International Journal of Disclosure and Governance

2016 - 2025

Current editor(s): Michael Alles

From Palgrave Macmillan
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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

Volume 20, issue 4, 2023

Does ‘inter-bank’ horizontal pay disparity influence performance? Evidence from emerging economy pp. 327-343

Madhur Bhatia and Rachita Gulati

Islamic finance and governance indicators: empirical evidence from Islamic finance-permitting countries pp. 344-358

Puteri Nur Balqis Megat Mazlan, Nafez Fayez Hersh, Tajul Ariffin Masron and Nurhafiza Abdul Kader Malim

Board composition, executive compensation, and financial performance: panel evidence from India pp. 359-373

Mohit Pathak and Arti Chandani

The impact of corporate governance on financial performance: a cross-sector study pp. 374-394

Wajdi Affes and Anis Jarboui

Expropriation mechanisms, corporate governance, and cross-border acquisitions by Indian firms pp. 395-409

Kinshuk Saurabh

A bibliometric analysis of governance mechanisms in dividend decisions: an overview and emerging trends pp. 410-430

Naina Narang, Seema Gupta and Naliniprava Tripathy

Analysis of the determinants of corporate governance quality: evidence from sub-Saharan Africa pp. 431-450

Emmanuel Mensah and Christopher Boachie

Cybersecurity disclosure in the banking industry: a comparative study pp. 451-477

Maryam Firoozi and Sana Mohsni

Investment and finance committees composition and firm performance: evidence from US Real Estate Investment Trusts (REITs) pp. 478-489

Magdy C. Noguera

The integration of Sustainable Development Goals into businesses sustainability management: a reporting perspective pp. 490-505

Chee Kwong Lau and Jia Ci Wong

Volume 20, issue 3, 2023

Who monitors the monitors? An examination of listed companies in an emerging market context pp. 213-230

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

Veerma Puri

Bank provisioning practice during the pandemic: evidence from the COVID-19 outbreak pp. 248-260

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

Sergio Foldes Guimarães and André Luiz Carvalhal Silva

What drives bank income smoothing? Evidence from Africa pp. 274-295

Peterson 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

Mohammed Adel Elzahaby

Influence of ownership structure on the choice of Big Four independent auditors pp. 316-326

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

Mahmoud Ahmed

Boardroom gender diversity and long-term firm performance pp. 119-137

Parveen P. Gupta, Kevin C. K. Lam, Heibatollah Sami and Haiyan Zhou

SEC review of tax disclosures in family firms pp. 138-154

Samer Khalil, Denise O’Shaughnessy and Ian Twardus

Do women on boards enhance firm performance? Evidence from top Indian companies pp. 155-167

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

Suliman Alshahmy and Hafez Abdo

Asset redeployability and employee performance pp. 185-199

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

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

Linh-TX Nguyen

The impact of capital structure on firm performance: evidence from Saudi-listed firms pp. 15-26

Helmi Boshnak

Corporate social responsibility disclosures and earnings management: a bibliometric analysis pp. 27-51

Sunil Kumar, Ashish Sharma, Poornima Mishra and Nikhil Kaushik

Legal transplantation and related party transactions in emerging markets pp. 52-69

Kaushiki Brahma

The effect of CEO characteristics on Takaful performance pp. 70-82

Nourhen Sallemi and Ghazi Zouari

Political connection, ownership concentration, and corporate social responsibility disclosure quality (CSRD): empirical evidence from Jordan pp. 83-98

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

Ofuan James Ilaboya and Edosa Aronmwan