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作者:Ahmed Imran Hunjra , Uzma Perveen , Leon Li ...
来源:[J].Corporate Ownership & Control, 2020, Vol.17 (2)
摘要:Ownership structure plays a vital role in stock market liquidity. We analyze the impact of ownership concentration, institutional ownership and earnings management on stock market liquidity. We select 114 firms from manufacturing sector of Pakistan, India, Australia and Singapore...
作者:Giorgia Nigri , Mara Del Baldo , Armando Agulini
来源:[J].Corporate Ownership & Control, 2020, Vol.17 (2)
摘要:Today, to integrate sustainable development goals into business, an overall integrated sustainable performance management system — to implement and measure these global goals — is needed. In a short timeframe, the benefit impact assessment (BIA) — elaborated by B Lab, u...
作者:Patrick Velte
来源:[J].Corporate Ownership & Control, 2020, Vol.17 (2)
摘要:This paper provides insight to whether Corporate Social Responsibility (CSR) and earnings management are connected. Based on the agency- and stewardship theory the author conducts a literature review and evaluates the empirical results with regard to the CSR-earnings managem...
作者:Ahmed Hassanein , Mohsen Younis
来源:[J].Corporate Ownership & Control, 2020, Vol.17 (2)
摘要:The global financial crisis has created pessimism in terms of prospects of sales rebounding in the future. Therefore, this study aims to examine the stickiness behaviors of firm costs pre, during and post the period of the financial crisis. It uses a sample from the UK chemical i...
作者:Muneer Al Mubarak
来源:[J].Corporate Ownership & Control, 2020, Vol.17 (2)
摘要:The study investigates the impact of corporate governance characteristics on stock prices in the Gulf Cooperation Council (GCC) financial markets. It covers the financial markets of four (GCC) countries with a sample of 237 firms for the period of 2013-2017. The study was ba...
作者:Herman Karamoy , Joy Elly Tulung
来源:[J].Corporate Ownership & Control, 2020, Vol.17 (2)
摘要:Indonesia’s financial sector is highly dominated by the banking industry than the non-bank. It controlled almost 74% of Indonesia’s financial assets in 2014. After post-crisis restructuration, the banking sector has become stronger, with a higher capital adequacy ratio and p...
作者:Mohamed A. Shabeeb Ali , Hazem Ramadan Ismael , Ahmed H. Ahmed
来源:[J].Corporate Ownership & Control, 2020, Vol.17 (2)
摘要:Using a UK panel data set drawn from 1675 Chief Executive Officer (CEO) year observations and 1540 Chief Financial Officer (CFO) year observations, we examine the relationship between CEO and CFO equity incentives and earnings management. In addition, we examine the moderati...
作者:Yasser Barghathi , Esinath Ndiweni , Alhashmi Aboubaker Lasyoud
来源:[J].Corporate Ownership & Control, 2020, Vol.17 (2)
摘要:The present study is intended to scholarly explore auditors’ perceptions regarding joint audits; whether it can improve audit quality. To reach this goal, participants were enrolled from Big 4, non-Big 4, and other stockholders. In addition, the present study examines the pe...
作者:Rahman Yakubu , Tracey Williams
来源:[J].Corporate Ownership & Control, 2020, Vol.17 (2)
摘要:Auditor independence and the quality of audit report is of growing concern to regulators, institutional investors and stakeholders as a series of accounting scandals have undermined the professionalism of auditors. The findings from this study produced an insight of how audi...
作者:Alessandra Allini , Luca Ferri , Marco Maffei ...
来源:[J].Corporate Ownership & Control, 2020, Vol.17 (2)
摘要:This study investigates the effects of firm and country factors, considered as determinants of the financial instruments risk disclosure (FIRD) proxied by IFRS 7 in the European banking system. We select 582 banks-year observations based on the largest five European economie...

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