...Julia Barbar Purpose This study aims to examine the impact of institutional voids and sociocultural norms on the prevalence of government ownership in the Middle East and North Africa (MENA) region. It also tests the moderating effect of control-enhancing ownership mechanisms, specifically block...

...Badingatus Solikhah; Ching-Lung Chen; Pei-Yu Weng; Mamdouh Abdulaziz Saleh Al-Faryan Purpose This study aims to examine the association between related-party transactions (RPT) and tax avoidance. The study further investigates whether government ownership improves scrutiny of tax aggressiveness...

.... The authors hand-collected data on anti-corruption disclosures by using content analysis. Findings This study provides empirical evidence that government ownership, country-level accounting competence and high-quality auditors increase companies’ anti-corruption disclosures. Meanwhile, this study finds...