This study examines the reliability of the quarterly reports of Malaysian listed companies after the Malaysian Accounting Standard Board (MASB) issued a standard on interim reporting, MASB 26 Interim Reporting in 2002. MASB 26 requires... more
The purpose of this study is to analyze the consequence of political news on stock market returns and hence its volatility. For this purpose we split the political news into two categories (good and bad news). We used univariate... more
This study explores the relationship between disclosure quality and corporate governance in Tehran stock exchange (TSE). In this study, the mechanisms of corporate governance are consist of internal audit, ownership concentration, CEO... more
In this study, we investigate whether quick assets ratio, current assets ratio, ROE, ROA, and financial leverage ratioas information disclosure quality determinants are related to information disclosure quality. Based on 240 Iranian... more
In this study, the transparency of listed companies on Tehran Stock Exchange is measured by determines transparency scales in Bushman et al. (2004). The characteristics of companies are classified into two groups of variables: Structural... more
The Nigerian banking environment is a vibrant and challenging financial environment and is endemic with systemic governance problems, capacity constraints and defaulting in compliance and implementation of laws which has inhibited... more
Sustainable investments are increasingly leaving their niche position to enter financial markets in a remarkable way in recent years. In this scenario, ESG (Enviromental, Social, Governance) practices are emerging alongside the... more
Corporate social responsibility (CSR) is a business approach that contributes to sustainable development by delivering economic, social and environmental benefits for all stakeholders. This concept has emerged over the past thirty years... more
This article aims to identify associations between the effects of the exogenous shock caused by the Covid-19 pandemic on companies and the strategic responses adopted. Quantitative research was carried out, having been used as data... more
Product and services provided by Islamic banking are gaining popularity among not only among Muslim customers but also among non-Muslims across the world due to its wider products coverage and ability to pass through the global economic... more
To enable all listed companies to gradually upgrade and implement corporate governance, the appraisals are promoted to assist investors through the comparison of corporate governance appraisal (CGA) in Taiwan's market. Using a panel data... more
The existing studies often find statistically controversial effects of corporate governance and ownership on firm financial performance in developed countries. Unfortunately, there are rare empirical studies on emerging markets while they... more
Banks and financial institutions are the backbone of the economy of the country everywhere, in India, Jordan and all over the world. Profitability is one of the major criteria for evaluating the performance of a bank; the present study is... more
The potential contribution from moving toward an even gender balance for those bodies charged with corporate governance, especially boards of directors, is discussed in this paper. Prior empirical research, reported in the literature,... more
The objective of this paper is to review the literature on how board gender diversity impacts dividend payout among public listed companies in Malaysia. Traditionally, higher-level management positions are held by men. Leadership and... more
This study examines the reliability of the quarterly reports of Malaysian listed companies after the Malaysian Accounting Standard Board (MASB) issued a standard on interim reporting, MASB 26 Interim Reporting in 2002. MASB 26 requires... more
The UK government has put new economic policy to increase the Value added tax (VAT) to 20%, which raise widely discussions. This case study aims to find out how increased standard VAT influence customer's satisfaction and consumption... more
In eras of intense debates on the appointment of women on corporate boards, this research sheds light on the structure of board in Asian emerging economies by examining how women on board of family businesses separately and collectively... more
In this study, the transparency of listed companies on Tehran Stock Exchange is measured by determines transparency scales in Bushman et al. (2004). The characteristics of companies are classified into two groups of variables: Structural... more
With the decline in the financial performance of listed companies in East Africa and the rising trend of corporate failure in both global and local perspective. Stakeholders are increasingly becoming more concerned of the financial... more
In this study, we investigate whether quick assets ratio, current assets ratio, ROE, ROA, and financial leverage ratioas information disclosure quality determinants are related to information disclosure quality. Based on 240 Iranian... more
In nt te er rn na at ti io on n I In nt te er rn na at ti io on n 08-4889 a al l J Jo ou ur rn na al l o of f I In nd d ual M yperc ion in i, Ehsan Haq ngineering, Yaz ngineering, Yaz oduction 1 1 and Niza et a ect matter o cupational ar... more
This study examines the stock price reaction contiguous with bonus announcement surrounding its announcement and effective day in post global financial crisis period. Sample of 74 bonus announcements from the constituents of Indian CNX... more
This study examines the reliability of the quarterly reports of Malaysian listed companies after the Malaysian Accounting Standard Board (MASB) issued a standard on interim reporting, MASB 26 Interim Reporting in 2002. MASB 26 requires... more
Design/methodology/approach: this research is an applied research, and its design is semi-empirical, which is done by the method of post-event (past information). The statistical population of the research includes all companies listed in... more
In this study, we investigate whether quick assets ratio, current assets ratio, ROE, ROA, and financial leverage ratioas information disclosure quality determinants are related to information disclosure quality. Based on 240 Iranian... more
This research paper examines the holiday effects presence on the Bombay Stock Exchange (BSE), which is a major Indian stock exchange. Textile and clothing industry in India is one of the most important producers in the world, but also the... more
The present study probes the presence of seasonal anomaly mainly day of the week effect and month of the year effect in the Indian Stock Market ranging from January 2011 till January 2018. Daily and weekly closing data of Nifty Financial... more
Intellectual capital is a momentous asset of today organizations by which they can create competitive advantages. In this paper, we attempt to investigate relationships between dimensions of intellectual capital and organization... more
Purpose Bankruptcy is the last phase of economic life of companies and has some impacts on all of the entity’s stakeholders. Thus, the prediction of bankruptcy is very important. The inherent aim of preparing and developing financial... more
The current study aims to investigate the relationship between conservatism of profit and the ratio of the market value to book value with Basu's and Ball & Shivakumar's methods in Iran. For this purpose, 155 listed companies in Tehran... more
The rule of thumb for any business decision is, the higher the risk, the higher the return is and vice versa. Business risk is defined as risk arises out of uncertainty of future events. If these events are undesirable or unfavorable for... more
We seek to offer some reconciliation for the conflicting theoretical arguments and empirical findings regarding the impact of women's participation in boards on firms' performance. We suggest that this impact differs in relation to... more
The objective of this research is to test the effect of financial ratios on the accomplished profit per share. The results of this research have showed that the predictability of accomplished profit per share was reached using the... more
The occurrence of deviation between annual and cumulative quarterly accounts has been postulated as a signal of low reliability in quarterly accounts. This study examines whether the earnings deviation is more related to misstatements... more
This paper is an attempt to find the variables factors that Influence customer relationship management of hotels (A Case study Umaid Bhwan) in India. In this research, the Statistical Package for the Social Sciences (SPSS) was used for... more
Having substantial accountability standards and practices is a vital practice to ensure the survival of Religious-Based Non-Profit Organisations (RNPOs). This is because the RNPOs are not only representing the religion’s ideals but at the... more
The presence of seasonal effects in monthly returns has been reported in several developed and emerging stock markets. The objective of this study is to explore the interplay between the month-of-the-year effect and market crash effects... more
Deterioration in performance may increase the likelihood of the recognition of goodwill impairment in firms. It is believed that the magnitude of discretion given in the new accounting standards FRS 136- Impairment of Assets gives... more
Human Capital (HC) is the sole intervening factor for a competitive hedge in all firms: merchandising, manufacturing, or servicing. However, the need for HC is enhanced in service firms because only they can act. All requisite tangible... more
The Islamic banking is an emerging concept and has gained valuable acceptance not only in the Islamic countries but all over the world and has a visible growth. The purpose to conduct the current study is to empirically check the effect... more
: In this work to evaluate the relationship between financial reporting indicators and shareholder value on the example of the Russian companies from seven sectors of the economy linear multiple regression model and classical least... more
Recent corporate collapses around the world show that there are no national boundaries for these occurrences. Australian corporate collapses including HIH Insurance, One.Tel, Ansett Australia and Harris Scarfe have raised public... more
The present study examines the effect of trading days in the Indian stock market for the period from January 1, 2006 upto December 31, 2010. The study uses the daily closing prices of Sensex. The results exhibited that the average returns... more
The existence of calendar anomalies is the violation of Efficient Market Hypothesis (EMH). Stock Market anomalies are the patterns that do seem to lead to abnormal returns more often than not, and since some of these patterns are based on... more
Public and academic discussion on corporate governance and its related issues are clearly visible in any country with active capital markets. This suggests that good governance is a crucial factor for ensuring economic development.... more