... © 2026 Emerald Publishing Limited 2026 Emerald Publishing Limited Licensed re-use rights only Earnings announcement timing Audit opinion modification Earnings quality Corporate governance Dynamic capabilities theory Signaling theory Emerging markets Egypt G34 M41 M42 O16...

... on CG and EM by providing rare long-horizon evidence from Kuwait, an underexplored emerging market. Using a 24-year data set, it evaluates the effectiveness of a comprehensive governance mandate in a context where EM is often argued to be more prevalent. Corresponding author Mohammad Nasser...

...Aliaa Elfedawy; Fadi Al-Asfour Purpose This study aims to investigate the effect of digital transformation on accounting conservatism, emphasizing the moderating role of industry type in an emerging market context. Focusing on Egypt, it examines whether differences in sectoral digital maturity...

... are increasingly central in portfolio optimization and risk assessment. Social implications By demonstrating the valuation impact of sustainability in an emerging market context, the study encourages a reallocation of financial capital toward responsible firms. It promotes enhanced transparency, reinforces...

... consider mandating minimum female board representation and encourage clear, concise reporting standards to enhance corporate transparency and audit efficiency, especially in emerging markets. Originality/value To the best of the authors’ knowledge, this study is the first to establish a causal pathway...

... limitations/implications The study was limited to Ghana, with self-reported cross-sectional survey data from public interest entities. However, it establishes a foundation for future IFRS S1/S2 implementation research across emerging markets and other African countries. Practical implications The study...

... to invest in firms exhibiting higher FRQ . However, the influence of FRQ on foreign investment diminishes as financial liberalization increases. Practical implications Over time, most emerging markets have reformed their economies, which include the removal of investment barriers to attract more...

... 2023 08 02 2024 10 05 2024 14 07 2024 14 07 2024 © 2024 Emerald Publishing Limited 2024 Emerald Publishing Limited Licensed re-use rights only Egypt Emerging markets Financial reporting Stock liquidity Information asymmetry Structural equation modeling (SEM...

... distinguishing between developed and emerging markets. Design/methodology/approach The research analysis employs ordinary OLS pooled regression analysis. Findings This paper presents worldwide evidence that stock price synchronicity was significantly higher during February and March 2020. This paper...

... this relationship within the Egyptian capital market, characterized as an emerging market with Arabic as the primary reporting language, presents a valuable opportunity to address this research gap comprehensively. By focusing on the Egyptian context, where linguistic and cultural nuances may significantly impact...

... companies, regulatory bodies and investors in emerging markets. Specifically, these results suggest that when choosing board members, enterprises should pay particular attention to BOGD, and female involvement in all listed firms should be monitored by regulators. Social implications This paper provides...

... impact of firm corruption. Corporate governance Audit committees Boards of directors Emerging markets Market and accounting performance Kuwait The two separate but related organisational structures key to corporate governance in firms are boards of directors and audit committees. Boards...

... in emerging East Asian economies. Linh-TX Nguyen can be contacted at: linhntx@due.edu.vn 27 09 2021 15 11 2021 29 12 2021 10 02 2022 04 03 2022 © Emerald Publishing Limited 2022 Emerald Publishing Limited Licensed re-use rights only East Asia Emerging markets...

...Fouad Jamaani; Manal Alidarous Purpose This study aims to examine the short- and long-lived effects of the International Financial Reporting Standards (IFRS) mandate on the quality of reporting information of initial public offering (IPO) firms in emerging market economies. Design/methodology...

... across the ETR and CFETR models, hypotheses are thus not developed for these variables. It is, however, worthwhile discussing them in the literature review section. 12 01 2020 27 03 2020 07 06 2020 31 08 2020 05 10 2020 Board composition Emerging markets Ownership...

...Ahmed A. Diab; Ahmed Aboud; Arafat Hamdy Purpose The purpose of this study is to address the impact of the related party transactions (RPTs) on firm value. The authors bring evidence from a usually ignored empirical setting: an African emerging market. Design/methodology/approach In particular...

... serious questions about the effectiveness of government in monitoring its investments. Originality/value This paper extends the literature by investigating the determinants of the choice of auditors in an emerging market where there is a joint audit requirement. It highlights the important role played...