Purpose: This study aims to examine the impact of board female participation on Australian firms’ innovation. Design/methodology/approach: Data are from the 500 largest Australian Securities Exchange (ASX)-listed companies for 2004–2015. Measures of innovation concern input (research and...

Purpose: This study aims to link environmental disclosure quality (EDQ) to firm performance and examine the moderating role of board independence in this relationship. Design/methodology/approach: Drawing on agency theory and stakeholder theory, the authors developed and tested hypotheses using...

Purpose: The purpose of this study is to examine the impact of financial statement comparability as a qualitative feature of financial reporting on cash holdings and the mediating role of disclosure quality and financing constraints in firms listed on the Tehran Stock Exchange (TSE)....

Purpose: The purpose of this article is to investigate the relationship between environmental disclosure quality (EDQ) and risk and to further examine whether corporate governance (CG) practices moderate this relationship. Design/methodology/approach: This study uses a set of unique, hand...

Purpose: The purpose of this paper is to examine the association between corporate environmental disclosure quality (EDQ) and earnings quality (EQ). Design/methodology/approach: The paper uses earnings persistence and accruals quality as a measures of EQ. The paper also uses panel data...

Purpose – The purpose of this paper is to study the effect of organizational change and privatization on the performance of state-owned enterprises (SOEs) using the data from Iranian firms during the period 1998-2006, and to test whether privatization leads to improved performance....

Purpose – This paper aims to investigate the determinants of capital structure of non-financial firms in Iran. Design/methodology/approach – This paper reviews different conditional theories of capital structure to formulate testable propositions concerning the determinants of capital...