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Keywords: Managerial ownership
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Journal Articles
The impact of material internal control weaknesses, institutional ownership and managerial ownership on future-oriented disclosure: evidence from Islamic economy
Available to Purchase
Journal of Islamic Accounting and Business Research (2025) 16 (5): 855–872.
Published: 30 October 2023
... with MICW and otherwise 0. Moreover, the scoring (0 or 1) method was used to measure the level of future-oriented disclosure of 13 indicators. Findings The findings showed that institutional ownership and managerial ownership have a significant positive effect on future-oriented disclosure, whereas...
Journal Articles
The impact of market competitiveness on investment efficiency: the role of ownership and regulatory structures
Available to Purchase
Journal of Islamic Accounting and Business Research (2025) 16 (2): 348–367.
Published: 01 September 2023
... competitiveness (based on the LI, LIIA and HHI) positively affected investment efficiency. Moreover, institutional ownership and managerial ownership affected the relationship between market competitiveness (based on all proxies of market competitiveness) and investment efficiency. Blockholders’ ownership also...
