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International Journal of Disclosure and Governance最新文献

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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
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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
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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":" ","pages":""},"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":"20 1","pages":"316-326"},"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":" ","pages":"1-15"},"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
Top management team turnover in Brazil: the role of corporate governance in family-controlled companies 巴西高层管理团队更替：公司治理在家族控股公司中的作用
IF 2.7
International Journal of Disclosure and Governance Pub Date : 2023-02-08 DOI: 10.1057/s41310-023-00170-y
Sergio Foldes Guimarães, André Luiz Carvalhal da Silva
{"title":"Top management team turnover in Brazil: the role of corporate governance in family-controlled companies","authors":"Sergio Foldes Guimarães, André Luiz Carvalhal da Silva","doi":"10.1057/s41310-023-00170-y","DOIUrl":"https://doi.org/10.1057/s41310-023-00170-y","url":null,"abstract":"","PeriodicalId":45050,"journal":{"name":"International Journal of Disclosure and Governance","volume":"1 1","pages":"1-13"},"PeriodicalIF":2.7,"publicationDate":"2023-02-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49100058","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
What drives bank income smoothing? Evidence from Africa 是什么推动了银行收入平滑?来自非洲的证据
IF 2.7
International Journal of Disclosure and Governance Pub Date : 2023-02-01 DOI: 10.1057/s41310-023-00171-x
Peterson K. Ozili, T. Arun
{"title":"What drives bank income smoothing? Evidence from Africa","authors":"Peterson K. Ozili, T. Arun","doi":"10.1057/s41310-023-00171-x","DOIUrl":"https://doi.org/10.1057/s41310-023-00171-x","url":null,"abstract":"","PeriodicalId":45050,"journal":{"name":"International Journal of Disclosure and Governance","volume":"1 1","pages":"1-22"},"PeriodicalIF":2.7,"publicationDate":"2023-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47200422","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
Bank provisioning practice during the pandemic: evidence from the COVID-19 outbreak 大流行期间的银行拨备做法:来自COVID-19爆发的证据
IF 2.7
International Journal of Disclosure and Governance Pub Date : 2023-01-24 DOI: 10.1057/s41310-022-00169-x
Tram-Anh Nguyen, Phu Ha Nguyen, H. Luu, Trang Nguyen Ha Cu, P. Nguyen
{"title":"Bank provisioning practice during the pandemic: evidence from the COVID-19 outbreak","authors":"Tram-Anh Nguyen, Phu Ha Nguyen, H. Luu, Trang Nguyen Ha Cu, P. Nguyen","doi":"10.1057/s41310-022-00169-x","DOIUrl":"https://doi.org/10.1057/s41310-022-00169-x","url":null,"abstract":"","PeriodicalId":45050,"journal":{"name":"International Journal of Disclosure and Governance","volume":"1 1","pages":"1 - 13"},"PeriodicalIF":2.7,"publicationDate":"2023-01-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49129094","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
Chief Executive Officer’s attributes and tax avoidance: evidence from Nigeria 首席执行官的特质与避税：来自尼日利亚的证据
IF 2.7
International Journal of Disclosure and Governance Pub Date : 2023-01-04 DOI: 10.1057/s41310-022-00168-y
O. Ilaboya, E. Aronmwan
{"title":"Chief Executive Officer’s attributes and tax avoidance: evidence from Nigeria","authors":"O. Ilaboya, E. Aronmwan","doi":"10.1057/s41310-022-00168-y","DOIUrl":"https://doi.org/10.1057/s41310-022-00168-y","url":null,"abstract":"","PeriodicalId":45050,"journal":{"name":"International Journal of Disclosure and Governance","volume":"20 1","pages":"99-108"},"PeriodicalIF":2.7,"publicationDate":"2023-01-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44792727","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: 2
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