In Romania, the requirements on corporate governance are relatively recent compared to other member-states of the European Union, as they have been introduced in the national legislation since 2006. The objective of the present study is to assess the implementation, at this initial level, of the...

This study aims to develop a real business life case on the two-step leveraged buyout transaction. Also, it is to share the case with the audience that might be globally related since the financial system has been global. And, consequently the language of financial reporting has been becoming...

Research Question: The research proposition is to identify the particular interest of researchers, their work visibility and features, as well as the trend in the literature for corporate governance and corporate performance area of research from an emerging country perspective. Motivation - The...

Research Question- Which are the trends and the impact in the research area covering corporate governance in sensitive industries? Motivation- The research enhances prior literature on corporate governance under specific risk, uncertainty and socio-economic conditions. The referenced topics and...

Research Question - Does the corporate governance codes from 18 Emerging European countries respect the European Commission recommendations? Motivation - The corporate governance is a wildly debated topic in the literature but only few studies are addressed to the level of compliance between the...

Within the European Union, parent companies have to prepare and publish both consolidated and individual financial statements. The objective of financial statements with general purpose is to give information regarding the financial position, performance and changes in financial position of the...

Research Question- Does corporate governance have an impact on the social and environmental performance of companies in the energy industry? Motivation- Companies have been oriented in recent years to obtain not only financial performance, but also other aspects, such as social and environmental...

We investigate whether audit partner tenure and audit quality associations remain significant after the implementation of mandatory audit partner rotation. Carey and Simnett (2006) report a significant negative association between long audit partner tenure and the propensity to issue qualified...

This pitching research letter (PRL) applies the pitching research framework developed by Faff (2015, 2019) to refine a research idea on corporate governance and earnings management. The PRL introduces the pitcher and then presents details of her application of the framework. This is followed by...

Research Question- What was the impact of the adoption of the new international accounting standards for leases IFRS 16 on the financial statements of the Greek companies that are listed on Athens Exchange? Motivation- The majority of the relevant literature worldwide has examined the effect of...