... by investigating the association between CEO power and corporate tax avoidance and identify how the ownership structure greatly impacts it. Particularly, institutional ownership may play an important role in firms’ decisions on tax avoidance (Zolotoy et al., 2021 ; Sunarto et al., 2021 ; Bird...

...Mahmoud Alghemary; Basil Al-Najjar; Nereida Polovina Purpose The authors empirically investigate the association between acquisition, ownership structure and accrual earnings management (AEM) on real earnings management (REM) using Gulf Cooperation Council (GCC)-listed firms' context. Design...

...Rishi Kapoor Ronoowah; Boopen Seetanah Purpose This study aims to examine the influence of corporate governance (CG) mechanisms and ownership structures on corporate governance disclosure (CGD) in listed Mauritian companies. Design/methodology/approach Multivariate regression techniques, both...

... are consistent with the agency theory suggesting that efficient corporate governance is able to control and reduce a company’s agency problem. Evidence reveals that the effectiveness of the director’s board/ownership structure and audit quality have the most influence on audit risk before than after the 2011...

...Shaker Dahan AL-Duais; Mazrah Malek; Mohamad Ali Abdul Hamid; Amal Mohammed Almasawa Purpose This study aims to investigate the monitoring role of ownership structure (OWS) on real earnings management (REM) practices; previous studies primarily examined the effect of OWS on accrual-based earnings...

...' ownership structure. Findings Board gender diversity, the managerial ownership and frequent board meetings positively influence the Egyptian firms' efficiency measured by assets utilization, while the institutional ownership and board size have negative effects. When using Tobin's Q...

... may be useful to investors, assisting them in making better informed decisions and aids other interested parties in gaining a better understanding of the role played by ownership structure in the quality of auditors. Finally, the paper highlights the importance of the composition of the board...

...Sherliza Puat Nelson; Nurul Farha Mohamed-Rusdi Purpose – The purpose of this paper is to investigate the association between corporate ownership structures and audit fees paid to external auditors by Malaysian companies listed on Bursa Malaysia. This study focusses on the extent of the auditor’s...

...Abdifatah Ahmed Haji; Sanni Mubaraq Purpose – The purpose of this paper is to examine the impact of corporate governance and ownership structure attributes on firm performance following the revised code on corporate governance in Malaysia. The study presents a longitudinal assessment...

... of the quality of earnings are not different within each group. The ownership structure of companies plays important role in determining the quality of earnings in most transparent countries whereas financial factors play significant role in least transparent countries. The markets respond positively to earnings...

...Dan Hu; Haiyan Zheng Purpose – The purpose of this paper is to investigate the degree of corporate financial distress (DOFD) and relationship between ownership structure and the DOFD in China. Design/methodology/approach – The authors estimate the DOFD across a sample of 378 Chinese-listed...

... exploring whether ownership structure affects managers’ innovative behavior and if so, whether the effect is mediated by board composition. Design/methodology/approach – Using a sample of 197 managers within Tunisian SMEs, hypotheses were tested through structural equation modeling and especially...

...Houda Arouri; Mohammed Hossain; Mohammad Badrul Muttakin Purpose – The purpose of this paper is to examine the effect of ownership structure and board composition on bank performance as measured by Tobin's Q and market to book value in Gulf Co-Operation Council (GCC) countries...

... on the association between ownership structure and firm performance in the Egyptian context. It examines the role played by two aspects of ownership structure: the fraction of shares owned by the three largest shareholding interests (ownership concentration) and the fraction of shares owned by different type...

... implications as it may drive away potential graduates with little or no parental resources to support them to develop an accounting career with substantial dependence on family funds. Originality/value The current study is the first to introduce ownership structure based perspective, in a multivariate...