...Maria Stefani Osesoga; Azlina Abdul Jalil; Mazni Abdullah Purpose This study examines the relationship between family ownership and the value relevance of accounting information, with a specific focus on the moderating role of political connections. Design/methodology/approach Using a panel...

... on resource dependency theory (RDT), the study offers a novel perspective on how board political connections influence ARL. Based on a large sample of non-financial listed firms, this study comprises 1,700 firm-year observations for the 2008–2018 period. Pooled ordinary least squares regression tests whether...

...Fawad Ahmad; Muhammad Houqe; Tony van Zijl Purpose Extant literature investigating the tax payment behaviour of politically connected firms largely supports the notion that politically connected firms have tax sheltering incentives, i.e. politically connected firms pay significantly less tax. Our...

...Ameen Qasem Purpose This study aims to examine the association between institutional investors’ ownership (IOW), politically connected firms (POCF) and audit report lag (AUDRL). Design/methodology/approach This study employs a feasible generalised least squares (FGLS) model for panel data...

...Ameen Qasem; Wan Nordin Wan-Hussin; Belal Ali Abdulraheem Ghaleb; Hasan Mohamad Bamahros Purpose The purpose of this study is to investigate the interplay between institutional investors' ownership (IIO), politically connected firms (POC) and sell-side analysts' stock recommendations (ASR...

...Sana Ben Cheikh; Nadia Loukil Purpose The purpose of this paper is to examine the effect of the presence of political connections on firm performance through related party transactions in Tunisia, a country where that is characterized by the Jasmin revolution in 2011. Design/methodology...

...Arthur do Nascimento Ferreira Barros; Milena Rayane Lopes dos Santos; Igor de Albuquerque Melo; Marcos Paulo Dias dos Santos; Suymarha Mendes da Silva Purpose Due to the mixed evidence regarding politically connected (PCON) firms and voluntary disclosure, the authors seek to investigate...

...Anis Maaloul; Raïda Chakroun; Sabrine Yahyaoui Purpose The purpose of this paper is to examine the effect of companies’ political connections (PCs) on their financial and stock performance, as well as on their market values. Design/methodology/approach A sample of non-financial companies...

...Effiezal Aswadi Abdul Wahab; Mazlina Mat Zain; Rashidah Abdul Rahman Purpose – The purpose of this paper is to examine whether political connections further impair auditor independence by investigating the relationship between non-audit fees and audit fees and as to whether political connections...