1 - 6 of 6 articles
PurposeThe purpose of this paper is to investigate the current level of voluntary corporate disclosure in the Egyptian Stock Exchange. In addition, it explores the factors influencing the extensiveness of voluntary disclosure and examines the potential consequences of such disclosure in regards...
PurposeThe purpose of this paper is to analyse the impact of company performance, governance structure and ownership structure in determining the managerial remuneration for 134 listed companies in India over the years 2003-2012.Design/methodology/approachRemuneration paid to the board of...
PurposeThe purpose of this paper is to reflect on how best to design, implement and assess accounting reforms in Africa.Design/methodology/approachA cross-disciplinary literature review.FindingsWhilst neopatrimonialism inhibits optimal development, some forms do not block it. Such governance...
PurposeThe purpose of this paper is to investigate the relationship between related party transactions disclosure (RPTD) and firm valuation in the United Arab Emirates (UAE), an emerging market.Design/methodology/approachData on study variables were obtained manually from the published financial...
PurposeThe purpose of this paper is to examine the impact of corporate (CG) and Islamic (IG) governance mechanisms on corporate earnings management (EM) behaviour in Oman.Design/methodology/approachThe authors employ one of the largest and extensive data sets to-date on CG, IG and EM in any...
PurposeThe purpose of this paper is to identify the factors affecting firm voluntary disclosure policy adopted by a sample of 25 UAE companies listed on the Abu Dhabi Securities Exchange (ADX) for the period 2010-2014.Design/methodology/approachThe author computes a weighted disclosure index...
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