...Karim Mhedhbi; Daniel Zeghal Purpose The purpose of this paper is to examine empirically the association between the adoption of international accounting standards (IAS/IFRS) and the performance of emerging capital markets. Design/methodology/approach Data related to 31 developing countries...

... Corporate governance Developing countries Financial performance Panel data Agency theory Board of directors Separation of ownership and management as well as ownership dispersion in modern organizations have led to different arguments regarding the relationship between the principal...