This study provides up-to-date evidence concerning the relationship between government ownership and R&D investments in the Chinese context. Using a large sample comprised of 15,138 observations from A-share firms traded on the Shanghai and Shenzhen stock exchange between 2009 and 2018, the...

This study examines the relationship between a board meeting and banks performance in Africa. This paper provides insight on this question after taking into account the endogeneity of the relationship between board meetings and performance. Specifically, we use the GMM technique and a sample of...

The purpose of the study was to establish the impact of audit committee characteristics on audit fees from listed companies in Ghana. Audit committee size, gender diversity, meeting, and financial expertise were adopted to measure audit committee characteristics against the fees charged by the...

The paper examines the connection between the top management team determinants and corporate governance in Saudi Arabia's financial listed companies. The study covers the financial sector for five years from 2014 to 2018. Moreover, feasible general least squares regression is used to run the...

This study investigates the moderating role of ownership structure in the nexus between corporate governance and the financial performance of manufacturing firms in Ghana. The study uses GLS regression to analyze a panel dataset of 7 manufacturing firms over 14 years. We find a positive and...

This study examines the relationship between internal audit functions and investment efficiency. We want to test the involvement of internal audit functions in corporate strategic management decisions like investment efficiency. This study employs all non-financial public listed on the Indonesia...

We empirically study the role of product market competition and market power, discipline vs complement role, on real earnings management (REM) in Indonesia. Using 1800 firm-year observations from 2012 to 2020, we discover that the competition has an inverse association with REM, implying that...

The current study investigates how board gender diversity moderates the relationship between corporate governance mechanisms (CG) and earnings management (EM) practices of firms in sub-Saharan Africa. The study samples annual reports and financial statements of 52 firms from nine sub-Saharan...

This study analyzes the limitations of EBITDA (Earnings Before Interest, Taxes, Depreciation and Amortization) Multiple from the perspective of the going concern principle. A new Adjusted EBITDA Multiple that complements the limitations of the EBITDA Multiple is generated and applied to...

Green bonds, as one of the main tools of green finance, have become an important choice of enterprises in green industries. Therefore, it has become an important theoretical and practical hot topic whether to select and what factors affect a choice to issue labeled green bonds for enterprises...