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International Journal of Disclosure and Governance最新文献

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Does ownership type affect sustainability reporting disclosure? Evidence from an emerging market 所有权类型是否影响可持续性报告披露？来自新兴市场的证据
IF 2.7
International Journal of Disclosure and Governance Pub Date : 2023-05-12 DOI: 10.1057/s41310-023-00180-w
S. Das, Md Khalilur Rahman, Songita Roy
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引用次数: 1
Board composition, executive compensation, and financial performance: panel evidence from India 董事会组成、高管薪酬和财务业绩:来自印度的小组证据
IF 2.7
International Journal of Disclosure and Governance Pub Date : 2023-05-09 DOI: 10.1057/s41310-023-00179-3
Mohit Pathak, Arti Chandani
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引用次数: 1
Does earnings management constrain ESG performance? The role of corporate governance 盈余管理是否制约ESG绩效?公司治理的作用
IF 2.7
International Journal of Disclosure and Governance Pub Date : 2023-05-08 DOI: 10.1057/s41310-023-00181-9
Yusuf Adeneye, Setareh Fasihi, I. Kammoun, Khaldoon Albitar
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引用次数: 3
Substantive or symbolic compliance with regulation, audit fees and audit quality 实质性或象征性地遵守法规、审计费用和审计质量
IF 2.7
International Journal of Disclosure and Governance Pub Date : 2023-05-06 DOI: 10.1057/s41310-023-00178-4
F. MohammadRezaei, Omid Faraji, Z. Rezaee, Reza Gholami-Jamkarani, Mehdi Yari
{"title":"Substantive or symbolic compliance with regulation, audit fees and audit quality","authors":"F. MohammadRezaei, Omid Faraji, Z. Rezaee, Reza Gholami-Jamkarani, Mehdi Yari","doi":"10.1057/s41310-023-00178-4","DOIUrl":"https://doi.org/10.1057/s41310-023-00178-4","url":null,"abstract":"","PeriodicalId":45050,"journal":{"name":"International Journal of Disclosure and Governance","volume":null,"pages":null},"PeriodicalIF":2.7,"publicationDate":"2023-05-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41611233","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Islamic finance and governance indicators: empirical evidence from Islamic finance-permitting countries 伊斯兰金融和治理指标:来自伊斯兰金融许可国家的经验证据
IF 2.7
International Journal of Disclosure and Governance Pub Date : 2023-04-07 DOI: 10.1057/s41310-023-00177-5
Puteri Nur Balqis Megat Mazlan, Nafith Fayez Alhersh, T. A. Masron, Nurhafiza Abdul Kader Malim
{"title":"Islamic finance and governance indicators: empirical evidence from Islamic finance-permitting countries","authors":"Puteri Nur Balqis Megat Mazlan, Nafith Fayez Alhersh, T. A. Masron, Nurhafiza Abdul Kader Malim","doi":"10.1057/s41310-023-00177-5","DOIUrl":"https://doi.org/10.1057/s41310-023-00177-5","url":null,"abstract":"","PeriodicalId":45050,"journal":{"name":"International Journal of Disclosure and Governance","volume":null,"pages":null},"PeriodicalIF":2.7,"publicationDate":"2023-04-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45494664","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Does ‘inter-bank’ horizontal pay disparity influence performance? Evidence from emerging economy “银行间”横向薪酬差距会影响业绩吗？新兴经济体的证据
IF 2.7
International Journal of Disclosure and Governance Pub Date : 2023-03-15 DOI: 10.1057/s41310-023-00176-6
M. Bhatia, Rachita Gulati
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引用次数: 0
Corporate narrative disclosure practices in the Middle East and North Africa (MENA) region: a systematic literature review 中东和北非（MENA）地区的公司叙述披露实践：一项系统的文献综述
IF 2.7
International Journal of Disclosure and Governance Pub Date : 2023-03-09 DOI: 10.1057/s41310-023-00173-9
Mohammed Adel Elzahaby
{"title":"Corporate narrative disclosure practices in the Middle East and North Africa (MENA) region: a systematic literature review","authors":"Mohammed Adel Elzahaby","doi":"10.1057/s41310-023-00173-9","DOIUrl":"https://doi.org/10.1057/s41310-023-00173-9","url":null,"abstract":"","PeriodicalId":45050,"journal":{"name":"International Journal of Disclosure and Governance","volume":null,"pages":null},"PeriodicalIF":2.7,"publicationDate":"2023-03-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44144160","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Environmental disclosures by Indian companies: role of board characteristics and board effectiveness 印度公司的环境披露：董事会特征和董事会有效性的作用
IF 2.7
International Journal of Disclosure and Governance Pub Date : 2023-03-01 DOI: 10.1057/s41310-023-00174-8
Shinu Vig
{"title":"Environmental disclosures by Indian companies: role of board characteristics and board effectiveness","authors":"Shinu Vig","doi":"10.1057/s41310-023-00174-8","DOIUrl":"https://doi.org/10.1057/s41310-023-00174-8","url":null,"abstract":"","PeriodicalId":45050,"journal":{"name":"International Journal of Disclosure and Governance","volume":null,"pages":null},"PeriodicalIF":2.7,"publicationDate":"2023-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43125914","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Influence of ownership structure on the choice of Big Four independent auditors 股权结构对四大独立审计机构选择的影响
IF 2.7
International Journal of Disclosure and Governance Pub Date : 2023-02-28 DOI: 10.1057/s41310-023-00175-7
Vanessa de Carvalho Pereira, Antonio Gualberto Pereira, José Sérgio Casé de Oliveira
{"title":"Influence of ownership structure on the choice of Big Four independent auditors","authors":"Vanessa de Carvalho Pereira, Antonio Gualberto Pereira, José Sérgio Casé de Oliveira","doi":"10.1057/s41310-023-00175-7","DOIUrl":"https://doi.org/10.1057/s41310-023-00175-7","url":null,"abstract":"","PeriodicalId":45050,"journal":{"name":"International Journal of Disclosure and Governance","volume":null,"pages":null},"PeriodicalIF":2.7,"publicationDate":"2023-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46644408","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Corporate social responsibility and tax avoidance: the effect of shareholding structure—evidence from the UK 企业社会责任与避税:股权结构的影响——来自英国的证据
IF 2.7
International Journal of Disclosure and Governance Pub Date : 2023-02-09 DOI: 10.1057/s41310-023-00172-w
Ahmed A. Sarhan
{"title":"Corporate social responsibility and tax avoidance: the effect of shareholding structure—evidence from the UK","authors":"Ahmed A. Sarhan","doi":"10.1057/s41310-023-00172-w","DOIUrl":"https://doi.org/10.1057/s41310-023-00172-w","url":null,"abstract":"","PeriodicalId":45050,"journal":{"name":"International Journal of Disclosure and Governance","volume":null,"pages":null},"PeriodicalIF":2.7,"publicationDate":"2023-02-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47060720","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
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