Review of Accounting and Finance: Volume 22 Issue 4

Bank diversification and earnings management: the moderating effect of female directors

Nozha Merzki, Mouna Ben Rejeb

This paper aims to investigate the effect of banking activities diversification on earnings management practices and the effect of female directors on this relationship.

Investor’s values and investment decision towards ESG stocks

Rajdeep Kumar Raut, Niranjan Shastri, Akshay Kumar Mishra, Aviral Kumar Tiwari

This study aims to investigate factors that influence the attitudes and intentions of investors towards environmental, social and governance (ESG) stocks in the presence of…

The influence of corona pandemic on stock returns of companies listed on the Palestine Stock Exchange

Nemer Badwan, Azmi Wasfi Awad

This study aims to explore and verify the influence of the corona pandemic on the stock returns of the Palestinian companies listed on the Palestine Exchange during the period…

Audit(or) type and audit quality in emerging markets: evidence from explicit vs. implicit restatements

Mohamed M. Eldyasty, Ahmed A. Elamer

This paper aims to examine the link between audit(or) type and restatements in Egypt, a complex and multifaceted auditing market. The usual big 4 versus non-big 4 comparison is…

Board attributes and corporate social responsibility disclosure quality based on information typology

Dineshwar Ramdhony, Mohamed Omran, Khaled Hussainey

This paper aims to answer whether board attributes affect corporate social responsibility disclosure quality (CSRDQ) and whether these findings are sensitive to CSRDQ measurement.

Does the influence of competition and compensation on hospital quality vary with ownership type?

Linda H. Chen, Leslie Eldenburg, Theodore H. Goodman

The purpose of this study is to investigate how two types of drivers, namely, executive compensation and market competition, can affect hospital quality in the USA. Recently…