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1-5 of 5
Keywords: M14
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Journal Articles
Journal of Accounting in Emerging Economies 1–23.
Published: 20 April 2026
... Limited 2026 Emerald Publishing Limited Licensed re-use rights only Cultural intelligence Ethical judgment Accounting ethics Corporate governance Emerging economies M41 D91 G34 M14 C83 Funding: This research received no external funding. The significance...
Journal Articles
Journal of Accounting in Emerging Economies (2026) 16 (1): 196–231.
Published: 01 January 2026
... standards for firms owned by politically driven, non-Western investors. 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...
Journal Articles
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.
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...
Journal Articles
Journal of Accounting in Emerging Economies (2024) 14 (3): 513–547.
Published: 15 June 2023
... Russia 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...
Journal Articles
Journal of Accounting in Emerging Economies (2020) 10 (1): 1–20.
Published: 02 December 2019
... Agency theory Earnings quality Stewardship theory G15 G32 G34 M14 M41 As a fundamental source of information, financial statements are at the heart of informed economic choices for all users (Badenhorst et al., 2015). Thus, the credibility, reliability and clarity...
