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Institutional investor heterogeneity and analyst recommendation: Malaysian evidence

Qasem, Ameen; Al-Duais, Shaker Dahan - In: Cogent Business & Management 8 (2021) 1, pp. 1-27

This study investigates the association between institutional investors' ownership and sell-side analysts' stock recommendations in the context of the heterogeneous nature of institutional investors. Based on a sample of 281 Malaysian public listed companies over the period 2008-2013 (732...

Persistent link: https://www.econbiz.de/10014001719

Corporate social responsibility and firm performance: The moderation of investment horizon and corporate governance

Waheed, Abdul; Hussain, Shahzad; Hanif, Hasan; Mahmood, … - In: Cogent Business & Management 8 (2021) 1, pp. 1-20

investors, their investment horizon and corporate governance mechanism in the sustainability of corporate social responsibility … in the firm's ownership structure and corporate governance mechanism (agency theory). The study tested the proposed model … institutional investors and firm performance. The study further confirms the agency role of effective corporate governance mechanism …

Persistent link: https://www.econbiz.de/10012657347

Corporate social responsibility disclosure and Islamic bank stability in GCC countries: Do governance practices matter?

Khémiri, Wafa; Alsulami, Faizah - In: Cogent Business & Management 10 (2023) 3, pp. 1-29

non-linear relationship between CSR and IBS and, on the other hand, the moderating effect of governance practices (Sharia … supervisory board, governance structure, institutional quality) on CSR-IBS nexus. To do this, we selected a group of 43 Islamic … GMM method showed that there is a U-shaped relationship between CSR and IBS. Furthermore, they revealed that governance …

Persistent link: https://www.econbiz.de/10014527819

A review of COVID-19 related research in accounting

Harymawan, Iman; Rahayu, Nadia Klarita - In: Cogent Business & Management 9 (2022) 1, pp. 1-14

responsibility, firm performance, financial crisis, risk, and corporate governance. The results of this study are expected to help …

Persistent link: https://www.econbiz.de/10014505423

Internal audit function and investment efficiency: Evidence from public companies in Indonesia

Ardianto, Ardianto; Anridho, Nadia; Ngelo, Agnes Aurora; … - In: Cogent Business & Management 10 (2023) 2, pp. 1-17

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...

Persistent link: https://www.econbiz.de/10014527317

The impact of capital structure on bank profitability: evidence from Vietnam

Pham, Nam Hai; Hoang, Tri M.; Pham, Nhung Thi Hong - In: Cogent Business & Management 9 (2022) 1, pp. 1-25

The purpose of this research is to determine the effect of capital structure on the profitability of Vietnamese commercial banks. Specifically, it investigates the relationship between capital structure and profitability using an imbalanced panel data set of Vietnamese commercial banks from 2012...

Persistent link: https://www.econbiz.de/10014505409

The effects of COVID-19 on conditional accounting conservatism in developing countries: evidence from Jordan

Al-Qudah, Laith Akram; Qudah, Hanan Ahmad; Hamour, … - In: Cogent Business & Management 9 (2022) 1, pp. 1-15

The purpose of this study was to look at the impacts of COVID-19 on the Jordanian banking industry and how it affects the use of the conditional accounting conservatism concept. This study's sample consists of 16 banking institutions listed on the Amman Stock Exchange (ASE) and 64 observations...

Persistent link: https://www.econbiz.de/10014505653

Is government contract a driver of trade credit? The moderating role of bargaining power, financial and institutional constraints

Ha, Tran Manh; Thang, Doan Ngoc; Dat, Luong Van; Dong, … - In: Cogent Business & Management 9 (2022) 1, pp. 1-27

This paper studies the effect of government contracts on trade credit by using cross-country firm-level data. Trade credit is defined as a firm's deferral of payment to its sellers when it buys material inputs. We apply the instrumental variable to take into account the endogeneity problem...

Persistent link: https://www.econbiz.de/10014505787

How do funding diversity and non-performing loans affect bank performance in different economic cycles?

Duong, Khoa Dang; Tran, Phuong Mai Duong; Nguyen, Phung … - In: Cogent Business & Management 10 (2023) 2, pp. 1-21

This paper aims to study the impacts of bank funding diversity, non-performing loans (NPLs), and business cycles on bank performance. We employ Fixed Effect Models and the two-step system Generalized Method of Moments to examine a sample of 37 Vietnamese banks from 2005 to 2020. Our findings...

Persistent link: https://www.econbiz.de/10014527461

The impact of macroprudential policy and political institutions on bank credit risk in Ethiopia: A dynamic ordinary least squares analysis

Adem, Mohammed - In: Cogent Business & Management 10 (2023) 3, pp. 1-20

Credit risk in financial institutions has been widely debated among experts and legislators as a substantial risk to the financial industry's health. In addition to examining bank-specific and macroeconomic reasons, the study examines the impacts of political institutions and macroprudential...

Persistent link: https://www.econbiz.de/10014527584