International Journal of Disclosure and Governance

2016 - 2025

Current editor(s): Michael Alles

From Palgrave Macmillan
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Volume 18, issue 4, 2021

Prudential supervisory disclosure (PSD) with supervisory technology (SupTech): lessons from a FinTech crisis pp. 315-335

Stefan Zeranski and Ibrahim Sancak

Determinants and consequence of critical audit matter disclosure: early evidence pp. 336-345

Yan Luo

Corporate governance and CSR disclosure: evidence from European financial institutions pp. 346-361

Hanen Ben Fatma and Jamel Chouaibi

The effect of ownership structure and board characteristics on auditor choice: evidence from Egypt pp. 362-377

Mohamed M. El-Dyasty and Ahmed Elamer

Relevance of Level 3 fair value disclosures and IFRS 13: a case study pp. 378-390

Árni Claessen

The influence of board composition on environmental, social and governance (ESG) disclosure of Thai listed companies pp. 391-402

Muttanachai Suttipun

The “S” in ESG and international labour standards pp. 403-410

Bernd Waas

IFRS compliance in GCC countries: Do corporate governance mechanisms make a difference? pp. 411-425

Muath Abdelqader, Khalil Nimer and Tamer K. Darwish

Volume 18, issue 3, 2021

The moderating effect of corporate governance on the relationship between corporate sustainability performance and corporate financial performance pp. 193-206

Lucy W. Lu

Corporate governance mechanisms and creative accounting practices: the role of accounting regulation pp. 207-222

Paul Olojede and Olayinka Erin

Is information in deferred tax valuation allowance useful in predicting the firm’s ability to continue as a going concern incremental to MD&A disclosures and auditor’s going concern opinions? pp. 223-239

Gnanakumar Visvanathan

How does internal governance affect banks’ financial stability? Empirical evidence from Egypt pp. 240-255

Mohamed Marie, Hany Kamel and Israa Elbendary

Board composition, ownership structure and firm performance: New Indian evidence pp. 256-268

Santanu K. Ganguli and Soumya Guha Deb

Corporate governance pillars and business sustainability: does stakeholder engagement matter? pp. 269-289

Renata Konadu, Gabriel Sam Ahinful and Samuel Owusu-Agyei

The preparedness to adopt new accounting standards: a study of European companies on the pre-adoption phase of IFRS 15 pp. 290-303

Alberto Quagli, Elisa Roncagliolo and Gabriele D’Alauro

Does knowledge about a borrowing firm’s internal audit influence bank lending decisions? pp. 304-314

Arnold Schneider

Volume 18, issue 2, 2021

Boards of directors and corporate sustainability performance: evidence from the emerging East Asian markets pp. 95-105

Linh-TX Nguyen, Anh N.P. Doan and Michael Frömmel

Audit partner quality, audit opinions and restatements: evidence from Iran pp. 106-119

Fakhroddin MohammadRezaei, Omid Faraji and Zahra Heidary

Self or other: directors’ attitudes towards policy initiatives for external board evaluation pp. 120-135

Rebecca Booth and Donald Nordberg

Reasons behind the worldwide diversity in identity and issuance of good governance codes pp. 136-152

Ibrahim Khalifa Elmghaamez

Corporate governance and disclosure: purpose, scope, and limitations pp. 153-160

Wm. Dennis Huber and James DiGabriele

Does voluntary CSR disclosure and CSR performance influence earnings management? Empirical evidence from China pp. 161-178

Zixin Zhang, Teck Lee Yap and Jiyoung Park

Ownership pattern, board composition, and earnings management: evidence from top Indian companies pp. 179-192

Chanchal Chatterjee

Volume 18, issue 1, 2021

Volatility of other comprehensive income and audit fees: evidence from China pp. 1-15

Md Jahidur Rahman and Tong Wu

The process of identifying and reporting CAMs: early evidence pp. 16-23

Brian E. Daugherty, Denise Dickins, Marshall K. Pitman and Wayne A. Tervo

The relationship between audit fees and audit committee characteristics: evidence from the Athens Stock Exchange pp. 24-41

George Drogalas, Michail Nerantzidis, Dimitrios Mitskinis and Ioannis Tampakoudis

Compliance with IFRS 7 by financial institutions: evidence from GCC pp. 42-57

Amal Yamani and Khaled Hussainey

The association between board characteristics and the risk-adjusted return of South African companies pp. 58-70

Gerrit Kok, Cornelis H. van Schalkwyk and Elda Du Toit

Does corporate governance characteristics influence firm performance in India? Empirical evidence using dynamic panel data analysis pp. 71-82

Aswini Mishra, Shikhar Jain and R. L. Manogna

The impact of board characteristics on integrated reporting: case of European companies pp. 83-94

Ghazi Zouari and Kawther Dhifi

Volume 17, issue 4, 2020

Audit committee and factors that affect its characteristics: the case of Greece pp. 181-194

George Drogalas, Michail Nerantzidis, Margaritis Samaras and Michail Pazarskis

Value relevance of integrated reporting: a study of the Bangladesh banking sector pp. 195-207

Pappu Kumar Dey

Determinants of environmental, social and corporate governance (ESG) disclosure: a study of Indian companies pp. 208-217

Preeti Sharma, Priyanka Panday and R. C. Dangwal

Real earnings management and the relevance of operating cash flows: A study of french listed firms pp. 218-229

Saoussen Boujelben, Hela Khemakhem-Feki and Ahmad Alqatan

Integrated reporting practice in a developing country—Ghana: legitimacy or stakeholder oriented? pp. 230-244

Haruna Maama and Msizi Mkhize

Integrated reporting assurance practices—a study of South African firms pp. 245-266

Genevé Richard and Elza Odendaal

The firm–investor level characteristics of institutional investor engagement in Brazil pp. 267-281

Flávia S. Maranho, Patrícia M. Bortolon and Ricardo P. C. Leal

Volume 17, issue 2, 2020

The “simultaneous cycle” between corporate social responsibility and firms’ financial performance pp. 39-50

Samy Garas and Osama El-Temtamy

Did corporate governance compliance have an impact on auditor selection and quality? Evidence from FTSE 350 pp. 51-60

Ali M. Gerged, Babikir Bechir Mahamat and Ibrahim K. Elmghaamez

Corporate governance mechanism and comparative analysis of one-tier and two-tier board structures: evidence from ASEAN countries pp. 61-72

Tahseen Mohsan Khan, Safia Nosheen and Naveed ul Haq

Exploring the U.S. Securities and Exchange Commission’s Edgar database by sampling joint venture contracts pp. 73-85

Andres Velez-Calle and Cristina Robledo-Ardila

Are external pressures always behind ERM implementation? Evidence from Spanish listed firms pp. 86-100

Mónica Hernández-Madrigal, Cristina Aibar-Guzmán, Beatriz Aibar-Guzmán and Élfego Ramírez-Flores

Textual tone in corporate financial disclosures: a survey of the literature pp. 101-110

Yan Luo and Linying Zhou

Does whistleblowing framework influence earnings management? An empirical investigation pp. 111-122

Olayinka Erin and Omololu Adex Bamigboye

The joint effect of corporate risk disclosure and corporate governance on firm value pp. 123-140

Issal Haj-Salem, Salma Damak Ayadi and Khaled Hussainey

Mandatory rotation of audit firms and auditors in Greece pp. 141-154

Persefoni Polychronidou, George Drogalas and Ioannis Tampakoudis

Impact of corporate governance on CSR disclosure pp. 155-167

P. Fahad and P. Mubarak Rahman

The effect of voluntary disclosures and corporate governance on firm value: a study of listed firms in France pp. 168-179

Soufiene Assidi

Volume 17, issue 1, 2020

Views of corporate managers on assurance of sustainability reporting: evidence from Japan pp. 1-19

Mohammad Badrul Haider and Kimitaka Nishitani

Is the market surprised by the surprise? pp. 20-29

Khine Kyaw, Mojisola Olugbode and Barbara Petracci

The effect of corporate governance mechanisms on tax planning during financial crisis: an empirical study of companies listed on the Athens stock exchange pp. 30-38

Evangelos Chytis, Stergios Tasios and Ioannis Filos