... the transparency, accountability and the quality of the new accounting system. Different perceptions were found in local and central governments. In addition, AA practices are perceived to be useful in the fight against corruption in a developing country where corruption is yet a hindrance to economic growth...

...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...

...Teerooven Soobaroyen; Dinesh Ramdhony; Afzalur Rashid; Jeff Gow Purpose This paper examines the evolution and determinants of the extent and quality of corporate social responsibility (CSR) disclosure in a developing country (Mauritius). Design/methodology/approach CSR disclosures from annual...

... contributes to the literature on managerial perception-based determinants of the adoption of SR by extending the analyses using a multivariate approach. This enhances our understanding of how the determinants interact to explain the adoption of SR by companies in developing countries. Sustainability...

...Mohammad Nurunnabi Purpose The International Financial Reporting Standards (IFRS) have been adopted by 140 countries around the globe, including the G20 countries. Most of the prior literature focuses on adoption issues in developed countries. Due to the paucity of research on implementation...