Purpose – The purpose of this paper is to examine whether the registered charities in New Zealand have adopted the principle‐based corporate governance practices similar to those adopted by the publicly‐listed companies and the effect corporate governance practices have on their financial...

Purpose – The purpose of this paper is to examine whether the registered charities in New Zealand have adopted the principle-based corporate governance practices similar to those adopted by the publicly-listed companies and the effect corporate governance practices have on their financial...

Purpose: The purpose of this paper is to identify current measures taken for financial crime’s prevention and detection in the context of Indonesia. Design/methodology/approach: This study is based on data from articles in Indonesian newspapers relating to the current financial crimes,...

Purpose The purpose of this paper is to investigate the relationship between board structure, financial performance and outreach of microfinance institutions (MFIs) in Sri Lanka, using unbalanced panel data for 300 MFI-year observations for the period 2007 to 2012. Design/methodology/approach...

Purpose: The aim of this study is to critically evaluate the institutionalisation of International Public Sector Accounting Standards in Indonesia. Design/methodology/approach: This case study approach relies on obtaining its data from document sources and interviews with relevant people and/or...

Purpose: The purpose of this paper is to answer the increasing calls to analyse how lending relationship between banks and their small- and medium-sized enterprises (SMEs) work. More precisely, the main aim is to investigate the lending approach(es) and criteria used by banks to assess loan...

Purpose: This study investigates whether there is an association between business symbiosis and the performance of micro, small and medium enterprises (MSMEs). Design/methodology/approach: The authors conducted 200 surveys, using ordered logistic regression to evaluate the results. Participants...

Purpose: This paper aims to investigate small and medium enterprises’ (SMEs) owner–managers’ awareness, willingness and perceptions concerning Islamic financing instruments as an alternative sourcing decision in SMEs’ businesses. Design/methodology/approach: The research employed mixed...