Journal of Accounting in Emerging Economies: Volume 13 Issue 2

Voluntary cybersecurity disclosure in the banking industry of Bangladesh: does board composition matter?

Mohammed Mehadi Masud Mazumder, Dewan Mahboob Hossain

Cybersecurity disclosure (CSD) provides users with valuable information and significant insights about a firm's susceptibility to cyber risk and its management. It is argued that…

Board gender diversity and corporate social responsibility in an international setting

Muhammad Kamran, Hadrian Geri Djajadikerta, Saiyidi Mat Roni, Erwei Xiang, Pakeezah Butt

This study examines how board gender diversity (BGD) interacts with the “tough vs tender” trait in country cultures in influencing firms' corporate social responsibility (CSR).

Working capital management and board diversity towards firm performances in Indonesia's LQ45

Saarce Elsye Hatane, Jennie Winoto, Josua Tarigan, Ferry Jie

This study examines the effect of working capital management and board diversity on firm profitability and firm value for a sample of Indonesian firms listed in the LQ45 index…

The evolution and determinants of corporate social responsibility (CSR) disclosure in a developing country: extent and quality

Teerooven Soobaroyen, Dinesh Ramdhony, Afzalur Rashid, Jeff Gow

This paper examines the evolution and determinants of the extent and quality of corporate social responsibility (CSR) disclosure in a developing country (Mauritius).

Corporate governance reforms and risk disclosure quality: evidence from an emerging economy

Ammar Ali Gull, Ammar Abid, Khaled Hussainey, Tanveer Ahsan, Abdul Haque

The purpose of this paper is to examine the impact of corporate governance (hereafter, CG) reforms on the risk disclosure quality in an emerging economy, namely Pakistan. The…

Does the MTEF shape annual budgets in a developing country?

Tausi Ally Mkasiwa

This paper explores how the Medium-Term Expenditure Framework (MTEF) conflicts with annual budgeting and how University actors responded to such conflicting demands in a public…

Implications of accountability on employment and income: evidence from Nigerian’s deposit banks

Abiola John Asaleye, Abiola Ayopo Babajide, Henry Inegbedion, Damilola Felix Eluyela, Adedoyin Isola Lawal, Rotdelmwa Filibus Maimako

The issues of ineffective accountability have affected the performance of banks, which led the Nigerian government to introduce various reforms and policies. However, despite…

Effect of board quality on the financial performance of conventional and Islamic banks: international comparative study after the Subprime crisis

Achraf Haddad

The purpose of this research is to compare the board quality's (BQ) impacts on the financial performance (FP) of conventional and Islamic banks (IBs) after the Subprime financial…

Institutional investors, political connections and stock recommendations from sell-side analysts: the case of Malaysia

Ameen Qasem, Wan Nordin Wan-Hussin, Belal Ali Abdulraheem Ghaleb, Hasan Mohamad Bamahros

The purpose of this study is to investigate the interplay between institutional investors' ownership (IIO), politically connected firms (POC) and sell-side analysts' stock…