Research Question - Does CEO overconfidence have an effect on the level of real earnings management (REM) in the mergers and acquisitions (M&A) context? Motivation - the relationship between the overconfident manager's behavior and REM in the context of M&A has gained momentum in the accounting...

Research Question - Does Good Corporate Governance have a moderating effect on the relationship between Corporate Social Responsibility and Real earnings management? Motivation - Nowadays, the relationship between responsible governance and REM has gained momentum in the accounting and financial...

Purpose: Based upon an extended SERVQUAL model, this paper attempts tocontribute to the Islamic banking literature by examining the impact of digitalization,as a service quality dimension, on customer satisfaction. Design/methodology/approach: Two dimensions, i.e., digitalization andcompliance,...

Purpose – This research attempts to explain the decentralization of investment decision. To do so, it highlights the role of the internal capital market in the allocation of decision rights and control as a factor explaining the effectiveness of investment management. The authors aim to apply...

Purpose: This paper aims to examine the effect of governance mechanisms (board size, board independence, duality, the Sharia board size, Sharia board meetings and ownership concentration) on the performance of insurance providers of distinguishable Muamalah contracts (wakalah and hybrid),...

Purpose: The aim of this study is to analyze the possible relationship between board characteristics and integrated reporting quality in an international setting. Design/methodology/approach: To test the study's hypotheses, the authors applied linear regressions with a panel data, and the...

Purpose The purpose of this paper is to examine the effect of R&D intensity on the real earnings management index. Design/methodology/approach The authors proceed with dividing the full sample into two sub-samples, in accordance with the R&D associated intensity median. The final test sample...