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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

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

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

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

The role of regulation in the relationship between financial development and inclusive finance in Sub-Saharan Africa

Nutassey, Victoria Abena; Sibanda, Mabutho; Nomlala, … - In: Cogent Business & Management 10 (2023) 3, pp. 1-20

This study seeks to examine the role of regulation in the relationship between financial development and financial inclusion in Sub-Saharan Africa (SSA). Based on available data, the study used 30 SSA economies from 2008 to 2020, employing a generalized method of moments. The study found that as...

Persistent link: https://www.econbiz.de/10014527907

Estimating the effects of financial inclusion on welfare in sub-Saharan Africa

Ofori-Abebrese, Grace; Baidoo, Samuel Tawiah; Essiam, … - In: Cogent Business & Management 7 (2020) 1, pp. 1-15

The prominent role of financial inclusion in every economy-as it has been widely acknowledged as an enabler to achieving eight out of the 17 Sustainable Development Goals (SDGs) cannot be overemphasized as far as the welfare of individuals is concerned. This study estimates the effects of...

Persistent link: https://www.econbiz.de/10012657283

How commercial banks adjust capital ratios: Empirical evidence from the USA?‎

Abbas, Faisal; Ali, Shoaib; Yousaf, Imran; Rizwan, Sohail - In: Cogent Business & Management 7 (2020) 1, pp. 1-18

This study examines the speed of adjustment of the leverage and regulatory capital ratios between 2002 and 2018 for large commercial banks of the USA. The study applies a two-step system GMM technique to obtain the speed of adjustment. The results prove that higher-quality capital requires...

Persistent link: https://www.econbiz.de/10012657317