Ownership structure and firm performance: Evidence from Vietnamese listed firms
We examine the effect of ownership structure on firm performance, for firms listed on
Vietnamese stock exchanges, using 2744 firm‐year observations over the period from 2007 …
Vietnamese stock exchanges, using 2744 firm‐year observations over the period from 2007 …
Do ownership structures affect risk disclosure in Islamic banks? International evidence
R Grassa, N Moumen, K Hussainey - Journal of Financial Reporting …, 2021 - emerald.com
Purpose Previous works assessing the determinants of banks' risk disclosure in emerging
economies focused on one aspect of risk reporting such as market risk disclosure or …
economies focused on one aspect of risk reporting such as market risk disclosure or …
What drives risk disclosure in Islamic and conventional banks? An international comparison
R Grassa, N Moumen… - International Journal of …, 2021 - Wiley Online Library
This paper examines and compares the relationship between risk disclosure and corporate
attributes in Islamic and conventional banks. Using a comprehensive risk disclosure index …
attributes in Islamic and conventional banks. Using a comprehensive risk disclosure index …
Voluntary cybersecurity disclosure in the banking industry of Bangladesh: does board composition matter?
MMM Mazumder, DM Hossain - Journal of Accounting in Emerging …, 2023 - emerald.com
Purpose Cybersecurity disclosure (CSD) provides users with valuable information and
significant insights about a firm's susceptibility to cyber risk and its management. It is argued …
significant insights about a firm's susceptibility to cyber risk and its management. It is argued …
Foreign ownership and capital structure dynamics
This study explores the relationship between foreign investors and the dynamics of capital
structure. Using a sample of listed firms in Taiwan during the period from 1997 to 2016, our …
structure. Using a sample of listed firms in Taiwan during the period from 1997 to 2016, our …
The impact of directors' foreign experience on environmental information disclosure: Evidence from heavily polluting Chinese firms
MJ Hussain, G Tian, M Ayaz… - Asia‐Pacific Journal of …, 2022 - Wiley Online Library
Based on manually collected data relating to board internationalization, measured as
directors' experience gained in developed countries, this paper explores the relationship …
directors' experience gained in developed countries, this paper explores the relationship …
Are the regional Gulf stock markets weak-form efficient as single stock markets and as a regional stock market?
The purpose of this article is to examine the efficiency of the Gulf Cooperation Council
(GCC) stock markets of Saudi Arabia, the United Arab Emirates, Kuwait, Oman, Qatar, and …
(GCC) stock markets of Saudi Arabia, the United Arab Emirates, Kuwait, Oman, Qatar, and …
Firm, industry, and country level determinants of capital structure: Evidence from Pakistan
T Ahsan, M Wang, MA Qureshi - South Asian Journal of Global …, 2016 - emerald.com
Purpose The purpose of this paper is to find out firm, industry, and country level
determinants of capital structure of Pakistani listed non-financial firms. Design/methodology …
determinants of capital structure of Pakistani listed non-financial firms. Design/methodology …
Risk and performance disclosure during the Covid-19 pandemic: does ownership structure matter?
R Grassa, M Alhashmi, R Rafeea - Journal of Financial Reporting and …, 2023 - emerald.com
Purpose This paper aims to investigate whether risk-related information is associated with a
higher level of performance disclosure (PerfD) in the annual reports during the Covid-19 …
higher level of performance disclosure (PerfD) in the annual reports during the Covid-19 …
Audit rotation, information asymmetry and the role of political connections: international evidence
A Tessema, H Abou-El-Sood - Meditari Accountancy Research, 2023 - emerald.com
Purpose Audit rotation (AR) is a key policy initiative implemented in global jurisdictions to
deal with concerns about audit quality. Auditing financial reports involves communicating …
deal with concerns about audit quality. Auditing financial reports involves communicating …