Keywords: G32
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Journal Articles
Journal Articles
Journal of Accounting in Emerging Economies (2025) 15 (4): 797–838.
Published: 16 June 2025
... Agency problem China G32 G34 G39 This study investigates whether age dissimilarity between the Chairman (Chair) and Chief Executive Officer (CEO) affects firm value. Further, we examine whether board monitoring intensity varies depending on the age dissimilarity between the Chair and CEO...
Journal Articles
Journal of Accounting in Emerging Economies (2024) 14 (3): 513–547.
Published: 15 June 2023
... factors, such as state ownership, while analysing the market reaction on CSR disclosure and earnings management since the institutional peculiarities may help to explain differences in the obtained results. F53 G32 M14 M41 Earnings management refers to the efforts of firms' managers...
Journal Articles
Journal of Accounting in Emerging Economies (2024) 14 (2): 253–272.
Published: 29 March 2023
... as executive directors on the board by the central government after discussing with RBI. As per section 9, directors appointed on the board also need to satisfy the status of “fit and proper” as specified by the RBI. G3 G32 M21 So far, the choice of including Indian public banks as a sample...
Journal Articles
Journal Articles
Journal Articles
Journal of Accounting in Emerging Economies (2020) 10 (1): 1–20.
Published: 02 December 2019
... 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...

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