Review of Accounting and Finance
Issue(s) available: 93 – From Volume: 1 Issue: 1, to Volume: 23 Issue: 3
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The effect of economic, environmental and social sustainability performance on accounting conservatism: the moderating role of good corporate governance
Sawssen Khlifi, Mohamed Ali Boujelbene, Jamel ChouaibiThis study aims to examine the impact of economic, environmental and social (EES) indicators of sustainability performance on accounting conservatism and the moderating effect of…
Interbank systemic risk network in an emerging economy
Molla Ramizur Rahman, Arun Kumar Misra, Aviral Kumar TiwariInterconnections among banks are an essential feature of the banking system as it helps in an effective payment system and liquidity management. However, it can be a nightmare…
Solving the IPO puzzle through “use of proceeds” disclosure: evidence from India
Sukanya Wadhwa, Seshadev SahooThis study aims to examine the impact of disclosure on the unsolved initial public offering (IPO) puzzle. For this purpose, the authors analyzed the impact of the primary uses of…
Firm sensitivity to changes in policy uncertainty and its impact on audit pricing
Joohyung HaThis paper aims to examine how a firm’s exposure to economic policy uncertainty affects the auditors’ perceptions of financial reporting risk. Firms that are more sensitive to…
Board diversity, female executives and stock liquidity: evidence from opposing cycles in the USA
Mohamad H. Shahrour, Ryan Lemand, Michal WojewodzkiThis study aims to address gaps and limitations in the literature on corporate governance and stock liquidity. It explores the potential benefits of increasing female…
Impact of financial reporting quality on investment efficiency and role of investor protection in frontier markets
Muhammad Azhar Khan, Saadia Irfan, Samina NaveedThis study aims to examine the link between financial reporting quality and investment efficiency in publicly listed firms in frontier markets, taking into account country-level…
Get advanced or retreat: well-informed board and bank risk-taking
Asif Saeed, Komal Kamran, Thanarerk Thanakijsombat, Riadh ManitaThis paper aims to examine the relationship between board structure and risk-taking, exploring how this association is influenced by advanced technologies in the banking sector.
Towards a sustainable future: a comprehensive review of Green Sukuk
Rotana S. AlkadiGreen sukuk (GS) is an emerging financial tool that has gained momentum in recent years owing to increased attention being given to Islamic finance, socially responsible investing…
Cognitive load, social values and financial distress: drivers of restructuring decisions
Fidèle Shukuru Balume, Jean-François Gajewski, Marco HeimannThis study aims to analyze the effect of cognitive load and social value orientation on managers’ preferences when they face with two types of restructuring choices in financially…
The value of a ‘just’ firm
Rosemond Desir, Patricia A. Ryan, Lumina AlbertThe study aims to investigate market reactions associated with the JUST 100 rankings published by JUST Capital, a non-profit organization, as well as differences in financial…
Financial inclusion, financial development and financial stability in MENA
Wael Ahmed ElgharibThe study aims to find out the impact of financial inclusion and financial development on financial stability using panel data from eight countries in the Middle East and North…
The impact of blue and green lending on credit portfolios: a commercial banking perspective
Nawazish Mirza, Muhammad Umar, Rashid Sbia, Mangafic JasminaThe blue and green firms are notable contributors to sustainable development. Similar to other businesses in circular economies, blue and green firms also face financing…
ISSN:
1475-7702Online date, start – end:
2002Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Nawazish Mirza