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Cash holdings, board governance characteristics, and Egyptian firms’ performance

Ali, Mohamed Ali Shabeeb; Aly, Saleh Aly Saleh; … - In: Cogent business & management 11 (2024) 1, pp. 1-19

Performance. This paper holds potential implications for businesses based in Egypt, as well as for investors who operate within …

Persistent link: https://www.econbiz.de/10014534508

Moderating role of risk management effectiveness on corporate social responsibility-corporate performance relationship

Husaini, Husaini; Nurazi, Ridwan; Saiful - In: Cogent business & management 10 (2023) 1, pp. 1-14

This study is designed to provide empirical evidences on the conditional influence corporate social responsibility (CSR) on corporate accounting and market performance. This study considers risk management (RM) as a conditional or moderating variable. Accounting performance was proxied by return...

Persistent link: https://www.econbiz.de/10014529287

Abdul Rasheed P. C; Hawaldar, Iqbal Thonse; … - In: Cogent business & management 8 (2021) 1, pp. 1-17

Related Party Transactions (RPTs) are perceived as genuine transactions, which fulfill the economic needs of a company. However, the controlling shareholders may use RPTs as a tool for transferring the firm’s resources for their private benefit. The dual effect of RPTs, i.e., transaction...

Persistent link: https://www.econbiz.de/10012662188

The determinants and effects of the early adoption of IFRS 15 : evidence from a developing country

Aladwey, Laila; Diab, Ahmed - In: Cogent business & management 10 (2023) 1, pp. 1-22

have a significant positive effect on the early adoption of IFRS 15 in Egypt. Regarding the effects of firm characteristics … as Egypt. To the best of our knowledge, this is the first study that examines the determinants of IFRS 15ʹs early … investors in emerging markets such as Egypt to the changes and updates in IFRS related to revenues, which can enhance the …

Persistent link: https://www.econbiz.de/10014460733

The moderating effect of the interaction between joint audit and accounting conservatism on the association between corporate governance and corporate performance

Elmashtawy, Ahmed; Mohd Hassan Che Haat; Shahnaz Ismail; … - In: Cogent business & management 11 (2024) 1, pp. 1-25

Egypt. From 2016 through 2020, the sample consisted of 61 non-financial Egyptian corporations listed. Panel data analysis …

Persistent link: https://www.econbiz.de/10014529050

The discipline vs complement role of product market competition and market power : evidence from real earnings management in an emerging market

Sanusi, Fauji; Januarsi, Yeni; Purbasari, Intan; … - In: Cogent business & management 10 (2023) 1, pp. 1-23

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...

Persistent link: https://www.econbiz.de/10014466946

Do ownership structures affect the establishment of a risk management committee? : evidence from an emerging market

Malik, Masturah; Rohami Shafie; Ku Nor Izah Ku Ismail; … - In: Cogent business & management 10 (2023) 2, pp. 1-25

The main aim of this paper is to examine the determinants that contribute to the establishment of a risk management committee (RMC) in a firm. Unlike previous studies, this paper investigates the types of ownership structure, comprising family, institutional, government, managerial, and foreign...

Persistent link: https://www.econbiz.de/10014503263

Better understanding of executive managers' features effect on small- and medium-sized service firms' risk-taking using multiple factors as control variables : fresh insights from emerging markets

Al-Shboul, Moh'd Anwer - In: Cogent business & management 11 (2024) 1, pp. 1-24

The current study aims to measure the effect of executive managers (EMs) features on the risk-taking level in Jordanian small- and medium-sized service firms. For data analysis purposes, ordinary least squares regression analysis was utilized. We used the screening sample approach. A sample of...

Persistent link: https://www.econbiz.de/10014521041

Do corporate governance mechanisms matter to the reputation of financial firms? : evidence of emerging markets

Eriqat, Ibrahim O. A.; Tahir, Muhammad; Abdul Hadi Zulkafli - In: Cogent business & management 10 (2023) 1, pp. 1-21

The primary aim of this study is to provide a comprehensive measure of corporate reputation and examine the impact of corporate governance on the reputation of listed financial firms in the countries of MENA region. Using a sample of 96 financial companies listed on the stock exchanges of four...

Persistent link: https://www.econbiz.de/10014468065

The effect of R&D expenditures on firm value with firm size moderation in an Indonesia palm oil company

Hutauruk, Martinus Robert - In: Cogent business & management 11 (2024) 1, pp. 1-24

This study aims to ascertain the direct impact of Research and Development (R&D) spending on the value of a company, specifically in the palm oil industry. Additionally, the study examines how the company’s size influences its value concerning R&D expenditures. The inquiry examines the impact...

Persistent link: https://www.econbiz.de/10014529446