Pub Date : 2023-06-14DOI: 10.1057/s41310-023-00187-3
Meiqun Yin, Liyang Wang, Jidong Zhang, Jing Han
{"title":"The determinants of the decisions between integrated and non-integrated audits from the perspective of corporate governance","authors":"Meiqun Yin, Liyang Wang, Jidong Zhang, Jing Han","doi":"10.1057/s41310-023-00187-3","DOIUrl":"https://doi.org/10.1057/s41310-023-00187-3","url":null,"abstract":"","PeriodicalId":45050,"journal":{"name":"International Journal of Disclosure and Governance","volume":" ","pages":""},"PeriodicalIF":2.7,"publicationDate":"2023-06-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46025388","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-06-14DOI: 10.1057/s41310-023-00185-5
Emmanuel Mensah, Christopher Boachie
{"title":"Analysis of the determinants of corporate governance quality: evidence from sub-Saharan Africa","authors":"Emmanuel Mensah, Christopher Boachie","doi":"10.1057/s41310-023-00185-5","DOIUrl":"https://doi.org/10.1057/s41310-023-00185-5","url":null,"abstract":"","PeriodicalId":45050,"journal":{"name":"International Journal of Disclosure and Governance","volume":" ","pages":""},"PeriodicalIF":2.7,"publicationDate":"2023-06-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48314397","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-06-09DOI: 10.1057/s41310-023-00183-7
Kinshuk Saurabh
{"title":"Expropriation mechanisms, corporate governance, and cross-border acquisitions by Indian firms","authors":"Kinshuk Saurabh","doi":"10.1057/s41310-023-00183-7","DOIUrl":"https://doi.org/10.1057/s41310-023-00183-7","url":null,"abstract":"","PeriodicalId":45050,"journal":{"name":"International Journal of Disclosure and Governance","volume":" ","pages":""},"PeriodicalIF":2.7,"publicationDate":"2023-06-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49519837","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-06-08DOI: 10.1057/s41310-023-00186-4
Amanda R. Marino, D. DeBoskey
{"title":"The role of tax policy within corporate governance: evidence from inversions","authors":"Amanda R. Marino, D. DeBoskey","doi":"10.1057/s41310-023-00186-4","DOIUrl":"https://doi.org/10.1057/s41310-023-00186-4","url":null,"abstract":"","PeriodicalId":45050,"journal":{"name":"International Journal of Disclosure and Governance","volume":" ","pages":""},"PeriodicalIF":2.7,"publicationDate":"2023-06-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45730434","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-05-31DOI: 10.1057/s41310-023-00184-6
N. Narang, Seema Gupta, N. Tripathy
{"title":"A bibliometric analysis of governance mechanisms in dividend decisions: an overview and emerging trends","authors":"N. Narang, Seema Gupta, N. Tripathy","doi":"10.1057/s41310-023-00184-6","DOIUrl":"https://doi.org/10.1057/s41310-023-00184-6","url":null,"abstract":"","PeriodicalId":45050,"journal":{"name":"International Journal of Disclosure and Governance","volume":" ","pages":""},"PeriodicalIF":2.7,"publicationDate":"2023-05-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45823365","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-05-30DOI: 10.1057/s41310-023-00182-8
Wajdi Affes, Anis Jarboui
{"title":"The impact of corporate governance on financial performance: a cross-sector study","authors":"Wajdi Affes, Anis Jarboui","doi":"10.1057/s41310-023-00182-8","DOIUrl":"https://doi.org/10.1057/s41310-023-00182-8","url":null,"abstract":"","PeriodicalId":45050,"journal":{"name":"International Journal of Disclosure and Governance","volume":"1 1","pages":"1 - 21"},"PeriodicalIF":2.7,"publicationDate":"2023-05-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42701039","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-05-12DOI: 10.1057/s41310-023-00180-w
S. Das, Md Khalilur Rahman, Songita Roy
{"title":"Does ownership type affect sustainability reporting disclosure? Evidence from an emerging market","authors":"S. Das, Md Khalilur Rahman, Songita Roy","doi":"10.1057/s41310-023-00180-w","DOIUrl":"https://doi.org/10.1057/s41310-023-00180-w","url":null,"abstract":"","PeriodicalId":45050,"journal":{"name":"International Journal of Disclosure and Governance","volume":"1 1","pages":"1-17"},"PeriodicalIF":2.7,"publicationDate":"2023-05-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46004925","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-05-09DOI: 10.1057/s41310-023-00179-3
Mohit Pathak, Arti Chandani
{"title":"Board composition, executive compensation, and financial performance: panel evidence from India","authors":"Mohit Pathak, Arti Chandani","doi":"10.1057/s41310-023-00179-3","DOIUrl":"https://doi.org/10.1057/s41310-023-00179-3","url":null,"abstract":"","PeriodicalId":45050,"journal":{"name":"International Journal of Disclosure and Governance","volume":"1 1","pages":"1-15"},"PeriodicalIF":2.7,"publicationDate":"2023-05-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43109012","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-05-08DOI: 10.1057/s41310-023-00181-9
Yusuf Adeneye, Setareh Fasihi, I. Kammoun, Khaldoon Albitar
{"title":"Does earnings management constrain ESG performance? The role of corporate governance","authors":"Yusuf Adeneye, Setareh Fasihi, I. Kammoun, Khaldoon Albitar","doi":"10.1057/s41310-023-00181-9","DOIUrl":"https://doi.org/10.1057/s41310-023-00181-9","url":null,"abstract":"","PeriodicalId":45050,"journal":{"name":"International Journal of Disclosure and Governance","volume":"1 1","pages":"1-24"},"PeriodicalIF":2.7,"publicationDate":"2023-05-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48579778","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-05-06DOI: 10.1057/s41310-023-00178-4
F. MohammadRezaei, Omid Faraji, Z. Rezaee, Reza Gholami-Jamkarani, Mehdi Yari
{"title":"Substantive or symbolic compliance with regulation, audit fees and audit quality","authors":"F. MohammadRezaei, Omid Faraji, Z. Rezaee, Reza Gholami-Jamkarani, Mehdi Yari","doi":"10.1057/s41310-023-00178-4","DOIUrl":"https://doi.org/10.1057/s41310-023-00178-4","url":null,"abstract":"","PeriodicalId":45050,"journal":{"name":"International Journal of Disclosure and Governance","volume":"1 1","pages":"1-20"},"PeriodicalIF":2.7,"publicationDate":"2023-05-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41611233","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}