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Keywords: G21
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Journal Articles
Journal of Accounting in Emerging Economies (2025) 15 (5): 1087–1109.
Published: 04 September 2025
... board gender diversity and IFRS adoption in the microfinance sector. Hubert Tchakoute Tchuigoua can be contacted at: hubert.tchakoute@kedgebs.com , tchakous@gmail.com Board gender diversity IFRS Microfinance G21 G23 M41 Microfinance is the provision small-scale financial...
Includes: Supplementary data
Journal Articles
Journal of Accounting in Emerging Economies (2024) 14 (2): 450–488.
Published: 22 May 2023
... Corporate governance Information value Bank type Financial reporting C23 G01 G21 G28 L50 M4 The quality of corporate financial reporting and systems of governance has been the subject of extensive research and debates representing key factors influencing firm’s stability and value...
Journal Articles
Journal of Accounting in Emerging Economies (2023) 13 (3): 509–540.
Published: 06 July 2022
... et al., 2016 ; Dionne et al., 2013). Risk committee Stock price crash risk Financial sector Institutional ownership G12 G21 G32 G34 M41 Independent directors are viewed as an important corporate governance mechanism for monitoring management actions...
Journal Articles
Journal of Accounting in Emerging Economies (2023) 13 (2): 399–449.
Published: 14 June 2022
... Licensed re-use rights only Conventional Banks (CBs) Islamic Banks (IBs) Board of Directors (BOD) Board Quality (BQ) Financial Performance (FP) Comparative study Financial stability period F39 G1 G20 G21 G30 G33 In the financial and accounting literature, several theories...
