... governance quality and that, in turn, influences earnings quality. Design/methodology/approach The study employs a structural equation modelling (SEM), to a sample of Egyptian listed firms during 2011–2017, to test the proposed analytical model and to determine the relative importance of both the direct...

... 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...

... of the organizational-professional conflict (OPC) debate to performance in public and private sector organizations, the authors use ANOVA to assess whether there are significant differences between CPAs in the private and public sectors. We also develop a structural equation model to assess the extent to which...