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Keywords: Ownership concentration
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Journal Articles
Ownership structure, earnings management and value relevance of loan loss provision components
Available to Purchase
Journal of Accounting in Emerging Economies (2025) 15 (4): 861–881.
Published: 12 June 2025
... only Value relevance Loan loss provisions Ownership concentration State ownership Earnings management Income smoothing 09 09 2024 18 02 2025 18 05 2025 The relationship between ownership concentration, corporate governance quality, and earnings management is well...
Journal Articles
Does ownership structure affect the degree of corporate financial distress in China?
Available to Purchase
Journal of Accounting in Emerging Economies (2015) 5 (1): 35–50.
Published: 02 February 2015
... at: yanziboshi@126.com © Emerald Group Publishing Limited 2015 Degree of corporate financial distress Ownership component Ownership concentration Ownership structure Separation of cash-flow rights and control rights Special treatment Ownership component refers to the identity...
Journal Articles
An empirical investigation of the influence of ownership concentration and identity on firm performance of Egyptian listed companies
Available to Purchase
Journal of Accounting in Emerging Economies (2013) 3 (2): 164–188.
Published: 28 June 2013
...Abdelmohsen M. Desoky; Gehan A. Mousa Purpose The paper aims to empirically investigate the influence of ownership concentration and identity on firm performance using a sample of 99 of the most active publicly listed companies on the Egyptian Exchange (EGX). Design/methodology/approach Firm...
