... Limited Licensed re-use rights only Corporate governance Zombie companies Governance index Agency theory G32 G34 D22 L25 “Zombie companies” (Hereafter Zombie) refer to businesses on the edge, relying heavily on bank loans and government subsidies to avoid bankruptcy (Caballero...

... Risk management disclosure Financial performance Ownership structure Insurance companies Jordan and Palestine ISO 31000 G22 G32 G34 L25 Insurance is essential for transferring risks (Li et al., 2023), and effective risk management, a coordinated strategy for handling risk...

... firm Non-sharia-compliant firm Profitability Board of directors Resource dependence theory L25 G34 G41 Despite the lack of a comparative study, Alsharari and Alhmoud (2019) asserted that the profitability of SCF can be attributed to sharia compliance. Gati et al. (2020...

... G11 L25 M41 The use of accruals in manipulating earnings is known as earnings management, and it is an issue that directly affects overall integrity of financial reporting and significantly influences resource allocation throughout the economy (Healy and Wahlen, 1999). The economic...