Purpose: The purpose of this study is to examine the effect of financial reporting quality (FRQ) on share price movement (SPM) of listed companies in an emerging and developing economy – Bangladesh. Design/methodology/approach: The study analyzed 296 annual reports for the year 2015 and 2016...

Purpose: The purpose of this paper is to explore the impact of recent developments in corporate reporting, specifically from the carbon disclosure project (CDP) environment, in the evolution of European post-crisis financial markets. Design/methodology/approach: Theoretical and instrumental...

Purpose: Corporate social responsibility (CSR) is considered one of the crucial branding and promotional tools for banks to legitimise their role in society to become socially and environmentally responsible corporate citizen. The purpose of this study is to investigate the effect of CSR on...

Purpose: This study aims to examine the disclosure determinants of environmental performance indicators (EPIs) for a sample of US firms to understand if these disclosures are reliable or whether they are biased towards the reporting of positive information. Design/methodology/approach: The...

Purpose: The purpose of this paper is to provide the first empirical assessment of the persistence and predictability of earnings within the Georgian private sector entities. Design/methodology/approach: The sample comprises of all the Georgian private sector entities who, according to the new...

Purpose: The purpose of this paper is to investigate the impact of diversification, corporate governance and capital regulations on bank risk-taking in Asian emerging economies. Design/methodology/approach: The authors applied the generalized method of moments to analyze a sample of 116 listed...

Purpose: Given the interest in better understanding the economic effects of political connections, this paper aims to review empirical studies in the accounting and finance domain investigating the effects of firms’ political connections on management’s decision in non-US settings....

Purpose: This study aims to examine the unique nature of family firms by investigating the moderating effect of chief executive officer (CEO) identity on CEO career horizon and the auditor’s client risk assessment. Consistent with literature on family businesses, the level of CEO attachment...

Purpose: The aim of this study is to investigate the effect of web - based disclosure on the cost of debt for the MENA region setting. Design/methodology/approach: The sample of this paper consists of 237 MENA listed non-financial companies for the year 2017. Multiple regression models were...

Purpose: The purpose of this study is to determine whether the incremental difference between the actual level of cash from the optimal amount (excess and insufficient cash) to the abnormal amount of cash (abnormal positive and negative changes in cash) leads to an increase in audit fees....