...). This study examines the association between CSR reporting and firm value, financial performance, cost of capital and dividend policy. Design/methodology/approach A CSR disclosure index was manually constructed based on the Global Reporting Initiative ( GRI ) Standards and applied to a balanced panel...

.... While prior studies generally report positive associations between environmental engagement and firm value, most rely on disclosure-based measures that do not distinguish between genuine environmental improvements and symbolic sustainability communication. This study reassesses the environmental...

..., with other disclosure information hand-collected from available sources. This study used panel estimated generalised least squares to examine the association between voluntary IR and firm value. Findings The findings reveal no significant association between IR and firm value, casting doubt on its...

...Saleh Aly Saleh Aly; Ahmed Diab; Samir Ibrahim Abdelazim Purpose This study aims to investigate the impact of audit fees on audit quality, the impact of audit quality on firm value and whether these effects are conditional on audit tenure by bringing evidence from an emerging market. Design...

...Khouloud Ben Ltaief; Hanen Moalla Purpose The purpose of this study is twofold. On the one hand, it studies the impact of IFRS 9 adoption on the firm value; and on the other hand, it investigates the impact of the classification of financial assets on the firm value. Design/methodology/approach...

...Abdulaziz Sulaiman Alsultan Purpose This study aims to examine the association between related party transactions and firm value. The study also investigates the impact of several determinants of this relationship as moderating variables. Design/methodology/approach The paper uses multiple...

... is moderated by the provision of assurance on CSRR. It also aims to identify whether amending CSRR regulations and providing assurance on such reporting indirectly influences firm value through the possible improvement in the extent of CSRR. Design/methodology/approach This study performed a content...

...Hariem Abdullah; Aliya Zhakanova Isiksal; Razha Rasul Purpose This paper aims to examine the effect of dividend policy on firm value for financial sector in an emerging country. Furthermore, it examines the moderating effect of IFRS adoption and the abolishment of mandatory dividend payment policy...

... countries. Most previous studies on IT governance were conducted in developed countries, which results may not be generalized to emerging countries. Business uncertainty Emerging country Firm value IT governance Information technology In recent years, the role of information technology...

...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...

... audit delay is hypothesized to be negatively associated with earnings quality (H1), the following relationships are expected: © Emerald Group Publishing Limited 2014 Firm value Earnings quality Audit delay Earnings disclosure The purpose of this paper is to examine...

... governance mechanisms with firm value among Malaysian companies. The sample size of this study is 896 companies that were listed on Bursa Malaysia from 2000 to 2003. The findings reveal that corporate governance mechanisms do have an influence on firm value in Malaysia. However, not all elements...