...-commercial purposes), subject to full attribution to the original publication and authors. The full terms of this licence may be seen at Link to the terms of the CC BY 4.0 licence. Financial restatements King IV JSE Event study Corporate governance Financial statements are a crucial...

...Zubair Ahmad; Zeeshan Mahmood Purpose This study examines how corporate governance (CG) reforms emerge, institutionalise and are enacted across institutional levels. Focussing on three reform cycles in Pakistan (2002, 2012 and 2017), it explains how governance codes are negotiated, hybridised...

...Siti Jeslyn Hasan; Wan Amalina Wan Abdullah; Fahru Azwa Mohd Zain Purpose The significant growth of takaful companies warrants closer scrutiny of their governance structures, including disclosure practices. However, prior research documents considerable variation in their corporate governance...

..., especially ERFs and PMC, moderate the relationship between FCs and AOS. These differences offer a more robust and contextually relevant analysis, particularly for understanding corporate governance dynamics and AOS in volatile emerging economies like Iran. By doing so, we aim to address the limitations...

... Limited 2026 Emerald Publishing Limited Licensed re-use rights only Cultural intelligence Ethical judgment Accounting ethics Corporate governance Emerging economies M41 D91 G34 M14 C83 Funding: This research received no external funding. The significance...

... Sustainability Reporting Standards (ESRS) as conceptual benchmarks, we constructed firm-level sustainability disclosure scores. The analysis applies ordinary least squares regressions with controls for corporate governance, financial and disclosure-related characteristics, and incorporates sector and year fixed...

...Wendy Terblanche; Gretha Steenkamp; Mareli Dippenaar; Teerooven Soobaroyen Purpose This study investigates whether heightened emphasis on board diversity in the 2016 revision to the Report on Corporate Governance for South Africa (King IV) led to changes in individual dimensions and a composite...

...George Frederick Nel; Wafaa Salah; Nazim Hussain Purpose This study investigates how corporate governance (CG) influences the alignment between firms’ environmental performance and their environmental disclosure practices. Drawing on the concept of policy–practice decoupling, the study examines...

... to the limited but growing body of literature on the effects of board foreign directors in emerging markets, particularly within the GCC. It provides empirical evidence that supports the inclusion of foreign directors for enhancing corporate governance and strategic financial outcomes, offering valuable insights...

... countries were identified: (1) corporate governance, (2) Islamic banks, (3) corporate social responsibility and (4) intellectual capital. Building on the findings, we formulated a comprehensive agenda for guiding future research directions. Originality/value This study is the first to thoroughly...

... 2023 27 12 2023 18 06 2024 27 08 2024 © Emerald Publishing Limited 2024 Emerald Publishing Limited Licensed re-use rights only Earnings management Risk management committee Corporate governance Nigeria Though extensive studies on the effects of CG monitoring...

...Rishi Kapoor Ronoowah; Boopen Seetanah Purpose This study examines the types, quality, and financial effects of explanations for non-compliance (NCEs) with corporate governance codes. Design/methodology/approach This study used content analysis to examine various types of NCEs and developed...

...Guo Yao Koay; Noor Sharoja Sapiei Purpose This study examines the role of corporate governance on corporate tax avoidance from the developing country perspective of Malaysia. Design/methodology/approach A sample of 318 firm-year observations from 2016 to 2020 from the 100 largest listed...

...Sylvester Senyo Horvey; Jones Odei-Mensah Purpose This study examines the linear and non-linear effects of enterprise risk management (ERM) and corporate governance (CG) on insurers’ risk-taking behaviour. Design/methodology/approach The study employed panel data of 63 insurers from South...

...Usman Sufi; Arshad Hasan; Khaled Hussainey Purpose The purpose of this study is to test whether the prediction of firm performance can be enhanced by incorporating nonfinancial disclosures, such as narrative disclosure tone and corporate governance indicators, into financial predictive models...

... of this article (for both commercial and non-commercial purposes), subject to full attribution to the original publication and authors. The full terms of this licence may be seen at http://creativecommons.org/licences/by/4.0/legalcode Readability Risk Disclosure Narrative tone Corporate governance...

... has been found among corporate governance variables such as board size, board meetings' frequency, board members' remuneration and audit committee existence, and corporate failure reduction. Research limitations/implications Several empirical research studies have developed models to predict...

... approach are inconsistent, suggesting that board characteristics may have a limited effect on tax aggressiveness. Hence, the corporate governance-tax aggressiveness nexus is limited in the case of Sri Lanka. Research limitations/implications This investigation is limited to non-financial listed...

...Marwa Elnahass; Muhammad Tahir; Noora Abdul Rahman Ahmed; Aly Salama Purpose This study examines the association between internal corporate governance mechanisms (i.e. board of directors and audit committee) and the information value of bank earnings. The authors comparatively assess...

... positions. Taking into account recommendations from the International Financial Standards and Codes: Advisory Group, the RBI established a framework for corporate governance for Indian banks in the year 2000 (Gulati et al., 2020). The Indian banks' corporate board are organised similarly...