...&As, contributing to enhancing the current literature and providing new research avenues. Earnings management Mergers and acquisitions Completion failure Target firms G30 G34 M41 M42 M49 Mergers and acquisitions (M&As) are among the most transformative corporate strategies...

... Vietnam COVID-19 M41 H29 G30 Vietnam is suitable for our study for several reasons: Firstly, Vietnam is known for its strong efforts to collect corporate income tax (Doan et al., 2022). However, it faces challenges such as serious tax corruption and tax evasion (Doan et al...

... only Corporate social performance Conventional banks Financial stability Islamic banks Social banks Value-based banking models E50 F30 G20 G30 M14 Financial stocks may affect banking institutions because of their intrinsic fragility (Mangala and Soni, 2023 ; Claessens...

... 11 2022 04 01 2023 06 02 2023 © Emerald Publishing Limited 2023 Emerald Publishing Limited Licensed re-use rights only Corporate social responsibility Non-performing loans Bank performance European context System generalized method of moments G30 L25 M14...

.... D73 G30 G32 O38 Corruption Firm performance Cash holdings Emerging markets Greek firms Panel data Dimitris Tzelepis can be contacted at: tzelepis@upatras.gr 13 11 2021 04 06 2022 13 08 2022 11 09 2022 © Emerald Publishing Limited 2022 Emerald...

... be contacted at: Albert.Danso@dmu.ac.uk 13 07 2021 23 11 2021 01 02 2022 © Emerald Publishing Limited 2022 Emerald Publishing Limited Licensed re-use rights only Research and development Private firms Public firms UK G3 G30 G31 Despite this critical role...

... 2021 08 10 2021 16 12 2021 13 01 2022 © Emerald Publishing Limited 2022 Emerald Publishing Limited Licensed re-use rights only Managerial compensation Managerial ownership Intangible assets UK G3 G30 G32 In modern corporations, the board of directors...

... in post-IFRS convergence period, which is not properly investigated in the literature. Moreover, the research is unique in terms of applying QR estimations to examine the value relevance of IFRS-converged financial reporting from the emerging market perspective. C21 G14 G30 M41 Mandatory...

... 2021 14 04 2021 © Emerald Publishing Limited 2021 Emerald Publishing Limited Licensed re-use rights only G29 G30 M14 This gap in the literature makes it necessary to analyse the different components of the aggregate IR index. This study examines the determinants of IR among...

... practices when compared to the younger/smaller businesses (young and small-size firms) in the United States. CEO compensation Dynamics of wage CEO power Firm performance G30 G34 J33 M52 The literature on pay–performance has been largely focused on the Anglo-Saxon economies...