... at: viviana.ecca@unica.it 25 10 2024 05 03 2025 23 04 2025 20 05 2025 © Emerald Publishing Limited 2025 Emerald Publishing Limited Licensed re-use rights only Real earnings management Peer effects Specialized auditing Institutional ownership The social determinants...

... diversity in developing economies and the joint effect of women directors and institutional/foreign ownership on board oversight effectiveness. Sumon Kumar Das can be contacted at: skdas@nstu.edu.bd Board gender diversity Critical mass effect CEO compensation Institutional ownership Foreign...

... 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...

... investors, in contrast to private investors, invest money on behalf of others. 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...

...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...