... Payout composition Policy uncertainty G30 G38 M41 M48 Vietnam National Foundation for Science and Technology Development (NAFOSTED) 502.02–2023.70 This research is funded by the Vietnam National Foundation for Science and Technology Development (NAFOSTED) under project number...

... Limited 2026 Emerald Publishing Limited Licensed re-use rights only CFO co-option CEO power Accounting reporting complexity Financial disclosures Corporate governance XBRL Structural power theory Cyclical power theory C33 G30 M41 M54 The annual report serves as a critical...

...-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...

... G30 M14 Q56 JEL Classification Codes G30 M14 Q56 G30 M14 Q56 The Paris Agreement, adopted in December 2015, aims to keep “the increase in the global average temperature to well below 2°C above pre-industrial levels” and to pursue efforts “to limit the temperature increase...

... liabilities than their smaller counterparts. F39 G1 G20 G21 G30 G33 Islamic banking industry has experienced tremendous growth over the years, expanding not only in nations with majority Muslim populations but also in countries where Muslims are a minority. According to the ICD – LSEG...

... 2024 © Emerald Publishing Limited 2024 Emerald Publishing Limited Licensed re-use rights only Agency theory ESG disclosure Cost of finance Corporate governance G11 G30 G32 Q01 Q51 Q56 UN Secretary-General and UN Global Compact coined the term “Who Cares Wins (WCW...

... Board diversity Gender Kuwait G30 J16 L25 M41 Khan (2011) defines CG in a broad sense as a process through which organisations assign business resources in a way that makes the most of value for all the associated business stakeholders, such as investors, shareholders, customers...

... Exploratory qualitative approach G30 G32 M14 L25 Corporate social responsibility (CSR) is a concept that involves companies incorporating social, environmental and economic issues into their daily activities and interactions with stakeholders. CSR offers a win-win situation for both...

... Licensed re-use rights only Management’s tone change Tax avoidance Negative words Disclosure G30 H25 H26 M41 This paper aims to explore the relationship between the tone of management’s discussion and analysis (MD&A) in 10-K reports and tax avoidance activities. It seeks...

... concerns about competition (Hermalin, 1992). © 2023 Emerald Publishing Limited 2023 Emerald Publishing Limited Licensed re-use rights only Competition Investor protection Analyst forecast accuracy Analyst forecast dispersion G10 G20 G30 N20 Financial analysts play...

... C33 D81 G30 G40 O16 Various theoretical frameworks propose that CEO overconfidence can influence debt maturity decisions through multiple mechanisms. One such framework is the behavioral agency model, which suggests that overconfident CEOs tend to overestimate investment returns...

... 01 2023 12 03 2023 21 03 2023 © 2023 Emerald Publishing Limited 2023 Emerald Publishing Limited Licensed re-use rights only Gender diversity Risk-taking Islamic banks Female directors Critical mass Corporate Governance COVID-19 G21 G30 J16 Financial...

... avoidance Textual analysis Effective tax rate Financial statements disclosure Quantitative disclosure Tax aggressiveness G30 G32 Dyreng et al. (2016) found that income tax disclosures are followed by citizen groups. They used the disclosure requirement introduced in the UK...

... G30 M40 M41 M42 Corporate governance associated failure, due mainly accounting scandals have raised concerns as to the honesty of accounting information provided to investors and culminated in the latter’s shaken confidence. Such failures have made it essential for both the financial...