... 18 11 2025 07 05 2026 24 05 2026 © Emerald Publishing Limited 2026 Emerald Publishing Limited Licensed re-use rights only Restatement Executive committee GCC M41 M42 M48 “Financial restatement” refers to the process by which a company revises and reissues...

... can enhance (or undermine) disclosure credibility and, ultimately, the cost of equity through market valuation. Fair value disclosures Classification stage Value-relevance IFRS-9 Emerging markets Balance sheet model M40 M41 M48 M49 Financial instruments constitute...

... companies Modern practices Performance Traditional practices L25 M41 O14 Funding statement: This article received no financial support. To examine how TMAPs and MMAPs are applied in Nepalese manufacturing companies through their operational practices. To analyze how TMAPs...

... 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...

... Financial sustainability M41 L25 O16 D22 O54 Internal control practices were measured using an adapted version of the COSO-based questionnaire originally developed by Adegboyegun et al. (2020) for small and medium enterprise contexts, with the original instrument undergoing...

... BY 4.0 licence . Share-pledging Earnings persistence Informativeness Earnings management Promoters C33 M40 M41 M48 Share-pledging (SP) is a bilateral contract between promoters and lenders, wherein the shares serve as collateral for acquiring personal debt with minimal due...

... the difficulties of implementing reforms effectively. Such conditions create an environment in which auditors struggle to maintain independence, particularly when interacting with powerful executives who are entrenched in both corporate and political networks. M41 M42 G34 Corporate governance...

... 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...

... flexibility and managerial judgment in applying the standards, which may leave room for earnings management. Board gender diversity IFRS Microfinance G21 G23 M41 Microfinance is the provision small-scale financial services to underserved populations (Basel Committee on Banking...

... of the CC BY 4.0 licence . Audit fees COVID-19 South Africa Mandatory audit firm rotation M40 M41 M42 M48 Subsequent to the seminal work of Simunic (1980) , there has been an increased interest in studying and understanding audit fees and their determinants (Eierle et al...

... and individual categories, thereby enhancing its applicability in similar settings. Issam Benhayoun is the corresponding author and can be contacted at: i.benhayoun@umi.ac.ma IFRS SMEs Diffusion Innovations Adoption Emerging markets M40 M41 L25 O33 O55 G38 The financial...

... economies and the eighth stock exchange in Europe [4] . © Emerald Publishing Limited 2024 Emerald Publishing Limited Licensed re-use rights only Corporate disclosure Board monitoring Internal governance Institutional environment Russia G34 M41 Indeed, Russian corporate law...

... investor protection and higher information asymmetry. © Emerald Publishing Limited 2024 Emerald Publishing Limited Licensed re-use rights only Classification shifting of revenues Operating revenues Non-operating revenues IFRS State-owned entities M40 M41 Earnings management...

... concludes the paper. Md Khokan Bepari can be contacted at: khokan552@yahoo.com 08 12 2022 21 06 2023 09 07 2023 M41 M42 © Emerald Publishing Limited 2023 Emerald Publishing Limited Licensed re-use rights only Key audit matters Content characteristics Audit...

... 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...

... Voluntary disclosure Firm valuation Interaction Mediation G30 G34 M41 The influence of CG and VD on firm valuation (FV) is largely explained by the agency theory as it considers information gap between owners and managers as one of the key sources of agency problem. It advocates...

... in an attempt to reduce taxes during the Gulf War. To a certain extent, this result is similar to the findings of Jones (1991) , which revealed that American firms managed their numbers during the oil crisis in the beginning of the 1990s in order to avoid becoming the object of tax sanctions. M41 M42...

..., investors, regulators, and policymakers in Malaysia. © Emerald Publishing Limited 2022 Emerald Publishing Limited Licensed re-use rights only Risk committee Stock price crash risk Financial sector Institutional ownership G12 G21 G32 G34 M41 Redhwan Aldhamari can...

... providing meaningful insight to the policy makers and the regulators. Originality/value This study is distinguished by its focus on determining the influence of earnings management on listing day returns in Indian IPOs by using three earnings management proxies. G3 G10 G14 G24 M41...

.... M41 O55 P27 P31 Q01 Q25 At the economic and political level: this macro level of institutionalisation explains a blending of economic and social political systems that establish and publicise socio-political norms and values to society members (citizens). As shown in the case below...