Evaluation of ownership structure and audit-quality in the wake of the Covid-19 crisis: empirical evidence from Jordan

EE Alharasis - International Journal of Law and Management, 2023 - emerald.com
Purpose This study aims to collect new empirical evidence to determine how different forms
of ownership structure responded to the recent COVID-19 crisis. In light of this tragedy, it …

Stabilizing or destabilizing: the effect of institutional investors on stock return volatility in an emerging market

S Batra, M Yadav, I Jindal, M Saini… - Multinational Business …, 2024 - emerald.com
Purpose This study aims to examine the impact of institutional investors and their classes on
the stock return volatility of an emerging market. The paper also determines the moderating …

The interaction effect of independent boards on corporate governance-corporate social responsibility (CG-CSR) and performance nexus

S Karim, N Abdul Manab… - Asian Academy of …, 2020 - dsgate.uum.edu.my
The financial crises over the past two decades were identified as the main reason for the
economic collapse. Malaysia suffered the same fate when many organisations crumpled …

Foreign investors and stocks' volatility: evidence from COVID-19

S Batra, M Yadav, M Saini - International Journal of Social Economics, 2024 - emerald.com
Purpose The purpose of this study is twofold: first, to examine the relationship between
foreign ownership and stock return volatility and second, to explore how COVID-19 impacts …

Auditor industry specialization and cost of equity on earnings management: the moderating role of institutional ownership

A Arianpoor, N Farzaneh - International Journal of Law and …, 2023 - emerald.com
Purpose This study aims to explore the moderating role of institutional ownership in the
impact of auditor industry specialization and the cost of equity on earnings management in …

The impact of institutional ownership on the value relevance of accounting information: evidence from Egypt

A Diab, SI Abdelazim, ABM Metwally - Journal of Financial Reporting …, 2023 - emerald.com
Purpose This paper aims to examine the value relevance (VR) of accounting information (AI)
presented by Egyptian listed non-financial companies. Further, the study investigates the …

The mediating effect of internal control for the impact of institutional shareholding on corporate financial performance

X Li - Asia‐Pacific Journal of Financial Studies, 2022 - Wiley Online Library
This study analyzes the mediating effect of internal control (IC) on corporate financial
performance from an information economics perspective. The results show that effective IC …

Board diversity and firm performance in Chinese manufacturing firms: Moderating role of CEO duality

Z Zahid, J Zhang, F Ali… - BRQ Business Research …, 2024 - journals.sagepub.com
This study explores the relationship between board diversity and firm performance, with a
focus on the moderating role of CEO duality in Chinese manufacturing firms. This study …

Does ownership structure drive the effect of CEO overconfidence on earnings quality?

B Bzeouich, F Depoers, F Lakhal - Journal of Applied Accounting …, 2024 - emerald.com
Purpose The purpose of this paper is to examine the effect of chief executive officer (CEO)
overconfidence on earnings quality and the moderating role of ownership structure as a …

Attracting institutional investments to emerging markets: The case of Turkiye

SB Avci - International Journal of Finance & Economics, 2024 - Wiley Online Library
Understanding institutional investors' investment criteria in emerging markets is essential
because they typically make large investments without control rights or protection of the rule …