... the association between CPC and EM within the context of an emerging economy. Design/methodology/approach Using a sample of 540 firm-years derived from 110 listed manufacturing firms in Bangladesh for the years 2018–2023, this study employed ordinary least squares regression to assess the associations...

...Md Mustafizur Rahaman; Raihan Sobhan; Md. Rezaul Karim Purpose This study examines the implications of top executives' narcissism on auditor appointment and remuneration, focusing on the association between narcissistic leadership traits and audit outcomes in the context of an emerging economy...

... Limited Licensed re-use rights only Politically connected independent supervisory board Emerging economy Dual-board system Financial distress COVID-19 pandemic Political connection is seen as a powerful force in business and often influences corporate decision-making (Akcigit et...

... 08 10 2024 01 11 2024 26 01 2025 31 01 2025 © Emerald Publishing Limited 2025 Emerald Publishing Limited Licensed re-use rights only Independent directors Tax avoidance Firms characteristics Emerging economy M14 G34 Over the past decades...

... in emerging economies, where such studies are rare. Rishi Kapoor Ronoowah is the corresponding author and can be contacted at: rronoowah@gmail.com 17 09 2023 03 12 2023 05 02 2024 05 05 2024 02 07 2024 14 07 2024 The rest of this section examines empirical...

... 06 2023 08 12 2023 25 02 2024 26 02 2024 © Emerald Publishing Limited 2024 Emerald Publishing Limited Licensed re-use rights only Tax avoidance CEO power Ownership structure Institutional ownership Emerging economy Tax avoidance has attracted a growing...

... some implications for Egyptian companies, investors in the Egyptian market and regulators in emerging economies, which include paying more attention to BGD when selecting the board members by companies as well as following up the female representation in all the listed companies by regulators...

... of variables, namely industry features, firm characteristics and auditor attributes, on the extent, pattern and level of disclosure of KAMs by companies listed in Bangladesh, an emerging economy. Design/methodology/approach The study uses qualitative and quantitative research approaches to investigate...

... further explores the moderating role of short-term debt on the nexus between real earnings management and investment inefficiency. This study attempts to highlight an important research problem i.e. the jinx of real earnings management from the context of an emerging economy. Design/methodology...

.... This indicates the presence of agency problems between managers and shareholders regarding CSR expenditure. Originality/value This study is the first to show the positive impacts of slack resources and free cash flow on CSR expenditure in an emerging economy characterized by both capital constraints and high...

...Joseph Phiri; Pinar Guven-Uslu Purpose The purpose of this paper is to investigate accounting and performance reporting practices embraced in the midst of a pluralistic institutional environment of an emerging economy (EE), Zambia. The research is necessitated due to the increased presence...