July 2024

Does corporate governance affect bank performance in Brazil, Russia, India, and China?

This study utilizes a sample of 67 selected banks from four well-known developing countries, namely Brazil, Russia, India, and China (hereafter BRIC), over nine consecutive years from 2011 to 2019 to examine the effects of corporate governance on bank performance. The study aims to investigate whether the concept of corporate governance in developed countries can also be applied in the banking industry of BRIC. The two...

Author(s): Simon M. S. So and Simon Q. X. Liao

July 2024

Internal audit quality and audit fees: Evidence from China

As an integral part of corporate governance, assurance services from internal and external sources supervise and evaluate companies’ operations. Systematically combing the relevant internal and external audit literature at home and abroad reveals that internal auditing and audit fees show different relationships in different countries and markets. The objective of this study is to examine the relationship between...

Author(s): Philip LAW and Jialu XU

August 2024

The financial impact of taxation reform in Greek ICTs companies

The present study examines the factors influencing the variation of effective tax rates in the information technology and communications sector, specifically focusing on telematics in Greece. The period under investigation spans from 2008 to 2018, during which the country experienced a prolonged crisis. This research makes dual contributions; both empirically and methodologically, to the extensive literature on...

Author(s): Dimitris Balios, Dimitris Karasmanoglou and Stefanos Tantos,

August 2024

Describing the role of intellectual capital in financial performance improvement: A mediating role of knowledge sharing

To address the opportunities and problems posed by the emerging knowledge economy, many of these adjustments include substituting tangible assets for immaterial ones. The primary goal of this study is to comprehend the many consequences of information sharing, intellectual capital, and organizational success. Examining the topic of intellectual capital accounting is the aim of this study. Concerns about intellectual...

Author(s): Alkiviadis Karagiorgos, Antonios Stavropoulos, Dimitra Karagiorgou, Tsipi Zaharenia and Dimitris Katsifas

August 2024

Measuring abnormal book-tax differences: Evidence from U.S. quoted firms

The research proposes a new model for measuring abnormal book-tax difference (ABTD) based on specific sources of book-tax differences regulated by the U.S. income tax code and U.S. GAAP, in order to capture non-conforming tax avoidance. The initial validation reveals that tax-shelter firms exhibit a significantly larger mean value of ABTD compared to their matched counterparts. Moreover, the t-test for ABTD yields a...

Author(s): Yang Lou and Yicheng Wang