...Mubashir Ali Khan; Josephine Tan-Hwang Yau; Aitzaz Ahsan Alias Sarang; Ammar Ali Gull; Muzhar Javed Purpose This study aims to examine the extent to which information asymmetry affects investment efficiency and whether the presence of blockholders moderate this relationship. Design/methodology...

...Amal Hamrouni; Mondher Bouattour; Nadia Ben Farhat Toumi; Rim Boussaada Purpose The current study aims to investigate the relation between corporate social responsibility (CSR) and information asymmetry, as well as the moderating effect of board characteristics (gender diversity, size...

... and to mitigate information asymmetry and agency costs (Jensen and Meckling, 1976 ; Jensen and Murphy, 1990). However, early empirical studies on the effects of managerial equity compensation in developed markets yield mixed results (Burns and Kedia, 2006 ; Bergstresser and Philippon, 2006 ; Cheng and Warfield...

...Nicola Moscariello; Pietro Fera; Ettore Cinque Purpose By analyzing the relationship between discretionary accruals and information asymmetry throughout the latest global financial crisis, this paper deepens our understanding of the effect of managerial discretion on the informativeness...

... documentary evidence on whether public and private firms in the GCC area engage in real earnings management and whether the behavior is more prevalent in private or public firms. Governance Risk Information asymmetry GCC counties Real earrings management G32 M4 L20 Earnings...

... and Shrives, 2006 ; Dobler et al., 2011 ; Miihkinen, 2012). Furthermore, previous research also discusses the additional role of risk disclosure with respect to general information disclosure of companies (Dobler, 2008). Board characteristics Competence Information asymmetry Financial...

...Husam Basiddiq; Khaled Hussainey Purpose This paper aims to extend and contribute to prior UK research on the association between information asymmetry and dividends propensity. It seeks to investigate the impact of the number of analysts following firms, a proxy for information asymmetry...