Purpose – The purpose of this study is to examine the impact of corporate governance mechanisms on corporate financial decisions in one of the emerging economies, United Arab Emirates (UAE). In particular, the paper examines the degree to which internal corporate governance mechanisms and an...

PPurpose – The purpose of this study is to examine the impact of corporate governance mechanisms on corporate financial decisions in one of the emerging economies, United Arab Emirates (UAE). In particular, the paper examines the degree to which internal corporate governance mechanisms and an...

Cover -- EDITORIAL ADVISORY AND REVIEW BOARD -- Guest editorial -- Comparative study between IFRS and AAOIFI disclosure compliance -- Direct and mediated associations among earnings quality, book-tax differences and the audit quality -- The main determinants of differences in compliance levels...