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Corporate governance and capital structure decisions : moderating role of inside ownership

Chowdhury, Suman Paul; Ahmed, Riyashad; Debnath, Nitai … - In: Risks : open access journal 12 (2024) 9, pp. 1-22

This study empirically investigates the association between board attributes and capital structure decisions of non-financial listed firms in Bangladesh. This study also investigates how this association is shaped and moderated by the level of insider ownership. The current study takes 3096...

Persistent link: https://www.econbiz.de/10015066339

The effect of corporate governance structure on fraud and money laundering

Mousavi, Maryam; Zimon, Grzegorz; Salehi, Mahdi; … - In: Risks : open access journal 10 (2022) 9, pp. 1-25

This paper aims to assess the effect of corporate governance mechanisms, including board members’ and audit committee members’ characteristics, particularly their independence, expertise in terms of finance and industry and efforts on the level of fraud and money laundering (ML) in financial...

Persistent link: https://www.econbiz.de/10013368981

The effect of corporate governance structure on fraud and money laundering

Mousavi, Maryam; Zimon, Grzegorz; Salehi, Mahdi; … - In: Risks : open access journal 10 (2022) 9, pp. 1-25

This paper aims to assess the effect of corporate governance mechanisms, including board members' and audit committee members' characteristics, particularly their independence, expertise in terms of finance and industry and efforts on the level of fraud and money laundering (ML) in financial...

Persistent link: https://www.econbiz.de/10013473179

Board response to transnational regulation on corporate governance : a case study on EU banking regulation

Ikäheimo, Seppo; Schiehll, Eduardo; Sinha, Vikash Kumar - In: Risks : open access journal 12 (2024) 1, pp. 1-20

How does a board of directors respond to stringent transnational regulations on corporate governance? We explore this question in a case study that includes interviews with key governance actors of a bank dealing with regulatory changes in the European Union (EU) initiated in 2010 in response to...

Persistent link: https://www.econbiz.de/10014480890

Gender diversity in the boardroom and corporate cash holdings : the moderating effect of investor protection

Wan Adibah Wan Ismail; Khairul Anuar Kamarudin; Gupta, … - In: Risks : open access journal 10 (2022) 3, pp. 1-18

This paper investigates whether gender diversity in the boardroom is associated with corporate cash holdings and whether investor protection moderates the effect of corporate board gender diversity on corporate cash holdings. Using 20,750 firm-year observations from 33 countries, our analyses...

Persistent link: https://www.econbiz.de/10013161516

The moderating impact of the audit committee on creative accounting determination and financial reporting quality in Iraqi commercial banks

Abed, Ibtihal A.; Hussin, Nazimah; Haddad, Hossam; … - In: Risks : open access journal 10 (2022) 4, pp. 1-22

The main function behind the conceptualization of creative accounting is maintaining the quality of financial reporting practice. This phenomenon has attracted the attention of researchers for decades, especially in the banking sector, concerning its wide implications and indications for...

Persistent link: https://www.econbiz.de/10013355414

Creative accounting determinants and financial reporting quality : systematic literature review

Abed, Ibtihal A.; Hussin, Nazimah; Ali, Mostafa A.; … - In: Risks : open access journal 10 (2022) 4, pp. 1-25

Creative accounting is considered to be a 21st-century phenomenon that has received increased attention after the worldwide economic crisis and budget deficits, particularly the prevention and detection of accounting manipulation. Creative accounting is a practice that influences financial...

Persistent link: https://www.econbiz.de/10013355430

What drives banks to provide green loans? : Corporate governance and ownership structure perspectives of Vietnamese listed banks

Hoque, Ariful; Duong Thuy Le; Le, Thi - In: Risks : open access journal 12 (2024) 9, pp. 1-23

This study delves into the influence of banks' governance and ownership structures on green lending. To examine this, we utilized the two-step system GMM and PCSE methods on the panel data of Vietnamese commercial banks spanning from 2010 to 2023. The findings suggest that board characteristics,...

Persistent link: https://www.econbiz.de/10015066370

The impact of guarantees on the performance of pension saving schemes : insights from the literature

Bohnert, Alexander - In: Risks : open access journal 3 (2015) 4, pp. 515-542

scheme's financial performance over time. In this context, we aim to provide a presentation of insights from selected … literature studying the impact of point-to-point guarantees and cliquet-style interest rate guarantees on the performance of … a contract's financial performance, especially compared to benchmarks, and that customers knowingly opt for such …

Persistent link: https://www.econbiz.de/10011402676

Unveiling outperformance : a portfolio analysis of top ai-related stocks against IT indices and robotics ETFs

Karoui, Ali Trabelsi; Sayari, Sonia; Dammak, Wael; … - In: Risks : open access journal 12 (2024) 3, pp. 1-21

In this study, we delve into the financial market to compare the performance of prominent AI and robotics … stocks have delivered superior performance, as indicated by metrics like Sharpe and Treynor ratios, providing insights into …

Persistent link: https://www.econbiz.de/10014497423

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