This study examines the relationship between environment, social responsibility, and governance (ESG) information disclosure and firms' value. It also investigates how debt cost is the mediate variable between the ESG and firms' value. The content analysis supported sustainability development...

In 2016, China increased sustainability practices among companies listed on China's stock market, making environmental regulations one of their integral policies. This states that highly polluting industries like the energy industry are required to comply with the sustainability requirements...

In 2016, China increased sustainability practices among companies listed on China’s stock market, making environmental regulations one of their integral policies. This states that highly polluting industries like the energy industry are required to comply with the sustainability requirements...

Fe-bioavailability is an essential factor affecting CH 4 production from anaerobic digestion (AD). However, the actual uptake and utilization process of iron in complex microbial communities remains unclear. In this study, the effects of Fe-bioavailable in six iron dosages on CH 4 production...

We investigate the unique role and mechanisms of industry growth in firms’ risk-taking policies. We find that industry growth is negatively associated with corporate risk-taking, consistent with the prospect theory that a high-growth industry gives firms a superior external environment, which...

The interpretation of stock price synchronicity in relation to price informativeness is controversial in the literature. We examine how firm-specific variation relates to the quality of a firm's information environment by considering two auditor characteristics—audit firm size and audit firm...

Almost all the commercial banks in Bangladesh are operating Islamic banking windows throughout the country to attract Muslims (90% of the population). To ensure shariah compliance, Islamic banks in Bangladesh currently use “Internal Shariah Review” which is basically the SSC's supervision,...

The study was conducted at the Department of Audit & Assurance to investigate the impact of the prohibition of certain non-audit services on the competition between local auditing firms and Big-4-affiliated auditing firms in Bangladesh. The approach selected for this research is a qualitative...

This paper attempts to investigate the effects of the prohibition of certain non-audit services on the independence of the auditor and based on personal in-depth interviews with the Big 4 auditing firms that are affiliated with local accounting firms in Bangladesh. The approach selected for this...