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1-20 of 47
Keywords: Corporate Governance
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Journal Articles
Journal:
Review of Accounting and Finance
Review of Accounting and Finance 1–33.
Published: 21 July 2026
...-country variations in EM and using the GLOBE framework, a more comprehensive typology of culture than traditional Hofstede-based approaches. The authors emphasize that balanced gender diversity can strengthen ethical conduct and corporate governance when considered in conjunction with cultural...
Journal Articles
Journal:
Review of Accounting and Finance
Review of Accounting and Finance 1–22.
Published: 13 April 2026
... duality ( CEOD ) on the nexus among AC characteristics and corporate SP . Likewise, this study considers several control variables within the tested models, such as corporate governance mechanisms and firm size. Design/methodology/approach This study uses a sample of the listed firms in the Gulf...
Journal Articles
Journal:
Review of Accounting and Finance
Review of Accounting and Finance (2026) 25 (3): 401–433.
Published: 07 April 2026
... of the CC BY 4.0 licence. Corporate governance Capital structure Corporate finance Environmental social and governance In recent years, regulators and policymakers have paid increasing attention to the consequences of climate change in the economic system (Financial Stability Board [FSB...
Journal Articles
Journal:
Review of Accounting and Finance
Review of Accounting and Finance (2026) 25 (1): 1–21.
Published: 19 December 2025
... of mediation and moderation. Figure 1 presents conceptual model showing the mediation and moderation dynamics between institutional ownership and equity market misvaluation. Corporate governance Common institutional ownership Equity market misvaluation Product market competition Stock price...
Journal Articles
Journal:
Review of Accounting and Finance
Review of Accounting and Finance (2025)
Published: 27 May 2025
... Board of directors Gender diversity Family ownership Corporate governance Gulf Cooperation Council Environmental accounting Stakeholders demands concerning corporate commitments to the environment have risen for a number of reasons, including corporate scandals, diminishing natural...
Journal Articles
Journal:
Review of Accounting and Finance
Review of Accounting and Finance (2025) 24 (3): 329–352.
Published: 04 February 2025
... the impact of gender, age and nationality diversity on FP in Kuwait are multifaceted, highlighting unique cultural, economic and regulatory aspects. By exploring the relationship between board diversity and the performance of Kuwaiti firms, this research helps to broaden the debate on corporate governance...
Journal Articles
Journal:
Review of Accounting and Finance
Review of Accounting and Finance (2024) 23 (3): 330–352.
Published: 06 February 2024
...Sourour Ben Saad; Mhamed Laouiti; Aymen Ajina Purpose This study aims to provide further insights into the connection between corporate social responsibility (CSR) and companies’ credit ratings, while also exploring the role of corporate governance as a moderating factor. The hypotheses...
Journal Articles
Journal:
Review of Accounting and Finance
Review of Accounting and Finance (2024) 23 (2): 280–309.
Published: 08 January 2024
...Marcellin Makpotche; Kais Bouslah; Bouchra M’Zali Purpose This study aims to exploit Tobin’s Q model of investment to examine the relationship between corporate governance and green innovation. Design/methodology/approach The study is based on a sample of 3,896 firms from 2002 to 2021...
Journal Articles
Journal:
Review of Accounting and Finance
Review of Accounting and Finance (2023) 22 (5): 584–601.
Published: 20 July 2023
... of any commercial bank. Hence, it is extremely essential to examine the factors affecting the business results of commercial banks. Modern corporate governance encourages the participation of women in key positions in the enterprise. Many countries have enacted gender quota laws for corporate boards...
Journal Articles
Journal:
Review of Accounting and Finance
Review of Accounting and Finance (2023) 22 (4): 508–531.
Published: 10 July 2023
... is sensitive to CSRDQ measurement. Practical implications This study informs stakeholders on the drivers of CSRDQ. Mauritius authorities could revise the corporate governance code to enhance CSRDQ, and the Stock Exchange of Mauritius could also provide regulations/guidance to listed companies to improve...
Journal Articles
Journal:
Review of Accounting and Finance
Review of Accounting and Finance (2023) 22 (2): 227–248.
Published: 28 March 2023
... 2022 18 12 2022 14 01 2023 © Emerald Publishing Limited 2023 Emerald Publishing Limited Licensed re-use rights only High-speed railway Urban construction investment bond Yield spread Financing cost Implicit debt of local government Corporate governance Asset pricing...
Journal Articles
Journal:
Review of Accounting and Finance
Review of Accounting and Finance (2023) 22 (2): 249–265.
Published: 27 March 2023
.... Findings The study shows that energy efficiency is associated with firm value, and the role of analyst coverage as an external corporate governance mechanism is positive and significant on the value relevance of energy efficiency. Furthermore, this study documents that the relationship is shaped...
Journal Articles
Journal:
Review of Accounting and Finance
Review of Accounting and Finance (2023) 22 (2): 206–226.
Published: 27 February 2023
... Hussainey can be contacted at: khaled.hussainey@port.ac.uk 07 11 2022 01 01 2023 07 01 2023 © Emerald Publishing Limited 2023 Emerald Publishing Limited Licensed re-use rights only Political connections Finance VOS Bibliometric analysis Corporate governance Financial...
Journal Articles
Journal:
Review of Accounting and Finance
Review of Accounting and Finance (2023) 22 (2): 157–176.
Published: 27 January 2023
... rate of RPT proposals. Moreover, this positive relationship is strengthened when the corporate governance is poor, the negative media coverage is high, and the on-site attendance of minority shareholders is high. Conversely, good corporate governance and high positive media coverage can weaken...
Journal Articles
Journal:
Review of Accounting and Finance
Review of Accounting and Finance (2023) 22 (1): 1–36.
Published: 23 December 2022
... 2022 11 11 2022 © Emerald Publishing Limited 2022 Emerald Publishing Limited Licensed re-use rights only Earnings uncertainty Islamic banking Islamic financial contracts Financial intermediation Cost efficiency Loan performance Corporate governance Earnings quality...
Journal Articles
Journal:
Review of Accounting and Finance
Review of Accounting and Finance (2022) 21 (1): 32–58.
Published: 23 February 2022
...Alfonso Mendoza-Velázquez; Luis Carlos Ortuño-Barba; Luis David Conde-Cortés Purpose This paper aims to examine the dynamic nexus between corporate governance (CG) and firm performance in hybrid model countries. It also investigates the effect of horizontal agency conflicts on CG adherence...
Journal Articles
Journal:
Review of Accounting and Finance
Review of Accounting and Finance (2020) 19 (2): 271–287.
Published: 09 April 2020
... 2020 © Emerald Publishing Limited 2020 Emerald Publishing Limited Licensed re-use rights only Innovation Corporate governance Pay gap R&D efficiency Pay equity theory extends social comparison theory and applies it toward pay issues (Adams, 1963 , 1965 ; Shaw, 2014...
Journal Articles
Journal:
Review of Accounting and Finance
Review of Accounting and Finance (2020) 19 (1): 30–47.
Published: 13 November 2019
... banks from 2007 to 2015, this paper examines the interplay among the fair-value measurement, corporate governance disclosure and voluntary social responsibility disclosure. In addition, the paper examines the extent of such disclosure of mandatory items (fair-value measurement) versus voluntary items...
Journal Articles
Journal:
Review of Accounting and Finance
Review of Accounting and Finance (2019) 18 (3): 456–482.
Published: 29 July 2019
... 2019 © Emerald Publishing Limited 2019 Emerald Publishing Limited Licensed re-use rights only CEO succession Corporate governance Board of directors CEO turnover Can the composition of the board of directors help mitigate the friction costs associated with CEO turnovers...
Journal Articles
Journal:
Review of Accounting and Finance
Review of Accounting and Finance (2020) 19 (1): 5–29.
Published: 18 June 2019
... hand-collected changes in hedging voluntary disclosures and hand-collected derivative position data to investigate the interaction of corporate governance and voluntary disclosure. The sample allows for analysis between three sub-samples: companies that do not make changes in hedging and do not hedge...
