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The role of internal auditing in improving the accounting information system in Jordanian banks by using organizational commitment as a mediator

Al Zobi, Mo’taz Kamel; Jarah, Baker Akram Falah - In: Risks : open access journal 11 (2023) 9, pp. 1-14

In light of the function of Internal Auditing and its significance in assessing and ensuring the validity of data, information, reports, and high lists generated by the Accounting Information System and improving its credibility and dependability, the purpose of this study was to investigate the...

Persistent link: https://www.econbiz.de/10014370538

Board characteristics and bank stock performance : empirical evidence from the MENA region

Awad, Antoine B.; Gharios, Robert; Abu Khalaf, Bashar K.; … - In: Risks : open access journal 12 (2024) 5, pp. 1-22

, board independence, number of board meetings, and CEO duality with stock performance measured by the bank's share price and … market-to-book ratio. Further, several control variables were utilized such as the bank's capital adequacy, profitability …, and size. The empirical findings reveal that board independence positively affects the bank stock performance while the …

Persistent link: https://www.econbiz.de/10014636540

Effect of capital structure on the financial performance of Ethiopian commercial banks

Muhammed, Seid; Desalegn, Goshu; Emese, Prihoda - In: Risks : open access journal 12 (2024) 4, pp. 1-15

. Based on these findings, this study recommends that bank authorities concentrate on bolstering their deposit base, managing …

Persistent link: https://www.econbiz.de/10014636494

Size-Threshold effect in the capital structure-firm performance nexus in the MENA region : a dynamic panel threshold regression model

Attia, Eman Fathi; Eldeen, Hamsa hany Ezz; Daher, Sameh Said - In: Risks : open access journal 11 (2023) 2, pp. 1-13

This paper investigates the nonlinear relationship between capital structure and firm performance in the MENA region using a sample of 499 listed firms over the 2007-2020 period, or 6986 firm-year observations. Specifically, we examine the size-threshold effect in the capital structure- firm...

Persistent link: https://www.econbiz.de/10014233158

ESG disclosure and firm performance : an asset-pricing approach

Khandelwal, Vinay; Sharma, Prashant; Chotia, Varun - In: Risks : open access journal 11 (2023) 6, pp. 1-22

Disclosing information on environmental, social, and governance (ESG) parameters is voluntary for most firms across the world. Companies disclose their performance on ESG datapoints due to two main reasons-(i) to gain the trust of stakeholders through increased transparency and (ii) to comply...

Persistent link: https://www.econbiz.de/10014335855

Is additional CEO remuneration a performance driver? : DAX CEOs evidence

Costa, Magali; Lisboa, Inês Margarida; Marzinzik, René - In: Risks : open access journal 11 (2023) 7, pp. 1-15

This study aims to understand the impact of the additional remuneration of the Chief Executive Officer (CEO) over the mean remuneration of the board of directors on firms' financial performance. The objective is to understand if the highest compensation of the CEO is a firm performance driver....

Persistent link: https://www.econbiz.de/10014391586

Corporate governance, firm performance and financial leverage across developed and emerging economies

Ploypailin Kijkasiwat; Hussain, Anwar; Mumtaz, Amna - In: Risks : open access journal 10 (2022) 10, pp. 1-20

This research inquiry analyzed the association between corporate governance and firm performance through the mediating role of financial leverage based on panel data of 2568 firms during the period from 2002 to 2017. The study uses a two-step dynamic panel as well as a generalized method of...

Persistent link: https://www.econbiz.de/10013555519

Intellectual capital, political connection, and firm performance : exploring from Indonesia

Cahyono, Suham; Ardianto, Ardianto - In: Risks : open access journal 12 (2024) 7, pp. 1-15

The relationship between intellectual capital and firm performance represents a critical facet of corporate governance, warranting comprehensive investigation. By analyzing data from 1151 non-financial firms listed on the Indonesia Stock Exchange over the period from 2018 to 2022, the authors...

Persistent link: https://www.econbiz.de/10014637256

Influence of macroeconomic factors on financial liquidity of companies : evidence from poland

Nowicki, Jarosław; Ratajczak, Piotr; Szutowski, Dawid - In: Risks : open access journal 12 (2024) 7, pp. 1-22

The objective of this study is to examine the relationship between macroeconomic variables and the financial liquidity of companies. In this context, two main research questions were formulated. Firstly, which macroeconomic variables impact the financial liquidity of companies? Secondly, what is...

Persistent link: https://www.econbiz.de/10014637181

The relationship between innovation and risk taking : the role of firm performance

Widianingsih, Yuni Pristiwati Noer; Doddy Setiawan; … - In: Risks : open access journal 11 (2023) 8, pp. 1-13

One perspective suggests that firms heavily involved in innovation may face increased risks. It is essential to know the suitable proxies in measuring innovation related to risk taking. Many studies use research-and-development intensity (RDI) and research-and-development spending (RDS) as...

Persistent link: https://www.econbiz.de/10014370413