... 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...

... implications As international standard setters have implemented massive reform initiatives on both tax avoidance and corporate governance, this literature review underlines the huge interaction between those topics. Firms should carefully analyze their ownership structure and change their tax planning due...

...Dinesh Ramdhony; Saileshsingh Gunessee; Oren Mooneeapen; Pran Boolaky Purpose This study examines the bi-directional relationship between corporate social responsibility disclosure (CSRD) and ownership structure through a dynamic empirical framework in an emerging economy context. Design...

... 06 2021 03 09 2021 24 09 2021 04 10 2021 © Emerald Publishing Limited 2021 Emerald Publishing Limited Licensed re-use rights only Small and medium-sized enterprises Board of directors Ownership structure Audit committee Default predication Business failure Nile...

...Mine Aksoy; Mustafa Kemal Yilmaz; Nuraydin Topcu; Özgür Uysal Purpose The purpose of this study is to investigate the effects of ownership structure, board attributes and eXtensible Business Reporting Language (XBRL) on annual financial reporting timeliness of non-financial companies listed...

...Prihatnolo Gandhi Amidjaya; Ari Kuncara Widagdo Purpose The purpose of this paper is to find empirical evidence of ownership structure and corporate governance (CG) effect on sustainability reporting in Indonesian listed banks. The study also tries to describe sustainability reporting disclosure...

...Hichem Khlif; Khaled Samaha; Islam Azzam Purpose – The purpose of this paper is to examine the effect of voluntary disclosure, ownership structure attributes and timely disclosure on cost of equity capital in the emerging Egyptian capital market. Design/methodology/approach – A content...