Habib Zaman Khan
Purpose The purpose of this paper is to investigate the corporate social responsibility (CSR) reporting information of Bangladeshi listed commercial banks and explores the potential effects of corporate governance (CG) elements on CSR disclosures. Design/methodology/approach The annual reports of al...
Aiyesha Dey
ABSTRACT I investigate whether corporate governance is associated with the level of agency conflicts in firms. I employ exploratory principal components analysis on 22 individual governance variables to obtain seven factors that represent the different dimensions of governance for a firm. I measure ...
Muhammad Azeem Qureshi, Sina Kirkerud, Kim Theresa, Tanveer Ahsan
Abstract Using a large panel data set comprising 812 listed European firms, this study investigates whether sustainability disclosure (environmental, social, and governance) and female representation on boards affect firm value. We observe a positive impact of sustainability disclosure and board gen...
Caralee McLiesh, Simeon Djankov
Doing Business 2004 is the very first of a series of reports investigating the regulations that enhance business activity and those that constrain it. To document the regulation of business and investigate the effect of regulation on such economic outcomes as productivity, unemployment, growth, pove...
M. Akhtaruddin
This study reports the results of an empirical investigation of the extent of mandatory disclosure by 94 listed companies in Bangladesh. It also reports the results of the association between company-specific characteristics and mandatory disclosure of the sample companies. The results indicate that...
Lei Feng, Mark S. Seasholes
ABSTRACT This paper analyzes the trading behavior of stock market investors. Purchases and sales are highly correlated when we divide investors geographically. Investors who live near a firm's headquarters react in a similar manner to releases of public information. We are able to make this identifi...
Christos K. Staikouras, Geoffrey E. Wood
The rate of return earned by a financial institution is affected by numerous factors. These factors include elements internal to each financial institution and several important external forces shaping earnings performance. The type of explanation would determine possible policy implications and oug...
Mohammed Hossain, M. Masrur Reaz
Abstract This study reports the results of an empirical investigation of the extent of voluntary disclosure by 38 listed banking companies in India. It also reports the results of the association between company specific characteristics and voluntary disclosure of the sample companies. The study rev...
Kimberly Eddleston, Franz W. Kellermanns, Thomas Zellweger
Drawing from stewardship theory, we investigated corporate entrepreneurship in family firms. We argued that stewardship culture determinants––comprehensive strategic decision making, participative governance, long–term orientation, and human capital––differentiate the most entrepreneurial family fir...
Jean‐François Hennart
The distinguishing characteristic of international new ventures/born globals (INVs/BGs) is that they have foreign sales from the outset, or very quickly afterward. I argue that this is due to their business model. INVs/BGs sell to spatially dispersed customers distinctive niche products that incur l...
Md. Mahmudul Alam, Md. Gazi Salah Uddin
Stock exchange and interest rate are two crucial factors of economic growth of a country. The impacts of interest rate on stock exchange provide important implications for monitory policy, risk management practices, financial securities valuation and government policy towards financial markets. This...
Rani Hoitash, Udi Hoitash, Jean C. Bedard
This paper extends prior research on audit risk adjustment by examining the association of audit pricing with problems in internal control over financial reporting, disclosed under Sections 404 and 302 of the Sarbanes-Oxley Act [SOX]. While studies of auditors' responses to internal control risk pro...
Monir Mir, Abu Shiraz Rahaman
Purpose This paper seeks to evaluate the recent decision of the Bangladeshi Government and accounting profession to adopt international accounting standards (IASs). Design/methodology/approach The paper uses a variety of archival data and interviews with key actors, including preparers and users of ...
Hao Li, Xuan Zhang, Yang Zhao
Mohammad Badrul Muttakin, Arifur Khan, Nava Subramaniam
Purpose – This study aims to purport to investigate the relationship between firm size, profitability, board diversity (namely, director gender and nationality) and the extent of corporate social responsibility (CSR) disclosures within a developing nation context. Design/methodology/approach – The d...