... Limited Licensed re-use rights only Foreign ownership Managerial ownership Blockholder ownership Institutional ownership Neo-institutional theory Emerging economies Sustainability reporting As shareholders are among the major stakeholders in an organisation, ownership characteristics...

... reasoning and prior empirical analyses, the authors find a statistically negative association between earnings quality, evidenced by information relating to accruals and the cost of equity capital. However, when they extend the analysis by investigating the combined effect of institutional ownership...

...Mohamed Omran; Yasean A. Tahat Purpose Drawing upon agency theory, this study aims to assess the value relevance (VR) of accounting information released by non-financial firms listed on the Kuwait stock exchange for the period of 2015-2018. Also, the influence of institutional ownership level...

... Publishing Limited Licensed re-use rights only IFRS Earnings management Value relevance Institutional ownership Financial disclosure The widespread acceptance of International Financial Reporting Standards (IFRS) has been remarked upon and studied at great length, and many investigations...