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Keywords: Ownership concentration
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Journal Articles
Ownership concentration and Covid-19 disclosure: the mediating role of corporate leverage
Available to Purchase
International Journal of Accounting and Information Management (2022) 30 (3): 339–351.
Published: 18 March 2022
...Khaldoon Albitar; Mahmoud Elmarzouky; Khaled Hussainey Purpose This paper aims to examine the impact of ownership concentration on Covid-19 disclosure in the narrative sections of corporate annual reports. It also explores the mediating role of corporate leverage on the ownership concentration...
Journal Articles
ESG disclosure and firm performance before and after IR: The moderating role of governance mechanisms
Available to Purchase
International Journal of Accounting and Information Management (2020) 28 (3): 429–444.
Published: 27 March 2020
... 350. Furthermore, the study is suggestive of a moderation effect of corporate governance mechanisms (i.e. ownership concentration, gender diversity and board size) on the ESGD-FP nexus. Additionally, this paper finds that firms voluntarily associated with IR have a tendency to achieve better firm...
Journal Articles
Monitoring function of the board and audit fees: contingent upon ownership concentration
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International Journal of Accounting and Information Management (2017) 25 (1): 70–90.
Published: 06 March 2017
...Richard Bozec; Mohamed Dia Purpose The aim of this paper is to revisit the board independence–audit fees (BI–AF) relationship while taking into account the ownership structure of the firm. Two effects are unfolding along the ownership concentration spectrum: separation of ownership and control...
