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Cultural intelligence and ethical decision-making in accounting: evidence from Bangladesh and implications for governance in emerging economies

Journal of Accounting in Emerging Economies 1–23.

https://doi.org/10.1108/JAEE-08-2025-0431

Published: 20 April 2026

... governance Emerging economies M41 D91 G34 M14 C83 Funding: This research received no external funding. Emon Kalyan Chowdhury can be contacted at: emonkalyanchy@gmail.com Competing interests: The author declares no competing interests. 03 08 2025...

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Russia's politically motivated foreign ownership and its impact on sustainability disclosure

Erekle Pirveli, Timur Uman, Vakhtang Partsvaniya

Journal of Accounting in Emerging Economies (2026) 16 (1): 196–231.

https://doi.org/10.1108/JAEE-04-2025-0184

Published: 01 January 2026

... Sustainability disclosure Political ownership Foreign ownership Corporate governance Emerging markets Russia Q5 M14 M41 M42 M48 G34 Shota Rustaveli National Science Foundation , http://dx.doi.org/10.13039/501100004801 FR-25-111 Erekle Pirveli, Timur Uman and Vakhtang Partsvaniya...

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The nexus of firms characteristics and tax avoidance – do independent directors have a role? Evidence from Bangladesh

Md Shamim Hossain, Md. Sobhan Ali, Md. Zahidul Islam, Md. Safiuddin, Chui Ching Ling, Chorng Yuan Fung

Journal of Accounting in Emerging Economies (2025) 15 (3): 623–644.

https://doi.org/10.1108/JAEE-03-2024-0120

Published: 11 March 2025

... 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...

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CSR disclosure and state ownership: implications for earnings management and market value

Tatiana Garanina

Journal of Accounting in Emerging Economies (2024) 14 (3): 513–547.

https://doi.org/10.1108/JAEE-06-2022-0175

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...

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The link between CSR and earnings quality: evidence from Egypt

Abobaker Mohmed, Antoinette Flynn, Colette Grey

Journal of Accounting in Emerging Economies (2020) 10 (1): 1–20.

https://doi.org/10.1108/JAEE-10-2018-0109

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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Cultural intelligence and ethical decision-making in accounting: evidence from Bangladesh and implications for governance in emerging economies

Russia's politically motivated foreign ownership and its impact on sustainability disclosure

The nexus of firms characteristics and tax avoidance – do independent directors have a role? Evidence from Bangladesh

CSR disclosure and state ownership: implications for earnings management and market value

The link between CSR and earnings quality: evidence from Egypt

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Cultural intelligence and ethical decision-making in accounting: evidence from Bangladesh and implications for governance in emerging economies

Russia's politically motivated foreign ownership and its impact on sustainability disclosure

The nexus of firms characteristics and tax avoidance – do independent directors have a role? Evidence from Bangladesh

CSR disclosure and state ownership: implications for earnings management and market value

The link between CSR and earnings quality: evidence from Egypt

Email alerts

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