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Journal Articles

Impact of transparency and disclosure (T&D) and financial distress (FD) on the valuation of banks in India

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Aashi Rawal, Shailesh Rastogi, Jagjeevan Kanoujiya, Venkata Mrudula Bhimavarapu
Journal: Journal of Economic and Administrative Sciences
Journal of Economic and Administrative Sciences (2025) 41 (1): 263–281.
https://doi.org/10.1108/JEAS-03-2022-0053
Published: 29 June 2022
...Aashi Rawal; Shailesh Rastogi; Jagjeevan Kanoujiya; Venkata Mrudula Bhimavarapu Purpose The authors have attempted to reveal the impact that transparency and disclosure (T&D) and financial distress (FD) have on the valuation of banks working in India. T&D involves disclosing the firm's...
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Journal Articles

Dual/joint auditors and the level of compliance with international financial reporting standards (IFRS‐required disclosure): The case of financial institutions in Kuwait

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Faisal S. Alanezi, Mishari M. Alfaraih, Eyad A. Alrashaid, Saad S. Albolushi
Journal: Journal of Economic and Administrative Sciences
Journal of Economic and Administrative Sciences (2012) 28 (2): 109–129.
https://doi.org/10.1108/10264111211248402
Published: 01 February 2012
... model was used to test the relationship among dual‐audit/joint‐audit process and the level of compliance with IFRS‐disclosure. The sample was based on 33 firm observations in 2006. Findings The main results reveal that financial institutions audited by dual‐auditors were more compliant with IFRS...
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