Purpose: This study aims to examine the impact of board female participation on Australian firms’ innovation. Design/methodology/approach: Data are from the 500 largest Australian Securities Exchange (ASX)-listed companies for 2004–2015. Measures of innovation concern input (research and...

Purpose: This study aims to link environmental disclosure quality (EDQ) to firm performance and examine the moderating role of board independence in this relationship. Design/methodology/approach: Drawing on agency theory and stakeholder theory, the authors developed and tested hypotheses using...

Purpose: The purpose of this study is to examine the impact of financial statement comparability as a qualitative feature of financial reporting on cash holdings and the mediating role of disclosure quality and financing constraints in firms listed on the Tehran Stock Exchange (TSE)....

Purpose: The purpose of this article is to investigate the relationship between environmental disclosure quality (EDQ) and risk and to further examine whether corporate governance (CG) practices moderate this relationship. Design/methodology/approach: This study uses a set of unique, hand...

Purpose: The purpose of this paper is to examine the association between corporate environmental disclosure quality (EDQ) and earnings quality (EQ). Design/methodology/approach: The paper uses earnings persistence and accruals quality as a measures of EQ. The paper also uses panel data...

Purpose – The purpose of this paper is to study the effect of organizational change and privatization on the performance of state-owned enterprises (SOEs) using the data from Iranian firms during the period 1998-2006, and to test whether privatization leads to improved performance....

Purpose – This paper aims to investigate the determinants of capital structure of non-financial firms in Iran. Design/methodology/approach – This paper reviews different conditional theories of capital structure to formulate testable propositions concerning the determinants of capital...

Purpose – The purpose of this paper is to analyze the role of intellectual capital (IC) and its relationship with financial performance of Iran insurance companies during the period 2005‐2007. Design/methodology/approach – In total, 39 insurance companies were selected as the sample....

Purpose – The main purpose of the present research is to study the relationship between ownership concentration and the type of ownership, i.e. state, firm (legal persons), individual, family, institutional – on the value of the companies listed in Tehran Stock Exchange (TSE)....

Energy resources in Iran consist of the fourth largest oil reserves and the second largest natural gas reserves in the world. At present, due to political reasons, the investment trend does not go over well. Based on the Fifth Development Strategy, Iran needs $200 billion of investment in the...