...Manish Bansal Purpose This study aims to explore how audit firm rotation (AFR) influences firm value, with a particular focus on transition types, namely, switching from Big 4 to non-Big 4 audit firm and non-Big 4 to Big 4 audit firm. In addition, it delves into the moderating effects...

...Cemil Kuzey; Hany Elbardan; Ali Uyar; Abdullah S. Karaman Purpose The purpose of this study is to investigate the association between sustainability reporting (SR) and firm value considering the moderating effect of audit committee (AC) quality and auditor tenure on this association. Design...

...Annisa Abubakar Lahjie; Riccardo Natoli; Segu Zuhair Purpose This study aims to examine the influence of corporate governance (CG) and corporate social responsibility (CSR) on firm value while accounting for the impact of information asymmetry. Design/methodology/approach This empirical...

... is positively related to the firm value of privately-owned enterprises (POEs), bank financing has a negative but insignificant influence on the firm value of state-owned enterprises (SOEs). Moreover, equity financing has a negative and significant effect on the value creation of SOE acquirers, however...

... the determinants of CSRD and its effects on firm value. Design/methodology/approach Based on the Accounting and Auditing Organization for Islamic Financial Institutions Governance Standard No. 7 guidelines and using content analysis, the paper develops a comprehensive CSRD index for GCC Islamic banks...

... companies spanning a period of 2008-2015 and analyzed using the ordinary least squares regression technique. Findings The study finds that firms engaged in hedging compared to non-hedgers have less volatility in the firm’s value. The use of hedging during the financial crisis is found to be value...

.... The value-relevance model is used to examine the effect of board independence on market value of equity. Findings The distinct finding of an inverse relationship between board independence and firm value of group-affiliated firms in India illustrates that effective monitoring by outside directors...

... analysis using subsamples of partially state-owned enterprises and non-state-owned firms indicate that institutional investors have significant impact on firm value for all firms irrespective of the ownership type, whereas analyst forecasts opinions appear to have significant effects on partially state...

... and empirical research regarding the relationship between risk management and firm value. Findings – Recent empirical evidence provides support for theoretical propositions in the literature that risk management increases firm value and returns, while reducing return and cash flow volatility. The results...