... auditing Institutional ownership The social determinants of firm decisions have recently been the subject of a growing literature (e.g. Armstrong et al., 2019 ; Bird et al., 2018 ; Grennan, 2019 ; Kaustia and Rantala, 2015 ; Leary and Roberts, 2014 ; Seo, 2021). Despite...

... Board gender diversity Critical mass effect CEO compensation Institutional ownership Foreign ownership Financial sector This study aims to investigate the effect of board gender diversity (BGD) on chief executive officers’ (CEO) compensation and examine how ownership structure, specifically...

... the internet had a significant positive impact on climate change disclosures among mining companies in the ASEAN region. In contrast, institutional ownership exhibited a negative effect on these disclosures. These results suggest that companies’ disclosures are primarily driven by external pressures from...

... Publishing Limited 2024 Emerald Publishing Limited Licensed re-use rights only CEO overconfidence Earnings quality Ownership concentration Family ownership Managerial ownership Institutional ownership The importance of financial reporting quality cannot be overstated, as it serves...

.... Pension funds, mutual funds, banks and insurance firms are major representatives (Shleifer and Vishny, 1986). A rapid increase in institutional ownership has occurred during the last decades from an international perspective (e.g. Hasan et al., 2022). Literature stresses their special...

...Ghassan H. Mardini; Fathia Elleuch Lahyani Purpose This study examines the impact of female directors' representation in the boardroom and the role of institutional ownership (IO) on intellectual capital efficiency (ICE) and its three efficiency components: human capital efficiency (HCE...