...Rewan Kumar Dahal; Dipendra Karki; Mahananda Chalise; Binod Ghimire; Surendra Prasad Joshi Purpose The study analyzes how Nepalese manufacturers improve operational performance with management accounting practices (MAPs). It examines how Traditional MAPs (TMAPs) and modern MAPs (MMAPs) affect...

...Yen Hai Vu; Minh Hoang Thi Mai; Malik Muneer Abu Afifa Purpose Based on the contingency theory, this study aims to clarify the complex mechanisms that influence firm performance. Specifically, the paper tests whether perceived environmental uncertainty (PEU) and information technology quality (ITQ...

...Nomanyano Primrose Mnyaka-Rulwa; Joseph Olorunfemi Akande Purpose Agency theory motivated this study, posing that leverage mitigates the agency problem. The aim was to examine whether leverage influences the relationship between executive-employee pay gaps (EEPGs) and firm performance. The study...

...Mohammed Adel Elzahaby Purpose The purpose of this study is to propose an analytical model that investigates both a direct path between corporate governance quality and earnings quality and an indirect path, in which firms' performance is a mediating variable that is influenced by corporate...

...Sheeja Sivaprasad; Roshni Dadhaniya Purpose India is one of the largest IPO markets in the world. However, IPO research in the developing world is limited. The purpose of this paper is to test the performance of Indian IPOs based on sponsored vs non-sponsored issues. The authors classify the IPO...

...Twaha Kigongo Kaawaase; Juma Bananuka; Thomson Peter Kwizina; Jennifer Nabaweesi Purpose The purpose of this paper is to examine the interactive effects of professionalism in the relationship between intellectual capital (IC) and performance of small and medium audit practices (SMPs) within...

... to encourage EAR while regulatory bodies make EAR mandatory. Originality/value This study contributes to the discussion on EAR from the perspective of practitioners in the timber industry of Ghana, which has been neglected in previous studies. Performance Ghana Environmental accounting...

...Anis Maaloul; Raïda Chakroun; Sabrine Yahyaoui Purpose The purpose of this paper is to examine the effect of companies’ political connections (PCs) on their financial and stock performance, as well as on their market values. Design/methodology/approach A sample of non-financial companies...

...Amira Ben Hassoun; Chaker Aloui Purpose The purpose of this paper is to expand understanding of the determinants of performance in newly privatized firms by empirically examining the interaction effect of internal corporate governance and Big Four auditors in Middle Eastern and North African...

... Limited 2013 Corporate governance Disclosure Reporting Firm value Quality Performance Performance management Indonesia In 2002, the BAPEPAM issued the P3LKE that provides a list of items that need to be reported and disclosed by firms that are publicly traded in the JSX. The purpose...