... Limited Licensed re-use rights only Earnings management Firm value Cash holdings However, in response to the 2006 Saudi stock market collapse, revisions were made to accounting standards and governance codes, leading to investigations into the extent of AEM practices among companies...

...Mengyao Xia Purpose The purpose of this paper is to investigate the relationship between market maker rules and firm value in the National Equities Exchange and Quotations (NEEQ) market and explore the effectiveness channel mechanism for the influence of the market maker system on firm value...

... to validate the findings. Findings The results indicate a strong positive impact of ESG performance on a firm’s value, thus indicating that sustainable practices contribute to long-term economic success. The type of ownership is significant for minority shareholders having a positive moderating impact...

...Mouna Guedrib; Ghazi Marouani Purpose The purpose of this study is to examine the interactive impact of tax avoidance and tax risk on the firm value. Design/methodology/approach This study covers 290 observations on non-financial corporations listed on the Tunisian Stock Exchange...

... connected firms. Originality/value To the best of the authors' knowledge, this study is one of the first to examine the relationship between PCs and both firms’ profitability and market value in Egypt. Financial performance Firm value Political connections Egypt The financial performance...

... expenditure and its effectiveness on firm values. Design/methodology/approach The sample includes 1,388 firm-year observations for 2004–2015 of listed firms on the Korean Stock Exchange (KSE) whose CSR measures, KEJI (Korea Economic Justice Institute) index are available from the Citizens' Coalition...

.... The findings are also in line with Cai et al. (2012) , who show that CSR by firms in controversial sectors benefits firm value. However, the results of this study depart from the findings of Cai et al. (2012) by highlighting the importance of competitive advantage. Predominantly...