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Keywords: Block holders
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Journal Articles
Ownership structure and market competition in the Gulf cooperation council
Available to Purchase
Journal of Financial Reporting and Accounting (2024)
Published: 05 December 2024
... Method of Moments (GMM) model for panel data, utilizing over 93,000 data points from 6,215 firm-years across six GCC countries from 2010 to 2020. Findings The results reveal a statistically significant negative relationship between total block holders and institutional ownership for both Herfindahl...
Journal Articles
Do ownership structures affect risk disclosure in Islamic banks? International evidence
Available to Purchase
Journal of Financial Reporting and Accounting (2021) 19 (3): 369–391.
Published: 14 September 2020
... Government ownership Risk disclosure PSIA Block holders The importance of the risk disclosure was stressed for the first time in 1998 by the Institute of Charted Accountants in England and Wales, when the institute published a discussion paper entitled “Financial Reporting of Risk-Proposals...
