Abstract Research Question/Issue This study seeks to extend agency theory in the context of
tunneling by exploring how different owner types seek private benefits of control …

Purpose This paper aims to contribute to the existing capital structure and board structure
literature by examining the relationship among corporate governance, ownership structure …

As a financial innovation driven by digital technology, FinTech has a significant impact on
the traditional financial system and the real economy. Existing studies mainly focus on the …

In this study, we provide evidence on the effect of introducing state-owned shareholders in
non-state-owned enterprises from the perspective of firms' short-term debt for long-term …

Purpose The purpose of this study is to examine the relation between related party
transactions and both accrual and real earnings management practices in Jordanian …

This paper explores the role of political connections in mergers and acquisitions (M&A) by
examining the stock market performance in the short-run announcement period and the long …

This study empirically examines whether mixed-ownership intensity influences the level of
financial investment across state-owned enterprise (SOE) samples, using the hand-collected …

We find a significant negative relationship between a firm's mixed-ownership reform intensity
ratio and the degree of corporate tax avoidance in China between 2003 and 2018. The path …

Corporate governance research in the context of emerging economies has received
increasing attention in recent years. Corporate scandals and executive failures continue …

This study explores whether the nature of ownership may condition the extent and impact of
political connections on credit risk decisions. We find politically connected boards to exert …