Purpose – This study aims to purport investigate the relationship between firm size, profitability, board diversity (namely, director gender and nationality) extent of corporate social responsibility (CSR) disclosures within a developing nation context. Design/methodology/approach The dataset comprises 116 listed Bangladeshi non-financial companies for period 2005-2009. A CSR disclosure checklist was used measure in annual reports multiple regression analysis examine its association with...

Purpose – This paper aims to explore the relationship between corporate social responsibility (CSR) disclosures and earnings quality proxied by accruals. Specifically, we examine whether CSR are context-specific, that is, companies dominated powerful stakeholders obliged behave in a responsible manner constrain management, thereby reporting higher-quality investors. Design/methodology/approach explores Findings Results show managers an emerging economy manage when they provide more...

Purpose – This paper aims to examine whether the extent and type of corporate social responsibility (CSR) disclosures made by Indian public listed companies are associated with firm ownership board characteristics. Design/methodology/approach Data analysis is based on top 100 Bombay Stock Exchange (2007-2011) using a 17-item CSR disclosure measure. Findings The positively foreign ownership, government independence negatively CEO duality. Promoter has negligible effect disclosure. In terms...

Purpose The purpose of this study is to empirically examine the association between corporate governance and extent social responsibility (CSR) disclosures in insurance companies, using archival data. Design/methodology/approach data set comprises 277 listed company-years Bangladesh for period 2008 2014. authors have used a checklist measure CSR disclosures. was developed based on previous literature. uses multiple regression analysis technique investigate different variables, particularly...

Purpose The purpose of this paper is to examine the association corporate political connection with level voluntary social responsibility (CSR) disclosures determine how relationships between state and sector influence CSR engagement. Design/methodology/approach Based on a neo-pluralist view legitimacy theory, which conceptualizes as concentration power amenable exploitation by sector, study develops empirically tests hypothesis that are inversely associated connection. A sample 936...

Purpose Although proponents of integrated reporting (IR) advocate that this emerging practice has the potential to transform corporate reporting, eventuation expectation would depend on incentive IR provides firms. This study aims examine whether is associated with cost debt and moderates relationship between financial quality debt. Design/methodology/approach Based insights drawn from information asymmetry agency theories, authors develop models link a firm’s The analyze 847 firm-year...

We examine the relationship between corporate governance and extent of social responsibility (CSR) disclosures in annual reports Bangladeshi companies. A legitimacy theory framework is adopted to understand which characteristics, such as managerial ownership, public foreign board independence, CEO duality presence audit committee influence organisational response various stakeholder groups. Our results suggest that although CSR generally have a negative association with becomes significant...

Purpose – The purpose of this paper is to examine the effect ownership structure and board composition on bank performance as measured by Tobin's Q market book value in Gulf Co-Operation Council (GCC) countries. Design/methodology/approach A dataset 58-listed banks GCC countries for period 2010 used. methodology based multivariate regression analysis. Findings result shows that extent family ownership, foreign institutional has a significant positive association with performance. However,...

Purpose This study aims to investigate the moderating role of audit quality on association between business group affiliation firms and earnings management in South Asian emerging economy Bangladesh. Design/methodology/approach A usable sample 917 firm-year observations was drawn from companies listed Dhaka Stock Exchange 2005 2013. Data were collected annual reports companies. Earnings measured using absolute value discretionary accruals, two proxies used measure quality: auditor size...

Purpose The effect of political connections agency costs has attracted considerable research attention due to the increasing recognition fact that connection influences corporate decisions and outcomes. This paper aims explore association between cost examine whether audit quality moderates this association. Design/methodology/approach A data set Bangladeshi listed non-financial companies is used. usable sample 968 firm-year observations was drawn for period from 2005 2013. Asset utilisation...

Abstract This study examines whether a country's level of democracy is associated with greenhouse gas emission intensity corporations and if national culture influences this association. Using cross‐country evidence, we find that firms operating in countries strong democratic institutions are negatively carbon controlling for other country‐level variables. Democracy also moderates the positive effect individualistic cultures on intensity, whereas high uncertainty avoidance indulgence...

Despite increasing demands by stakeholders to instil teamwork skills in accounting graduates, the assessment practices associated with curricula are not yet well developed. This study examined association between students' perceptions of peer attributes (i.e. anonymity, question relevance and mark allocation) perceived effectiveness preventing free riding, reducing conflict, improving communication enhancing quality contributions teamwork. A approach was trialled at a master's course an...

We examine whether a firm's voluntary purchase of sustainability assurance is associated with reduced capital constraint and lower cost debt. also explore the effect provider (accountant/non‐accountant) country's level investor protection/creditor rights, on this association. Using panel dataset drawn from an international sample, we find that negatively both The associations are stronger for accounting firm providers than non‐accounting assurers. Further, firms operating in low protection...

The paper examines the effect of ownership structure and board characteristics on bank performance GCC counties. Evidence indicates that extent foreign level has a significant positive association with performance. However, concentrated does appear to have negative impact institutional not any Other governance variables such as CEO duality size insignificant These results suggest need strengthen internal control mechanisms within banks countries.

We examine whether the tone of corporate annual reports is associated with audit pricing decisions. A unique dataset drawn from nonfinancial firms listed on Australian Stock Exchange for period 2002 to 2014 generated using textual analysis. find that convey optimistic are lower fees, suggesting report reflects factors auditors consider in assessing risk. Consistent inverse association between and results additional analysis show positively earnings quality. Our hold after controlling firm...