...Zubair Ahmad; Zeeshan Mahmood Purpose This study examines how corporate governance (CG) reforms emerge, institutionalise and are enacted across institutional levels. Focussing on three reform cycles in Pakistan (2002, 2012 and 2017), it explains how governance codes are negotiated, hybridised...

... paper adds to this stream of literature by considering the tax payment behaviour of two different groups of politically connected firms in Pakistan, viz. civil connected firms and military connected firms. Design/methodology/approach The paper sheds light on the tax payment behaviour of politically...

...Ammar Ali Gull; Ammar Abid; Khaled Hussainey; Tanveer Ahsan; Abdul Haque Purpose The purpose of this paper is to examine the impact of corporate governance (hereafter, CG) reforms on the risk disclosure quality in an emerging economy, namely Pakistan. The authors also investigate the impact of CG...

... these individuals' role in attesting to the veracity of financial disclosures, have not been investigated. The aim of this study is to address this gap by seeking the experiences of auditors in the developing nation of Pakistan, an environment in which the significant impact of financial improprieties is well...

... model to estimate DAs and used least squares estimations to investigate the research questions using six-year (2007-2012) sample of non-financial firms listed over Karachi Stock Exchange, Pakistan. Findings The authors found that firms experiencing more volatility in economic activities and smaller...

...Naimat Khan; Bruce Burton; David Power Purpose The purpose of this paper is to investigate the views of company executives and investors regarding the signalling impact of dividends in Pakistan. Quantitative research in the area has been scant, but recent large sample evidence suggests a number...