International Journal of Disclosure and Governance

2016 - 2025

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 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

Volume 19, issue 4, 2022

Is earnings management related to board independence and gender diversity? Sector-wise evidence from India pp. 363-373

Sandeep Goel and Nimisha Kapoor

Ownership structure, corporate governance, and assurance in sustainability reporting: evidence from Japan pp. 374-388

Mohammad Badrul Haider and Kimitaka Nishitani

Corporate perspectives on CSR disclosure: audience, materiality, motivations pp. 389-412

Nadia Gulko and Catriona Hyde

Decentralizing corporate governance? A praxeological inquiry pp. 413-429

Scott L. Mitchell, Mark D. Packard and Brent B. Clark

Proximity to broad bond rating change and managerial ability pp. 430-443

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

Claudine Salgado, Guilherme Schneider and Cristiano M. Costa

Does institutional ownership limit classification shifting: evidence from Indian firms pp. 466-477

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

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

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

Narsa Goud Neralla

Compliance of disclosure requirements of IFRS 15: an empirical evidence from developing economy pp. 301-312

Md. Rezaul Karim and Atia Ibnat Riya

Does winning a CSR Award increase firm value? pp. 313-329

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

Jenice Prather-Kinsey, Francesco De Luca and Ho-Tan-Phat Phan

Revenue recognition and channel stuffing in the Taiwanese semiconductor industry pp. 352-361

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

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

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

Jayasree Mangalagiri and Malla Praveen Bhasa

Do audited firms have a lower cost of debt? pp. 153-175

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

Atta Muhammad

Dual 8-K filings and auditor downward switches pp. 204-217

Stephanie Monteiro Miller

The impact of audit quality on real earnings management: evidence from Bangladesh pp. 218-231

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

Maen F. Nsour and Samer 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

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

Yamina Chouaibi and Ghazi Zouari

Corporate social responsibility and unverifiable net assets ratio pp. 31-48

Svetlana Orlova and Li Sun

Political transparency, corporate governance and economic significance pp. 49-66

Jing Wang and Huilan Zhang

The effects of the mandated disclosure of CEO-to-employee pay ratios on CEO pay pp. 67-92

Tristan B. Johnson

Using machine learning methods to predict financial performance: Does disclosure tone matter? pp. 93-112

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

Junhui Wang and Jerry Sun