...AbdulQuddoos AbdulBasith; Nedal Al-Fayoumi Purpose This study aims to examine the impact of sector market competition on the ownership structure of publicly listed firms in the Gulf Cooperation Council (GCC) countries. Design/methodology/approach The authors employed the system-Generalized...

...Abdallah A.S. Fayad; Arifatul Husna Binti Mohd Ariff; Sue Chern Ooi; Ali H.I. Aljadba; Khaldoon Albitar Purpose This paper aims to explore the role of ownership structure on integrated reporting quality (IRQ) in an emerging market. Design/methodology/approach This study includes a sample...

...Hamza Kamel Qawqzeh Purpose The purpose of this study is to shed light on the relationships between the different types of ownership structure and tax avoidance activities and examine the moderating effect of audit quality. Design/methodology/approach This study used secondary data from...

... in the CSR disclosures. In addition, the board of directors and ownership structure are significantly and positively associated with the CSR disclosures. The results vary across the banking systems. Research limitations/implications This study considers the extent of the CSR disclosure in UAE banks...

... characteristics, corporate governance and ownership structure. Design/methodology/approach A quantitative approach and a content analysis technique is used to measure the extent and quality of CSRD from annual reports. The sample is drawn from the annual reports of 118 Jordanian companies between 2010...

...Tahar Tayachi; Ahmed Imran Hunjra; Kirsten Jones; Rashid Mehmood; Mamdouh Abdulaziz Saleh Al-Faryan Purpose Ownership structure deals with internal corporate governance mechanism, which plays important role in minimizing conflict of interests between shareholders and management Ownership structure...

...Mohammed Bajaher; Murya Habbash; Adel Alborr Purpose This paper aims to examine whether board governance mechanisms and ownership structure play a role in foreign investors’ decisions when buying shares in Saudi listed companies Design/methodology/approach Foreign investment in the Saudi...

... the association between institutional investors and board diversity under various institutional settings, including varying economic conditions (pre-crisis, crisis and post-crisis), legal systems and ownership structures. Design/methodology/approach Using a sample collected from 15 countries for the period...

... to uncover the impact of different dimensions of ownership structure on earnings management. Practical implications First, it stimulates investors to purchase stocks in financial firms that enjoy both high managerial ownership, as they seem enjoying higher earnings quality. Second, the findings encourage...

...Hamza Kamel Qawqzeh; Mohamed Mahmoud Bshayreh; Alaa Wasel Alharbi Purpose This study aims to investigate the effect of the ownership structure types on the indicators of the external audit quality, in the light of the weak legal protection of the shareholders. Design/methodology/approach...

... for this study to focus principally on identifying the key factors that are probably influencing the corporate philanthropic contributions. This study extends the previous studies by understanding the firm characteristics and ownership structure in determining corporate philanthropic contributions. CSR...

... and board size were found to have a positive effect on firm performance. Originality/value Studies on the influence of corporate governance and ownership structures in the context of Oman are still scarce. MSM30 received little attention, even though such an index encompasses the most liquid...

...Helmi A. Boshnak Purpose This paper aims to examine firm characteristics and ownership structure determinants of corporate social and environmental voluntary disclosure (CSEVD) practices in Saudi Arabia to address the paucity of research in this field for Saudi listed firms. Design/methodology...

...Amneh Alkurdi; Ghassan H. Mardini Purpose Adopting agency theory, the purpose of this study is to explore the impact of ownership structure and board of directors’ composition on the extent of tax avoidance strategies. Design/methodology/approach The sample included all of the Jordanian first...

...Sameh Mekaoui; Emna Brahem; Hanen Moalla Purpose This study aims to investigate, on the one hand, the impact of the Tunisian Revolution and internal governance mechanisms (especially, the ownership structure and the board of directors structure on the extent of voluntary information disclosure...

.../methodology/approach Using the financial data of firms issuing multiple classes of stock (hereafter dual-class firms) and firms issuing single class of stock (hereafter single-class firms), the authors measure the effect of firm’s ownership structure (dual class versus single class) on the earnings response...