...Emon Kalyan Chowdhury Purpose This study examines how cultural intelligence influences ethical decision-making among senior executives in Bangladesh, an emerging economy with evolving governance and financial reporting practices. It aims to identify which dimensions of cultural intelligence most...

... Sustainable ERP Lean manufacturing Sustainability performance Institutional theory Emerging economies Egypt Recently, due to regulatory factors, competition, and marketing pressure, businesses in the twenty-first century have paid more attention to environmental and social issues rather than...

... governance and accountability, it has in fact turned out to be a means of promoting corruption and furthering the personal interests of rent-seeking actors. Practical implications The paper demonstrates how elites can capture and control PB in the context of emerging economies, thereby preventing its...

... structures and industry types are also investigated, and an endogeneity test confirms the robustness of the findings. Practical implications This study argues that SCVPS offers an economically viable way for firms, including small-and-medium-sized enterprises, in emerging economies to disclose corporate...

...Jan van Helden; Pawan Adhikari; Chamara Kuruppu Purpose A review of papers on public sector accounting in emerging economies, as published in the Journal of Accounting in Emerging Economies' (JAEE) first decade. Design/methodology/approach A reflection on the issues covered...

...Tonatiuh Najera Ruiz; Pablo Collazzo Purpose The purpose of this research is to contribute to knowledge-building on microenterprises in emerging economies, by assessing the determinants that drive their use of accounting systems. Design/methodology/approach A probabilistic model was developed...

... CG reforms, mandating CED in Sri Lanka. Originality/value The authors’ findings provide much-needed insights for indigenous companies, operating across similar emerging economies, to understand how CED can be incorporated into their reporting process based on the GRI framework in order to enhance...

...Isabella M. Nolte; Tobias Polzer; Johann Seiwald Purpose Gender budgeting aims to include a gender perspective at all stages of the budgetary process. Emerging economies (EEs) face different challenges in gender equality to high-income economies–with larger informal economic sectors that typically...

... distinct in the Central Government of Bangladesh. Differences between Bangladesh and other emerging economies have been narrowed as the potency of institutional pressures has increased, and there is a risk, as experienced in other emerging economies, that the very adoption of the Cash Basis IPSAS may...

... the economic effects of such disclosures on firm value in an emerging market. Ahmed Aboud can be contacted at: ahmed.aboud@port.ac.uk © Emerald Publishing Limited 2018 Emerald Publishing Limited Licensed re-use rights only Egypt Emerging economies Firm value ESG A large number...

... Licensed re-use rights only Munir et al. (2013) examined the adoption of a performance measurement system by a bank from an emerging economy. Relying on the institutional theory, they found that changes in accounting procedures occurred due to financial losses experienced by the bank, major...

... following the post-implementation review that was conducted for IFRS 8. Emerging economies Value relevance IFRS 8 Segments Cross-country Segmental reporting The International Accounting Standards Board (IASB) issued International Financial Reporting Standard (IFRS) 8 in November, 2006...

..., and social factors (Belal et al., 2013 ; Elsayed and Hoque, 2010 ; Hossain and Hammami, 2009). Previous studies on emerging economies reported that the quality of voluntary disclosure is low (Chau and Gray, 2010 ; Hashim, 2011 ; Ho and Wong, 2001a, b ; Siregar and Siagian, 2013). The paper...

...-dominated corporations. Shahzad Uddin can be contacted at: snuddin@essex.ac.uk © Emerald Group Publishing Limited 2016 Social capital Corporate governance Mexico Independent directors Emerging economies This research concerns interlocking directorates [1] and their potential...

...) development. The authors investigate the country-level association between the extent of IFRS adoption and ESMs development. Design/methodology/approach – The empirical analysis is based on a dynamic panel model using the generalized method of moments for 50 emerging economies over a period spanning...

...Syed Abdulla Al Mamun; Yousre Badir Purpose – The purpose of this paper is to examine whether there is a firm-level corporate governance (CG) convergence in two emerging economies, namely Malaysia and Thailand in post-Asian financial crisis periods, and how the level of convergence is moderated...

... determinants based on data from an emerging economy (i.e. Malaysian economy). Practical implications The paper provides empirical evidence on the current practices and determinants of ICD in the annual reports of the Malaysian listed companies. This evidence would help in understanding and determining...