... investigated the effects of ERMQ on critical firm outcomes, it is still unclear the mechanisms through which ERMQ addresses FD in emerging market settings. G3 G32 G33 To this end, our paper attempts to fill two main research gaps and respond to the call of Horvey and Odei-Mensah (2025) for more...

... 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 Age dissimilarity Chair and CEO Firm value Board monitoring intensity SOE Agency problem China G32 G34 G39 This study...

... F53 G32 M14 M41 Earnings management refers to the efforts of firms' managers to report the desired levels of earnings. Companies may manipulate earnings to influence stock prices (Cheng et al., 2015 ; McAnally et al., 2008), build “cookie jar” reserves (Fogel-Yaari...

... Publishing Limited 2023 Emerald Publishing Limited Licensed re-use rights only CEO duality Board independence Corporate governance Indian public banks G3 G32 M21 Chief executive officer duality (CEODU) has been a topic of debate around the world for the past few years (Alves...

... committee Stock price crash risk Financial sector Institutional ownership G12 G21 G32 G34 M41 The existence of an internal governance mechanism in managing risk is necessary as the business world has become increasingly more complex and challenging. This is particularly important...

...@yahoo.fr 31 10 2020 29 07 2021 13 01 2022 15 01 2022 © Emerald Publishing Limited 2022 Emerald Publishing Limited Licensed re-use rights only Political connections Corporate governance Tunisia G28 G32 G34 The third and final contribution...

... of information (financial statements) and thereby, reduce information asymmetry between managers and owners and other stakeholders. Earnings management Corporate social responsibility Stakeholder theory Agency theory Earnings quality Stewardship theory G15 G32 G34 M14 M41...