... 2026 © Emerald Publishing Limited 2026 Emerald Publishing Limited Licensed re-use rights only Chief accountant characteristics Ownership structure Tax avoidance Vietnam G34 H26 M41 Funding: This research is funded by the University of Economics Ho Chi Minh City...

...-use rights only 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, with the potential to reshape industries, create synergies, and drive...

... of differences in legal, societal and ownership structures. On the other hand, having a robust governance framework is vital for developing countries seeking to gain credibility with investors, foster growth in their capital markets and ensure sustained long-term economic progress (OECD, 2004). G34 M41...

... Environmental performance Social performance Governance performance Corporate governance Shari'ah governance Maqasid al-Shari'ah G21 G34 Q56 Environmental, social and governance (ESG) banks' performance refers to how banks integrate ESG activities into their business models. Banks...

... Dynamics of wage CEO power Firm performance G30 G34 J33 M52 Over the past forty years, CEO pay increased by 1,167% – which is far greater than both the growth of pay for the typical worker (13.7%) and S&P stock market growth (741%) during the 41-year period, according to a new study...

... management practices among firms. Real earnings management Africa Income smoothing Non-interest income Economic cycle Investor protection G21 G28 G34 M41 We examine whether banks use commission and fee (CF) income to manage earnings, the incentive to do so, and the influence...