Purpose The purpose of this paper is to analyse the impact of company performance, governance structure and ownership structure in determining the managerial remuneration for 134 listed companies in India over the years 2003-2012. Design/methodology/approach Remuneration paid to the board of...

Purpose The purpose of this paper is to provide exploratory evidence about the use of the internet for disclosure purposes by non-financial companies listed on the Egyptian Exchange – and influences thereon – at two points in time: 2010 and 2011. Selection of these periods permits direct...

Purpose The purpose of this paper is to examine the factors explaining voluntary occupational health and safety disclosures (OHSDs). Design/methodology/approach Annual report disclosures of 223 Indonesia Stock Exchange listed companies for the year ending 2007 are analyzed. The OHSD components...

Purpose The purpose of this paper is to investigate the relationship between related party transactions disclosure ( RPTD ) and firm valuation in the United Arab Emirates (UAE), an emerging market. Design/methodology/approach Data on study variables were obtained manually from the published...

Purpose The purpose of this paper is to investigate the current level of voluntary corporate disclosure in the Egyptian Stock Exchange. In addition, it explores the factors influencing the extensiveness of voluntary disclosure and examines the potential consequences of such disclosure in regards...

Purpose The purpose of this paper is to examine factors that affect the adoption of an electronic tax filing system in an emerging economy. Using the theory of planned behavior, the technology acceptance model (TAM), the information systems success model (ISSM), and Hofstede’s cultural values...

Purpose The purpose of this paper is to provide further empirical evidence on the asymmetric cost behavior, cost stickiness, in an emerging country, Egypt, which lacks academic research on this subject. Design/methodology/approach This study uses multiple regression analysis to analyze the...

Purpose The purpose of this paper is to examine the relationship between IC disclosure and the corporate market value (CMV) of listed firms on the main board of Nigeria Stock Exchange and to test the moderating effect of religious and ethnic composition of board members on the relationship....

Purpose Because there is mixed evidence regarding Big N fee premiums across countries, the purpose of this paper is to re-examine the phenomenon of audit price differentiations in the market for auditing services in Thailand. Although Hay et al. (2006) and Hay (2013) reviewed over 80 audit fee...

Purpose The purpose of this paper is to explore the auditors’ and accounting educators’ perceptions of accounting education gaps and their impact on audit quality in Egypt. Design/methodology/approach Data were collected using a survey of auditors and accounting educators in Egypt. Findings...