...Shayan Farhangdoust; Mahdi Salehi; Homa Molavi Purpose The purpose of the present paper is to examine the trade-off relationship between managerial ownership and corporate debts and whether this relationship is moderated by ownership structure and corporate tax rates, particularly in a transition...

...Ahmad Ibrahim Said Karajeh Purpose This study aims to investigate the relationship between earnings quality and corporate voluntary disclosure among Malaysian listed companies. Moreover, it examines the moderating effect of the ownership structure on the relationship between earnings quality...

... consists of a literature review, aimed at highlighting the “points of contact” between RMS and PMS along three main dimensions: scope of the system, measurement and ownership. Findings – Key papers and books published in the field are examined. Based on this review, an assessment of similarities...

...Jaana Lappalainen; Mervi Niskanen Purpose The purpose of this paper is to investigate the impact that ownership structure and board composition have on financial performance in a sample of Finnish small to medium‐sized enterprises (SMEs). Design/methodology/approach The data for this study...