No. 28-4, August 2020

Index

• Risk disclosure and risk governance characteristics: evidence from a developing economy
• CSR Disclosure, Corporate Governance and Firm Value: a study on GCC Islamic Banks
• IFRS adoption/reporting and auditor fees: the conditional effect of audit firm size and tenure
• Corporate carbon risk, voluntary disclosure and debt maturity
• Diffusion of IFRS using innovation diffusion models
• Do equity incentives for the managements have impact on stock-pricing efficiency? Evidence from China
• The impact of disclosure level and client incentive on auditors’ judgments of related party transactions
• The impact of SFAS 157 on fair value accounting and future bank performance
• Corporate governance, ownership structure and capital structure: evidence from Chinese real estate listed companies
• The influence of corporate governance on corporate sustainability: new evidence using panel data in the Iberian macroeconomic environment