... environment Efficient market hypothesis Emerging economy Jordan There is no funding for this project. Since the 2008 financial crisis, related accounting standards have been subject to extensive criticism, as the framework was unable to predict and prevent the significant losses that led...

...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...

... 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 in various domain (Gu et al., 2024) and the auditing industry as one of these concerned fields...

... Licensed re-use rights only Financial statement comparability Accounting comparability Cost of equity Cost of capital Emerging economy G32 M40 Financial statement comparability (FSC) plays a crucial role in enhancing the quality of financial statements (Liu et al., 2023...

...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...

... Limited 2021 Emerald Publishing Limited Licensed re-use rights only Egypt Institutional ownership Value relevance Accounting information Emerging economy Ahmed Diab can be contacted at: adiab@psu.edu.sa Then, the Government of Egypt needed to issue the Capital Market Law 95...

...’ 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. Shah Md Taha Islam can be contacted at: taha@juniv.edu 30 10 2020...

... 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...