Purpose: Drawing upon agency theory, this study analyses the influence of board characteristics on integrated reporting (IR) for the top 50 companies listed on the Australian Securities Exchange (ASX50). Focus is placed on IR at the aggregate level as well as its separate components, namely...

Purpose: Drawing upon agency theory, this study aims to assess the value relevance (VR) of accounting information released by non-financial firms listed on the Kuwait stock exchange for the period of 2015-2018. Also, the influence of institutional ownership level and other explanatory...

Purpose – The purpose of this study is to investigate the role of stock markets in economic growth and to shed some light on the macroeconomic determinants which must have an important influence on stock markets development. Design/methodology/approach – The empirical study is conducted...

We investigate the relationship between internal performance evaluation and the ability of external market participants to assess the effectiveness of management's quality strategy for a sample of 156 Australian manufacturing firms that link executive compensation to non-financial performance...

In this paper, we investigate the home country bias and liability of foreignness regarding financial services products to address the question: “What factors would induce a Hindu or Christian utilize newly introduced Islamic Banking products when conventional banking products are already...