... 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...

... markets Balance sheet model M40 M41 M48 M49 Financial instruments constitute a significant percentage of the total net assets for any firm, but more than 90% for financial institutions (Bischof, 2009 ; PWC, 2017). Maintaining the qualitative characteristics rolled the wheel to replace...

... 2026 © Emerald Publishing Limited 2026 Emerald Publishing Limited Licensed re-use rights only Diffusion Manufacturing companies Modern practices Performance Traditional practices L25 M41 O14 Funding statement: This article received no financial support...

... 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...

... rights only Internal accounting control Microenterprise profitability COSO framework Quantile regression Financial sustainability M41 L25 O16 D22 O54 The global landscape of small and medium enterprises reveals a persistent paradox: while these businesses constitute...

... 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...

...), subject to full attribution to the original publication and authors. The full terms of this licence may be seen at Link to the terms of the CC BY 4.0 licence . Executive narcissism Auditor-client geographic proximity Audit fees Upper echelon theory Emerging economy M41 M42 G34...

... 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...

... board gender diversity and IFRS adoption in the microfinance sector. Hubert Tchakoute Tchuigoua can be contacted at: hubert.tchakoute@kedgebs.com , tchakous@gmail.com Board gender diversity IFRS Microfinance G21 G23 M41 Microfinance is the provision small-scale financial...

... determinants of JSE-listed companies during the COVID-19 pandemic? 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...

... Emerald Publishing Limited Licensed re-use rights only IFRS SMEs Diffusion Innovations Adoption Emerging markets M40 M41 L25 O33 O55 G38 The financial reporting framework for Small and Medium-sized Entities (SMEs) has been significantly reshaped with the introduction...

... 2000s. Corporate disclosure Board monitoring Internal governance Institutional environment Russia G34 M41 More specifically, the principal source of data for our analysis is the detailed information on corporate disclosure among publicly traded Russian firms collected by the S...

... 13 04 2022 01 11 2022 25 12 2022 03 01 2023 © 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...

... Audit quality M41 M42 On the usefulness of the KAMs reporting, research is emerging on developed economies such as Australia, the United Kingdom and the United States with mixed evidence on the information value and usefulness of KAMs reporting (Gutierrez et al., 2018 ; Lennox...

... 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...

... of overall market valuation of firms. Against this backdrop, the present study raises the following research questions: RQ1. What is the impact of CG on valuation of Indian firms? Corporate governance Voluntary disclosure Firm valuation Interaction Mediation G30 G34 M41...

... Publishing Limited Licensed re-use rights only Aziz Xavier Beiruth can be contacted at: aziz@fucape.br 08 10 2021 25 05 2022 12 01 2023 M41 M42 M48 M49 The main purpose of this research is to evaluate the earnings management practices during the COVID-19 pandemic...

... et al., 2016 ; Dionne et al., 2013). Risk committee Stock price crash risk Financial sector Institutional ownership G12 G21 G32 G34 M41 Independent directors are viewed as an important corporate governance mechanism for monitoring management actions...

... depicts higher listing day returns and lower post-issue returns in India because of underpricing. G3 G10 G14 G24 M41 Research on underpricing throughout the world discussed the lack of appropriate information as a prominent (Richardson, 2000) cause for greater listing days returns, because...

...@gmail.com 26 09 2020 24 12 2020 22 02 2021 M41 O55 P27 P31 Q01 Q25 This study utilises the Dillard et al.’s (2004) multi-level institutional framework to trace the “cascading institutionalisation process” that connects micro-organisational performance...