International Journal of Disclosure and Governance

2016 - 2025

Current editor(s): Michael Alles

From Palgrave Macmillan
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Volume 22, issue 1, 2025

Internal corporate governance and cash holdings: the role of external governance mechanism pp. 1-27

Tahir Akhtar, Ameen Qasem and Shoaib Khan

To win the marketplace, you must first win the workplace: CEO ability, CSR, and firm performance: evidence from fast-growing firms in Asia–Pacific pp. 28-46

Saif Ur-Rehman, Elgilani Elshareif and Naseem Abidi

An empirical analysis of SDG disclosure (SDGD) and board gender diversity: insights from the banking sector in an emerging economy pp. 47-63

Mohammed Mehadi Masud Mazumder

Unpacking women’s power on corporate boards: gender reward in board composition pp. 64-80

Fazle Rahi Abm

The impact of economic policy uncertainty on capital structure decisions: Does institutional ownership characteristics matter? pp. 81-93

Sourour Ben Saad and Lotfi Belkacem

The mediating effect of governance on audit culture, quality and control issues pp. 94-108

Khodor Shatila, Nirjhar Nigam and Cristiane Benetti

Board gender diversity and ownership structure: Are they substitutes or complementary? Evidence from Palestine pp. 109-124

Yousef Hassan

Innovation capital disclosure and independent directors: evidence from France pp. 125-139

Fathia Elleuch Lahyani and Salma Damak Ayadi

Driving emissions reduction: the power of external sustainability assurance and internal governance committees pp. 140-154

Ayman Issa

Internal governance and the sustainability development practice in Islamic financial institutions pp. 155-164

Nourhen Sallemi

Does CEO gender impact dividends in emerging economies? pp. 165-176

Aastha Mittal and Shveta Singh

Literature review on gender diversity in top management teams of companies and its relationship with firm performance and audit quality pp. 177-201

Maria Fátima Ribeiro Borges, Graça Maria do Carmo Azevedo and Jonas Oliveira

How does ownership of insiders and institutions affect future value? Influence of country-level governance pp. 202-218

Brahmadev Panda, Veerma Puri and Aviral Kumar Tiwari

The impact of accounting environment, firm and loan attributes on non-performing loan ratios of countries: the moderating role of good governance pp. 219-243

Md. Atiqur Rahman and Md. Shuvo Howlader

A bibliometric review of bibliometric reviews of corporate governance: current topics and recommendations for future research pp. 244-262

Nejla Ould Daoud Ellili

Do ownership structure and board composition matter in firm performance? Regulatory influence in developing economy pp. 263-283

Imran Khan, Anup Kumar Saha, Yousuf Kamal and Md. Shafiqul Islam

Corporate governance quality index and Islamic bank risk-taking pp. 284-303

Umar Habibu Umar, Muhamad Abduh and Mohd Hairul Azrin Besar

Volume 21, issue 4, 2024

The impact of corporate governance on debt service obligations: evidence from automobile companies listed on the Tokyo stock exchange pp. 501-519

Richard Arhinful, Leviticus Mensah and Jerry Seth Owusu-Sarfo

Uncovering the sustainability reporting: bibliometric analysis and future research directions pp. 520-542

Pooja Mishra and Kishore Kumar

Corporate governance transfers: the case of mergers and acquisitions pp. 543-567

Tanveer Hussain, Abongeh A. Tunyi and Jacob Agyemang

Earnings management of acquiring and non-acquiring companies: the key role of ownership structure and national corporate governance in GCC pp. 568-588

Mahmoud Alghemary, Nereida Polovina and Basil Al-Najjar

Is the capital market of Bangladesh ready to reap the benefits of voluntary integrated reporting disclosures? Insights from the equity investment experts pp. 589-611

Farjana Nur Saima and Ratan Ghosh

The relationship between audit quality and firm performance: the mediating effect of integrated reporting pp. 612-622

Kawther Dhifi and Rim Zouari-Hadiji

Correction to: The relationship between audit quality and firm performance: the mediating effect of integrated reporting pp. 623-623

Kawther Dhifi and Rim Zouari‑Hadiji

Do board characteristics moderate the relationship between political connections and cash holdings? insight from Asian countries pp. 624-641

Abdullah, Muhammad Arsalan Hashmi, Rayenda Brahmana and Humayun Fareeduddin

Shariah-related disclosure: a literature review and directions for future research pp. 642-665

Zunaiba Abdulrahman, Tahera Ebrahimi and Basil Al-Najjar

Eleven years of integrated reporting: a bibliometric analysis pp. 666-684

Bhavna Thawani, Tushar Panigrahi and Meena Bhatia

Tax-strategy-related words, firm’s ability, and tax avoidance pp. 685-713

Yicheng Wang and Brian Wright

Volume 21, issue 3, 2024

CEO narcissism, board of directors and disclosure quality: evidence from the readability of CEO letter pp. 341-358

Julien Maux and Nadia Smaili

An analysis of the effect of audit effort (hours) on stock price volatility: evidence of increasing demand reducing uncertainty pp. 359-375

Hyoung-Joo Lim and Dafydd Mali

Systematic review in financialization politics: the role of corporate governance and managerial compensation pp. 376-405

Rita Vieira, Graça Azevedo and Jonas Oliveira

Does ownership pattern affect firm performance? Empirical evidence from an emerging market pp. 406-420

Sumon Kumar Das, Shafiqul Alam, Md. Jamsedul Islam, Fahmida Boby and Rabeya Begum

The role of shareholders in controlling tax avoidance: evidence from ASEAN countries pp. 421-432

Nindhita Nisrina Sari and Siti Nuryanah

Unlocking the potential of augmented intelligence: a discussion on its role in boardroom decision-making pp. 433-446

Manal Ahdadou, Abdellah Aajly and Mohamed Tahrouch

The interplay of ethical decision making and legal frameworks for whistleblowing: the UAE example pp. 447-461

Assad Tavakoli, Tanya Gibbs and Meysam Manesh

Ownership concentration, managerial ownership, and firm performance in Saudi listed firms pp. 462-475

Helmi A. Boshnak

Earnings quality, stock price synchronicity and foreign ownership: evidence of ASX200 firms pp. 476-487

Yanthi Hutagaol-Martowidjojo, Jessie D. Yuwono and Kashan Pirzada

Product market competition and investment efficiency nexus with mediating effect of firm risk-taking in Pakistan pp. 488-499

Sadaf Ali, Ajid ur Rehman, Muhammad Jawad and Munazza Naz

Volume 21, issue 2, 2024

The determinants of eXtensible Business Reporting Language (XBRL) adoption: a cross-country study pp. 175-192

Wafa Sassi, Hakim Ben Othman and Khaled Hussainey

Does board gender diversity affect intellectual capital voluntary disclosure? Evidence from Tunisia pp. 193-210

Salma Loulou-Baklouti

Fogging the firm performance: an empirical examination of the annual report readability in India pp. 211-226

Vismaya Gangadharan and Lakshmi Padmakumari

CEO compensation and market risk: moderating effect of board size and CEO duality in the Swiss context pp. 227-240

Mehtap A. Eklund

The determinants of the decisions between integrated and non-integrated audits from the perspective of corporate governance pp. 241-251

Meiqun Yin, Liyang Wang, Jidong Zhang and Jing Han

Using gender diversity to improve intellectual capital performance: an Indian investigation pp. 252-267

Akshita Arora and Ranjit Tiwari

The role of tax policy within corporate governance: evidence from inversions pp. 268-276

Amanda R. Marino and D. G. DeBoskey

How organizational board compositions lead to a higher job satisfaction: an empirical analysis of US and UK companies pp. 277-289

Doaa Aly, Muath Abdelqader, Tamer K. Darwish, Arshad Hasan and Anna Toporkiewicz

Navigating governance and accounting reforms in Saudi Arabia's emerging market: impact of audit quality, board characteristics, and IFRS adoption on financial performance pp. 290-312

Ines Kateb and Ines Belgacem

Financial distress, auditors’ going concern modification (GCM) and investors’ reaction in a concentrated ownership environment: new evidence from the Italian stock market pp. 313-339

Sandro Brunelli, Francesco Venuti, Thomas Niederkofler and Camilla Falivena

Volume 21, issue 1, 2024

Corporate social responsibility and tax avoidance: the effect of shareholding structure—evidence from the UK pp. 1-15

Ahmed A. Sarhan

Environmental disclosures by Indian companies: role of board characteristics and board effectiveness pp. 16-31

Shinu Vig

Substantive or symbolic compliance with regulation, audit fees and audit quality pp. 32-51

Fakhroddin MohammadRezaei, Omid Faraji, Zabihollah Rezaee, Reza Gholami-Jamkarani and Mehdi Yari

Does ownership type affect sustainability reporting disclosure? Evidence from an emerging market pp. 52-68

Sumon Kumar Das, Md Khalilur Rahman and Songita Roy

Does earnings management constrain ESG performance? The role of corporate governance pp. 69-92

Yusuf Babatunde Adeneye, Setareh Fasihi, Ines Kammoun and Khaldoon Albitar

Does corporate social responsibility improve value-added intellectual capital efficiency in food and agribusiness firms in India? pp. 93-106

Jabir Ali, Ishrat Naaz and Tabassum Ali

Do ESG progress disclosures influence investment decisions? pp. 107-126

Amanda Sanseverino, Jimena Gonzalez-Ramirez and Kelly Cwik

Unpacking the drivers of earnings management in CSR firms: influence of investor risk perception pp. 127-142

Manish Bansal

Expectations for sustainability reporting from users, preparers, and the accounting profession pp. 143-164

Hamilton Elkins, Gary Entwistle and Regan N. Schmidt

Does corporate sustainability disclosure mitigate earnings management: empirical evidence from Jordan pp. 165-174

Ahmad Yuosef Alodat, Hamzeh Al Amosh, Osamah Alorayni and Saleh F. A. Khatib