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1-6 of 6
Keywords: Ownership structure
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Journal Articles
Journal:
Asian Journal of Accounting Research
Asian Journal of Accounting Research (2026) 11 (4): 367–380.
Published: 07 July 2026
... publication and authors. The full terms of this licence may be seen at Link to the terms of the CC BY 4.0 licence. China Ownership structure ESG performance In recent years, ESG performance has evolved from a symbolic commitment to a strategic imperative. As stakeholders demand greater...
Journal Articles
Journal:
Asian Journal of Accounting Research
Asian Journal of Accounting Research 1–17.
Published: 24 February 2026
... to potential conflicts (Fama and Jensen, 1983). Ownership structures align interests and boost firm value through improved ENDL (Alkurdi and Mardini, 2020).The study evaluates ownership's impact on ENDL through: Government ownership (Akrout and Othman, 2016), foreign ownership (FROWN) (Yin and Wang, 2018...
Journal Articles
Journal:
Asian Journal of Accounting Research
Asian Journal of Accounting Research 1–26.
Published: 29 October 2025
...Muhammad Fadhly Rizky Octavio; Doddy Setiawan; Y Anni Aryani; Taufiq Arifin Purpose This study investigates how ownership structure affects environmental, social and governance (ESG) performance in Indonesian companies using stakeholder theory and resource-based view perspectives. Design...
Journal Articles
Journal:
Asian Journal of Accounting Research
Asian Journal of Accounting Research (2024) 9 (4): 399–421.
Published: 30 July 2024
...Ferdy Putra Purpose This research is designed to analyze the effectiveness of the audit committee, nomination and remuneration committee, and ownership structure on company performance and how COVID-19 moderates the influence of these governance mechanisms on company performance. Design...
Journal Articles
Journal:
Asian Journal of Accounting Research
Asian Journal of Accounting Research (2024) 9 (2): 98–115.
Published: 27 February 2024
...Aklima Akter; Wan Fadzilah Wan Yusoff; Mohamad Ali Abdul-Hamid Purpose This study aims to see the moderating effect of board diversity on the relationship between ownership structure and real earnings management. Design/methodology/approach This study uses unbalanced panel data of 75 listed...
Journal Articles
Journal:
Asian Journal of Accounting Research
Asian Journal of Accounting Research (2024) 9 (1): 67–77.
Published: 26 December 2023
...Md. Atiqur Rahman Purpose The author aims to find value relevance of board characteristics and ownership structures in the banking industry of Bangladesh, an emerging economy with absence of good governance. Design/methodology/approach Pooled Ordinary Least Square (OLS), fixed effect...
Includes: Supplementary data
