... regression model. Findings Results suggest that companies with a certain ownership structure, high ownership concentration and significant institutional ownership tend to disclose more ESG information. Moreover, audit quality acts as a moderating factor that strengthens this relationship. These findings...

... the literature by examining how ownership structure variables affect performance in an interesting developing country corporate context. Saudi Arabia Government ownership Institutional ownership Insider ownership Foreign ownership Family ownership Firm performance Agency theory Dynamic GMM...

...Aref M. Eissa; Tamer Elgendy; Ahmed Diab Purpose This study investigates the effect of earnings management (EM) and institutional ownership (IO) on investment efficiency (IE). It also investigates the effect of IO, as a governance mechanism, on the relation between EM and IE. Design/methodology...

...Ahmed Diab; Samir Ibrahim Abdelazim; Abdelmoneim Bahyeldin Mohamed Metwally Purpose This paper aims to examine the value relevance (VR) of accounting information (AI) presented by Egyptian listed non-financial companies. Further, the study investigates the influence of institutional ownership...

... are measured by using relevant proxies. A regression model is developed and used to assess the relation between related party transactions and earnings management, taking into account the effects of ownership concentration, family ownership and institutional ownership levels of the companies involved...