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Hidaya Al Lawati and Zakeya Sanad
This study presents current evidence on the impact of different corporate ownership types on audit quality in Oman and potentially in other developing countries with similar institutional environments, such as GCC countries. While previous research has p...
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Mayowa Gabriel Ajao,Jude Osazuwa Ejokehuma
Pág. 187 - 201
This study investigates the effect of ownership structure on the financial performance of listed manufacturing firms in three Sub-Saharan Africa countries (Nigeria, Kenya and South?Africa) based on the critical mass indices of their respective bourse. Re...
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Sattar Khan,Yasir Kamal,Azhar Khan,Arif Hussain,Muhammad Rafiq,Maryam Bibi,Syed Fahad Ali Shah,Zahir Shah,Muhammad Khan
Pág. 141 - 150
The research paper attempts to investigate the connection between Ownership Structure and Audit Committee Effectiveness on discretionary accruals in Pakistan. This study analyzed 5 years of data over the period of 2013 to 2017 of 169 listed firms of the ...
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Eddy Suranta,Pratana Midiastuty,Hairani Ramayanti Hasibuan
Pág. 309 - 318
This study aims to provide empirical evidence of the influence of foreign ownership and foreign board of commissioners on tax avoidance. The dependent variable is tax avoidance, measured using an effective tax rate proxy (ETR), and the independent variab...
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Goran Petkovic, Snezana Konjikusic, Lidija Barjaktarovic, Renata Pindzo
Pág. 23 - 34
Abstract: Research Question: This paper focuses on the basic financial decision making practices of domestic companies and their knowledge of the operational risk management concept. Motivation: Chief Financial Officers (CFOs) play a significant role in ...
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Ainon Ramli
Pág. 1 - 12
In the last twenty years, the issue of firm ownership has received great attention, especially in developed countries such as the United States, the United Kingdom, and European countries. The issue of ownership structures has aroused public concern in M...
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Khaled Abdulwahab Alzeaideen,Sara Zakaria AL-Rawash
Pág. 51 - 58
This study investigates the effect of different ownership structure - (Concentration, Foreign, and Institutional Ownership) - and corporate debt on audit quality of listed companies in Amman Stock Exchange. The research has four hypotheses. To test each ...
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Amneh Alkordi,Munther Al-Nimer,Mouhammad Dabaghia
Pág. 608 - 619
This study aims to examine the impact of ownership structure on the level of accounting conservatism in Jordan by using a sample of 99 manufacturing and financial companies listed on the Amman Stock Exchange between 2005 and 2013. On one hand, ownership ...
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Majd Iskandrani,Asma'a Al-Amareh
Pág. 676 - 683
This research seeks to investigate the relationship between ownership composition and stock's liquidity in Jordan?s unique corporate setting. A multivariate regression was used to investigate the effect of ownership composition on stock's liquidity for l...
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Andrei Trifonov,Alexandr Mikhalchuk,Vladislav Spitsin,Marina Ryzhkova,Lubov Spitsina,Anton Boznyakov
Pág. 59 - 67
The paper analyzes the Russian industry ownership structure and its dynamics for enterprises in Russian (RO), foreign (FO) and joint (JO) ownership in stable periods 2005-2008, 2009-2014, and crisis ones 2008-2009 and 2014-2015. We apply the multivariate...
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