Articles tagged with: transparency

Do ESG and ownership structures matter for financial restatements? The moderating role of board independence

Erma Setiawati, Eskasari Putri, Shinta Permata Sari, Lulu Hardina, Nurlita Arum S., Pa Modou
Investment Management and Financial Innovations Volume 23 2026, Issue #3

ESG performance, tax reform, and accrual earnings management: Evidence from Saudi Arabia’s VAT reform

Fathi Jouini, Ahlem Selma Messai
Investment Management and Financial Innovations Volume 23 2026, Issue #3

Board gender and functional diversity and the accuracy of financial reporting: Evidence from Jordanian non-financial firms (2017–2023)

Mahmoud M. Aleqab, Khalil Nimer
Investment Management and Financial Innovations Volume 23 2026, Issue #3

Artificial intelligence adoption, transparency, and organizational change in GCC insurers: Disclosure-based evidence

Amer Morshed, Ayman Bader, Abdulhadi Ramadan, Mohamad Othman, Almotasem Al Huniti
Insurance Markets and Companies Volume 17 2026, Issue #2

Tracing the invisible: How CBDCs can strengthen anti-money laundering in small open economies

Mesbah Fathy Sharaf, Abdelhalem Mahmoud Shahen, El-Hussien Ibrahim Mansour
Banks and Bank Systems Volume 21 2026, Issue #1

Accounting-based financial performance, corporate governance, and firm value: Evidence from Indonesian listed technology firms

Apriani Simatupang, Eduard Ary Binsar Naibaho, Gladys T. Evidente, Zeplin Jiwa Husada Tarigan
Accounting and Financial Control Volume 7 2026, Issue #2

Governance mechanisms and the effectiveness of school operational fund management: Evidence from public schools in Indonesia

Haryanto, Biiznihi Taslim, Faisal Faisal, Agung Juliarto, Wahyu Meiranto
Knowledge and Performance Management Volume 10 2026, Issue #2

Blockchain-enabled verification, reporting quality, and green sukuk pricing: Evidence from Malaysia, Indonesia, Saudi Arabia, and the UAE

Ayman Bader, Zaid Mohammad AL Hawatmah, Munif Zoubi
Investment Management and Financial Innovations Volume 23 2026, Issue #2

Audit committee and financial reporting quality in an emerging market: Evidence from regulatory reform in Vietnam

Hien Nguyen Thi Thu, Thi Le Hang Nguyen, Ky Han Tran, Ngoc Tien Nguyen, Hoang Long Nguyen
Investment Management and Financial Innovations Volume 23 2026, Issue #2
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