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1-7 of 7
Keywords: Institutional ownership
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Journal Articles
Narcissistic greenwashing: a cross-country evidence on the divergent paths to stock price crash risk
Journal of Financial Reporting and Accounting 1–27.
Published: 23 September 2026
... 04 02 2026 18 05 2026 04 08 2026 14 08 2026 © 2026 Emerald Publishing Limited 2026 Emerald Publishing Limited Licensed re-use rights only Narcissistic greenwashing CEO narcissism Greenwashing Stock price crash risk Institutional ownership Managerial ownership...
Includes: Supplementary data
Journal Articles
Ahmed Naser Hamid Eldemiry, Hosam Moubarak, Ismail Gomaa, Toshitsugu Otake, Hebatallah Abd El Salam Badawy
Journal of Financial Reporting and Accounting 1–26.
Published: 17 August 2026
... of institutional ownership on this relationship. Design/methodology/approach A sample of 504 firm-year observations was obtained across 63 nonfinancial firms publicly traded within the Egyptian Exchange during 2015–2022. The empirical analysis was performed employing Pooled Ordinary Least Squares, while two...
Journal Articles
Journal of Financial Reporting and Accounting (2025)
Published: 17 June 2025
... 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...
Journal Articles
Journal of Financial Reporting and Accounting (2025) 23 (4): 1656–1676.
Published: 28 March 2023
... Institutional ownership Insider ownership Foreign ownership Family ownership Firm performance Agency theory Dynamic GMM Several studies have investigated the pivotal corporate governance characteristic of ownership structure in its effect on corporate performance, though the empirical results...
Journal Articles
Journal of Financial Reporting and Accounting (2025) 23 (3): 1206–1226.
Published: 09 February 2023
...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...
Journal Articles
Journal of Financial Reporting and Accounting (2023) 21 (3): 509–525.
Published: 11 October 2021
...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...
Journal Articles
Journal of Financial Reporting and Accounting (2020) 18 (3): 505–531.
Published: 12 June 2020
... 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...
