance framework or code for state-owned enterprises in developing countries. Originality/value – Compared to the literature, this study provides insight on boards from the perspective of state enterprises in ensuring good corporate governance...