Firms in emerging economies continue to suffer as a consequence of tax evasion, high cost of financing, political interference, weak governance systems, and bureaucratic institutions. In order to understand how these challenges complicate commercial activities, this study examines how tax...

The study investigates whether effective audit committees, gender-diverse boards, and corruption controls affect the level of voluntary disclosures of Asian banks. Further, we analyze whether directors' experience moderates the impact of audit committee independence, audit committee meetings,...

Scholarly interest in the field of m-payment has gained prominence in the last decade owing to the shift in consumer spending patterns. However, only limited numbers of review studies are available on the topic. To overcome the limitation, the paper comprehensively reviewed the content of...