... no conflict of interest. 31 12 2024 13 05 2025 18 06 2025 18 06 2025 © 2025 Emerald Publishing Limited 2025 Emerald Publishing Limited Licensed re-use rights only IFRS 9 Expected credit loss Regulatory environment Efficient market hypothesis Emerging economy...

...Md Tariqul Islam; Shrabani Saha; Mahfuzur Rahman Purpose This paper aims to examine the impact of increased board independence on firms’ operating performance in light of corporate governance (CG) reform in Bangladesh, an emerging economy. Design/methodology/approach The study used a panel...

... Emerald Publishing Limited Licensed re-use rights only Artificial intelligence Auditing Adoption Readiness Technology acceptance model Emerging economy M15 M42 M410 O33 In recent years, there has been a growing interest in the development and adoption of emergent technologies...

... Emerald Publishing Limited Licensed re-use rights only Financial statement comparability Accounting comparability Cost of equity Cost of capital Emerging economy G32 M40 Finally, by analyzing the role of FSC in addressing market-specific challenges, our study highlights...

...K.G.P. Senani; Roshan Ajward; J.S. Kumari Purpose This study aims to examine the determinants and consequences of integrated reporting (IR) disclosures of listed non-financial firms in an emerging economy. Design/methodology/approach This study uses data from 39 listed non-financial firms...

...’ knowledge, this study is the first to show the positive impacts of coercive, normative and mimetic isomorphic pressures on TCIR in an emerging economy characterized by weak institutional environment and mixed prospects for TCIR. Bangladesh Emerging economy Internet reporting Institutional pressures...

..., bringing evidence from an emerging market can have implications for accounting researchers interested in addressing other emerging markets with similar contextual and institutional environments. Especially in emerging economies, institutional owners should be supported to work as a powerful control...

... persistence Earnings quality Emerging economy Accounting quality Georgia Earnings predictability The results show that reported financial information is of less use for valuation purposes. The results witness that earnings are lowly (below 25%) persistent and predictable. Additional analysis shows...

... control systems (Rashid, 2009). Md. Mamunur Rashid can be contacted at: mamunrsub@gmail.com 30 01 2019 25 05 2019 07 09 2019 01 12 2019 © Emerald Publishing Limited 2020 Emerald Publishing Limited Licensed re-use rights only Bangladesh Emerging economy...