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Keywords: Foreign ownership
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Journal Articles
Russia's politically motivated foreign ownership and its impact on sustainability disclosure
Available to Purchase
Journal of Accounting in Emerging Economies (2026) 16 (1): 196–231.
Published: 01 January 2026
...Erekle Pirveli; Timur Uman; Vakhtang Partsvaniya Purpose This study aims to investigate how politically motivated Russian foreign ownership influences corporate sustainability disclosure in Georgia, an emerging economy marked by geopolitical vulnerability and a high concentration of foreign...
Journal Articles
The role of corporate governance on corporate tax avoidance: a developing country perspective
Available to Purchase
Journal of Accounting in Emerging Economies (2025) 15 (1): 84–105.
Published: 29 July 2024
... Limited Licensed re-use rights only Corporate tax avoidance Corporate governance CEO compensation CEO duality Board size Board independence Board gender diversity Foreign ownership CEO personal characteristics Foreign CEO Developing country Agency theory Corporate tax avoidance...
Journal Articles
Ownership structures influence on audit fee
Available to Purchase
Journal of Accounting in Emerging Economies (2015) 5 (4): 457–478.
Published: 02 November 2015
... regression model for a sample of 345 Malaysian companies listed on Bursa Malaysia, this study examines the relationship of ownership structure, namely, managerial ownership, foreign ownership and government ownership with audit fees using data for 2010. Findings – The results show a significant...
