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International Journal of Disclosure and Governance

2016 - 2023

Current editor(s): Michael Alles

From Palgrave Macmillan
Bibliographic data for series maintained by Sonal Shukla () and Springer Nature Abstracting and Indexing ().

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Volume 20, issue 3, 2023

Who monitors the monitors? An examination of listed companies in an emerging market context pp. 213-230 Downloads
Michael R. Janse van Vuuren, Nadia Mans-Kemp and Suzette Viviers
Corporate governance characteristics, financial characteristics and HR practices disclosures: an Indian scenario pp. 231-247 Downloads
Veerma Puri
Bank provisioning practice during the pandemic: evidence from the COVID-19 outbreak pp. 248-260 Downloads
Tram-Anh Nguyen, Phu Ha Nguyen, Hiep Ngoc Luu, Trang Nguyen Ha Cu and Phuong-Anh Nguyen
Top management team turnover in Brazil: the role of corporate governance in family-controlled companies pp. 261-273 Downloads
Sergio Foldes Guimarães and André Luiz Carvalhal Silva
What drives bank income smoothing? Evidence from Africa pp. 274-295 Downloads
Peterson K. Ozili and Thankom G. Arun
Corporate narrative disclosure practices in the Middle East and North Africa (MENA) region: a systematic literature review pp. 296-315 Downloads
Mohammed Adel Elzahaby
Influence of ownership structure on the choice of Big Four independent auditors pp. 316-326 Downloads
Vanessa Carvalho Pereira, Antonio Gualberto Pereira and José Sérgio Casé Oliveira

Volume 20, issue 2, 2023

The long-term effects of female board representation on accounting quality: Causal evidence pp. 109-118 Downloads
Mahmoud Ahmed
Boardroom gender diversity and long-term firm performance pp. 119-137 Downloads
Parveen P. Gupta, Kevin C. K. Lam, Heibatollah Sami and Haiyan Zhou
SEC review of tax disclosures in family firms pp. 138-154 Downloads
Samer Khalil, Denise O’Shaughnessy and Ian Twardus
Do women on boards enhance firm performance? Evidence from top Indian companies pp. 155-167 Downloads
Chanchal Chatterjee and Tirthankar Nag
Impacts of reserve and decommissioning disclosures on value and performance of oil and gas firms listed in the UK pp. 168-184 Downloads
Suliman Alshahmy and Hafez Abdo
Asset redeployability and employee performance pp. 185-199 Downloads
Brid Murphy and Li Sun
International financial reporting standards adoption in the European Union and earnings conservatism: a review of empirical research pp. 200-211 Downloads
Walid Guermazi

Volume 20, issue 1, 2023

The relationship between environmental performance and financial performance: evidence from an emerging East Asian economy pp. 1-14 Downloads
Linh-TX Nguyen
The impact of capital structure on firm performance: evidence from Saudi-listed firms pp. 15-26 Downloads
Helmi Boshnak
Corporate social responsibility disclosures and earnings management: a bibliometric analysis pp. 27-51 Downloads
Sunil Kumar, Ashish Sharma, Poornima Mishra and Nikhil Kaushik
Legal transplantation and related party transactions in emerging markets pp. 52-69 Downloads
Kaushiki Brahma
The effect of CEO characteristics on Takaful performance pp. 70-82 Downloads
Nourhen Sallemi and Ghazi Zouari
Political connection, ownership concentration, and corporate social responsibility disclosure quality (CSRD): empirical evidence from Jordan pp. 83-98 Downloads
Husam Ananzeh, Mohannad Obeid Shbail, Hamzeh Amosh, Saleh F. A. Khatib and Shadi Habis Abualoush
Chief Executive Officer’s attributes and tax avoidance: evidence from Nigeria pp. 99-108 Downloads
Ofuan James Ilaboya and Edosa Aronmwan

Volume 19, issue 4, 2022

Is earnings management related to board independence and gender diversity? Sector-wise evidence from India pp. 363-373 Downloads
Sandeep Goel and Nimisha Kapoor
Ownership structure, corporate governance, and assurance in sustainability reporting: evidence from Japan pp. 374-388 Downloads
Mohammad Badrul Haider and Kimitaka Nishitani
Corporate perspectives on CSR disclosure: audience, materiality, motivations pp. 389-412 Downloads
Nadia Gulko and Catriona Hyde
Decentralizing corporate governance? A praxeological inquiry pp. 413-429 Downloads
Scott L. Mitchell, Mark D. Packard and Brent B. Clark
Proximity to broad bond rating change and managerial ability pp. 430-443 Downloads
Akhilesh Bajaj, Wray Bradley and Li Sun
Does board interlock affect CEO compensation? Evidence from companies listed in the Brazilian stock exchange pp. 444-465 Downloads
Claudine Salgado, Guilherme Schneider and Cristiano M. Costa
Does institutional ownership limit classification shifting: evidence from Indian firms pp. 466-477 Downloads
Kalyani Mulchandani and Ketan Mulchandani

Volume 19, issue 3, 2022

The integration of sustainability in corporate governance systems: an innovative framework applied to the European systematically important banks pp. 249-263 Downloads
Grazia Dicuonzo, Francesca Donofrio, Antonia Patrizia Iannuzzi and Vittorio Dell’Atti
Multiple audit mechanism, audit quality and cost of debt: empirical evidence from a developing country pp. 264-281 Downloads
Mohamed M. El-Dyasty and Ahmed A. Elamer
Can corporate governance structure effect on corporate performance: an empirical investigation from Indian companies pp. 282-300 Downloads
Narsa Goud Neralla
Compliance of disclosure requirements of IFRS 15: an empirical evidence from developing economy pp. 301-312 Downloads
Md. Rezaul Karim and Atia Ibnat Riya
Does winning a CSR Award increase firm value? pp. 313-329 Downloads
Samuel Jebaraj Benjamin and Pallab Kumar Biswas
Improving the global comparability of IFRS-based financial reporting through global enforcement: a proposed organizational dynamic pp. 330-351 Downloads
Jenice Prather-Kinsey, Francesco De Luca and Ho-Tan-Phat Phan
Revenue recognition and channel stuffing in the Taiwanese semiconductor industry pp. 352-361 Downloads
Chii-Shyan Kuo, Jia-Jye Yu and Feng-Chen Chang
Correction to: Revenue recognition and channel stuffing in the Taiwanese semiconductor industry pp. 362-362 Downloads
Chii-Shyan Kuo, Jia-Jye Yu and Feng-Chen Chang

Volume 19, issue 2, 2022

Mapping the intellectual structure of corporate risk reporting research: a bibliometric analysis pp. 129-143 Downloads
Chandni Khandelwal, Satish Kumar and Riya Sureka
Corporate social responsibility and firm performance: evidence from India’s national stock exchange listed companies pp. 144-152 Downloads
Jayasree Mangalagiri and Malla Praveen Bhasa
Do audited firms have a lower cost of debt? pp. 153-175 Downloads
Asif M. Huq, Fredrik Hartwig and Niklas Rudholm
Do Pakistani Corporate Governance reforms restore the relationship of trust on banking sector through good governance and disclosure practices pp. 176-203 Downloads
Atta Muhammad
Dual 8-K filings and auditor downward switches pp. 204-217 Downloads
Stephanie Monteiro Miller
The impact of audit quality on real earnings management: evidence from Bangladesh pp. 218-231 Downloads
Nitai Chandra Debnath, Suman Paul Chowdhury and Safaeduzzaman Khan
Building a corporate governance index (JCGI) for an emerging market: case of Jordan pp. 232-248 Downloads
Maen F. Nsour and Samer A. M. Al-Rjoub

Volume 19, issue 1, 2022

Decoding lessons from the Facebook Consent Decree: Does Sarbanes–Oxley foreshadow the future of privacy regulation? pp. 1-10 Downloads
Patrick M. Ryle, Brett L. Bueltel, Mark A. McKnight and Judy K. Beckman
The effect of corporate social responsibility practices on real earnings management: evidence from a European ESG data pp. 11-30 Downloads
Yamina Chouaibi and Ghazi Zouari
Corporate social responsibility and unverifiable net assets ratio pp. 31-48 Downloads
Svetlana Orlova and Li Sun
Political transparency, corporate governance and economic significance pp. 49-66 Downloads
Jing Wang and Huilan Zhang
The effects of the mandated disclosure of CEO-to-employee pay ratios on CEO pay pp. 67-92 Downloads
Tristan B. Johnson
Using machine learning methods to predict financial performance: Does disclosure tone matter? pp. 93-112 Downloads
Gehan A. Mousa, Elsayed A. H. Elamir and Khaled Hussainey
The role of audit committees in social responsibility and environmental disclosures: evidence from Chinese energy sector pp. 113-128 Downloads
Junhui Wang and Jerry Sun
Page updated 2023-09-21