...Chamaiporn Kumpamool Purpose This study aims to examine whether the synergy between earnings quality and board gender diversity influences corporate risk-taking. Design/methodology/approach A data set of 335 industrial Thai listed firms with 3,350 firm-year observations from 2011 to 2020...

...Santanu K. Ganguli; Soumya Guha Deb Purpose Good earnings quality (EQ) provides reasonable assurance as to the reliability of future cash-flow generation capability of the borrowing firms and thereby mitigates the credit risk of the banks. Against the backdrop of the stressed-assets problem...

...Saleh Abd Alhadi; Rosmila Senik; Jalila Johari; Ridzwana Mohd Said; Hairul Suhaimi Nahar Purpose This study aims to investigate whether higher earnings quality is related to the existence of multiple directorships among corporate boards and whether this relationship varies with the quality...

...Mohammad Alipour; Mehrdad Ghanbari; Babak Jamshidinavid; Aliasghar Taherabadi Purpose The purpose of this paper is to examine the association between corporate environmental disclosure quality (EDQ) and earnings quality (EQ). Design/methodology/approach The paper uses earnings persistence...