...Yuveshna Gowry; Ushad Subadar Agathee; Teerooven Soobaroyen Purpose This study aims to assess the evolution of the value relevance of book value, earnings and its components in Mauritius, an African developing country, focusing on value relevance changes after International Financial Reporting...

...Taha Almarayeh Purpose This study aims to analyze the relationship between board gender diversity, board compensation and firm financial performance in the developing country, Jordan, whose cultural, economic and institutional context is very different from most previously analyzed countries...

... 2018 © Emerald Publishing Limited 2018 Emerald Publishing Limited Licensed re-use rights only Cost of debt Cost of equity Developing country Audit quality Prior literature has examined the relationship of audit quality on the cost of debts (Cano- Rodríguez and Alegría, 2012...