...-logistic regression C01 C12 C33 E44 F36 G24 G30 M21 In recent years, there has been a significant shift in the measure of the creditworthiness of a company to a combination of financial and nonfinancial factors (Chodnicka-Jaworska, 2021). This shift has brought awareness to the firms...

... characteristics Islamic Supervisory Board Investment efficiency Governance Islamic banks B17 E22 G24 Islamic banks have emerged as significant players in the global financial landscape, presenting a unique approach to banking that is rooted in Islamic principles and values (Ajili and Bouri...

... performance Hot and cold market G10 G14 G24 G3 On the other hand, the investors for decision-making use the financial reports of the issuers, and issue-year financial reports are the first reports available to them after the issue, whether the issue hits the market in April or March...

... accruals Issue characteristics G10 G14 G24 G3 M41 The study evaluates earnings management on the basis of three proxies (DA, DCA and DLA) by using Cross Sectional Modified Jones Model. It is a widely used model (Armstrong, 2009 ; Das and Jena, 2016) having the highest detection power...

... 17 08 2021 24 10 2021 03 11 2021 © Emerald Publishing Limited 2021 Emerald Publishing Limited Licensed re-use rights only Initial public offering Private equity firm Reverse leveraged buyout Sarbanes oxley act G24 G34 M40 M41 M48 RLBOs have several...