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The influence of audit committee chair characteristics on financial reporting quality
Lutfi, Abdalwali; Saleh Zaid Alkilani; Saad, Mohamed; … - In: Journal of risk and financial management : JRFM 15 (2022) 12, pp. 1-15
This study examines the extent to which the characteristics of the audit committee chair enhance the quality of financial reports and reduce the possibility for companies to receive a modified audit opinion (MAO) from an external auditor. We apply logistic regression to investigate the influence...
Persistent link: https://www.econbiz.de/10014284405
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Impact of audit committee quality on the financial performance of conventional and Islamic banks
Haddad, Achraf; El Ammari, Anis; Bouri, Abdelfattah - In: Journal of risk and financial management : JRFM 14 (2021) 4, pp. 1-24
crisis. Several reasons explain the differences, such as the audit committee quality of each bank type, the evaluation method … profitability of two bank types. Moreover, it harmed the conventional banks' efficiency but reported an unclear effect within …
Persistent link: https://www.econbiz.de/10012522168
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Board attributes and bank performance in light of Saudi corporate governance regulations
Habtoor, Omer Saeed - In: Journal of risk and financial management : JRFM 15 (2022) 10, pp. 1-27
This study investigates the relationship between various attributes of boards of directors on bank performance in light … board size has a significant positive influence only on operational bank performance (ROA). For board composition, the … significantly all measures of bank performance. With respect to board diversity, only the CEO nationality has a significant positive …
Persistent link: https://www.econbiz.de/10013471442
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Audit committees and COVID-19-related disclosure tone : evidence from Oman
Alshabibi, Badar; Pria, Shanmuga; Hussainey, Khaled - In: Journal of risk and financial management : JRFM 14 (2021) 12, pp. 1-17
In this study, we content analyzed chairman’s statements to measure the tone of COVID-19-related disclosure in Omani listed firms for the year ending 2020. We also examined whether audit committee (AC) characteristics influence disclosure tone. After controlling for corporate board and firm...
Persistent link: https://www.econbiz.de/10012799900
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Audit committee diversity, analysts' forecast accuracy and earnings management : evidence from Malaysia
Marziana Madah Marzuki - In: Journal of risk and financial management : JRFM 15 (2022) 4, pp. 1-27
This paper aims to investigate the effect of audit committee ethnicity, as part of the diverse cultures in Malaysia, on analysts' forecast accuracy. In addition, this study investigates further the interactions between the unique cultures in Malaysia and earnings management to determine whether...
Persistent link: https://www.econbiz.de/10013273021
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Do overlapped audit committee directors affect tax avoidance?
Al Lawati, Hidaya; Hussainey, Khaled - In: Journal of risk and financial management : JRFM 14 (2021) 10, pp. 1-14
directors. Our study focuses on Omani financial institutions, which are highly regulated and monitored by the central bank, and …
Persistent link: https://www.econbiz.de/10012792373
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The influence of the independent non-executive board members on the financial performance of the companies listed in the Bucharest stock exchange
Mihail, Bogdan Aurelian; Micu, Carmen Daniela - In: Journal of risk and financial management : JRFM 14 (2021) 10, pp. 1-14
This paper studies the impact of independent board members on the financial performance of companies listed on the Bucharest Stock Exchange during the period 2016-2020. Different characteristics of the board of directors have been examined extensively in the literature and board independence was...
Persistent link: https://www.econbiz.de/10012628811
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The impact of board diversity, CEO characteristics, and board committees on financial performance in the case of Romanian companies
Mihail, Bogdan Aurelian; Dumitrescu, Dalina; Micu, … - In: Journal of risk and financial management : JRFM 15 (2022) 1, pp. 1-16
This paper examines the impact of board diversity, CEO characteristics, and board committees on the financial performance of the companies listed on the Bucharest Stock Exchange (BSE). In order to test the influence of these characteristics, detailed data on more than 70 firms are collected by...
Persistent link: https://www.econbiz.de/10012813260
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Contingent effect of board gender diversity on performance in emerging markets : evidence from the Egyptian revolution
Ararat, Melsa; El-Helaly, Moataz; Lowe, Alan; Shehata, … - In: Journal of risk and financial management : JRFM 14 (2021) 11, pp. 1-16
The 2011 Egyptian revolution was associated with significant political and social upheaval, followed by societal changes and attempts by policymakers to reduce the marginalisation of women and promote their inclusion in the economy. Drawing on this background, the authors compare the effect of...
Persistent link: https://www.econbiz.de/10012795596
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Women on boards and firm performance : a microeconometric search for a connection
Gruszczyński, Marek - In: Journal of risk and financial management : JRFM 13 (2020) 9/218, pp. 1-13
This paper discusses questions of the gender diversity of corporate boards vis-à-vis firm performance. Typically, researchers have asked if a female presence is associated with improved performance and more transparent governance. The paper´s first part reports on several econometric attempts...
Persistent link: https://www.econbiz.de/10012384345