Purpose This paper provides a comprehensive review of the influential and intellectual aspects of the literature on the Gulf Cooperation Council (GCC) region's banking activities. Design/methodology/approach This study undertakes a bibliometric meta-analysis review of the GCC region banking...

Purpose The study examines the mediating role of accounting information quality (AQ), a proxy for firms' information risk, in firms' business strategy and the cost of equity (COE) nexus to highlight how AQ provides a mechanism through which a company's business strategy affects its COE....

Purpose There is growing scholarly interest in the use of penalty in employment contracts which reduce employees' pay if the employee's performance does not meet a pre-specified performance threshold. Prior accounting research has focused exclusively on the effect of penalty on employee...

Purpose The paper investigates whether political geography, as measured by the degree of alignment of state politicians with the party of the USA President, has an impact on corporate fraud convictions. Design/methodology/approach Prior research shows that the degree of alignment between state...

Purpose The authors examine the determinants of ESG disclosure and differentiate between voluntary and mandatory disclosure regimes in Hong Kong. Design/methodology/approach The authors analyse both Bloomberg ESG scores and a disclosure index score, manually constructed according to the 2019...

Purpose This study examines the relationship between economic policy uncertainty (EPU) and managers' ex ante strategic choice on firms’ fixed and variable costs structure, i.e. cost rigidity and the moderating effect of government contracts and political connections....

Purpose In this study, the authors examine the relationships between market-based regulations and corporate carbon disclosure and carbon performance. The authors also investigate whether these relationships vary across emission-intensive and non-emission intensive industries....

Purpose The aim is to analyze the European eco-management because the global warming has become a topical issue impacting the whole world. Individual countries are trying to minimize all the catalysts of global warming, such as carbon emissions. This paper addresses this issue and analyzes the...

Purpose This paper aims to synthesize the corporate social responsibility decoupling (CSRD) literature, CSRD's causes and consequences and discuss other organizational attributes examined by CSRD scholars during 2010 and 2020. The authors provide suggestions for a future research agenda in this...

Purpose To the best of the author’s knowledge, the author conducts the first detailed review on the impact of ownership variables on corporate tax avoidance, based on 69 archival studies over the two last decades. Design/methodology/approach Referring to an agency-theoretical framework, the...