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A longitudinal examination of intellectual capital disclosures and corporate governance attributes in Malaysia

Ahmed Haji, Abdifatah; Mohd Ghazali, Nazli A. - In: Asian Review of Accounting 21 (2013) 1, pp. 27-52

Purpose – The purpose of this study is to examine the relationship between intellectual capital disclosure (ICD) and corporate governance attributes following the revised code on corporate governance in Malaysia in 2007. Design/methodology/approach – The sample of the present study was drawn...

Persistent link: https://www.econbiz.de/10014675875

Ownership structure and company performance: a panel study from Poland

Aluchna, Maria; Kaminski, Bogumil - In: Baltic Journal of Management 12 (2017) 4, pp. 485-502

Purpose The purpose of this paper is to investigate the links between company ownership structure and financial performance in the context of the largest Central European stock market. Using the framework of agency theory, the authors address the question of the expropriation effect by dominant...

Persistent link: https://www.econbiz.de/10014685676

A cross-country comparison of the relationship between ownership concentration and firm performance: does judicial system efficiency matter?

Lepore, Luigi; Paolone, Francesco; Pisano, Sabrina; … - In: Corporate Governance: The International Journal of … 17 (2017) 2, pp. 321-340

Purpose The purpose of this paper is to analyze the relationship between ownership structure and firm performance, including judicial system efficiency as a moderator to investigate the joint effects of both explanatory variables. Although prior studies have considered judicial system efficiency...

Persistent link: https://www.econbiz.de/10014695437

The effects of ownership structure on likelihood of financial distress: an empirical evidence

Udin, Shahab; Khan, Muhammad Arshad; Javid, Attiya Yasmin - In: Corporate Governance: The International Journal of … 17 (2017) 4, pp. 589-612

Purpose The purpose of this paper is to explore the role of corporate governance proxies by ownership structure on the likelihood of firms’ financial distress for a sample of 146 Pakistani public-limited companies listed at the Karachi Stock Exchange over the period of 2003-2012....

Persistent link: https://www.econbiz.de/10014695447

Ownership structure, corporate governance and bank efficiency: an empirical analysis of panel data from the banking industry in Ghana

Bokpin, Godfred A. - In: Corporate Governance: The international journal of … 13 (2013) 3, pp. 274-287

Purpose – The purpose of this paper is to document the effect of ownership structure and corporate governance on bank … variables with dummy variables for bank types. Findings – The results show that foreign banks are more cost‐efficient than … efficiency but slightly worsens banks' cost efficiency. Finally, the capital adequacy ratio and bank size are both significant …

Persistent link: https://www.econbiz.de/10014695519

Ownership structure and financial performance in European football

Acero, Isabel; Serrano, Raúl; Dimitropoulos, Panagiotis - In: Corporate Governance: The International Journal of … 17 (2017) 3, pp. 511-523

Purpose This paper aims to analyse the relationship between ownership structure and financial performance in the five major European football leagues from 2007-2008 to 2012-2013 and examine the impact of the financial fair play (FFP) regulation. Design/methodology/approach The sample used...

Persistent link: https://www.econbiz.de/10014695653

Corporate governance, resources, FDI commitment and firm performance : Empirical analyses of Taiwanese high-tech firms

Tsai, Ming-Tien; Tung, Wen-Hui - In: Chinese Management Studies 8 (2014) 3, pp. 313-332

Purpose – This study aims to explore the effects of corporate governance structure and resources on foreign direct investment (FDI) commitment and firm performance. Design/methodology/approach – The data are collected from high-tech firms listed by the Taiwan Stock Exchange. All selected 137...

Persistent link: https://www.econbiz.de/10014697904

The Impact of Ownership Structure on Firm Performance: Evidence from Pakistan

Yasser, Qaiser Rafique; Al Mamun, Abdullah - In: International Journal of Corporate Finance and … 3 (2016) 1, pp. 36-54

The connection between ownership structure and firm performance has attracted much attention, especially in emerging markets, yet yielded many inconsistent empirical results. This paper presents an analysis of the association between eight categories of ownership, HHI Index, GINI index and firm...

Persistent link: https://www.econbiz.de/10012043616

Quality of financial reporting in the Asia-Pacific region : The influence of ownership composition

Yasser, Qaiser Rafique; Mamun, Abdullah Al; Ahmed, Irfan - In: Review of International Business and Strategy 26 (2016) 4, pp. 543-560

Purpose The main purpose of this paper is to examine the causes and interrelations between ownership composition and financial reporting quality of firms in the Asia-Pacific region. Design/methodology/approach The study uses panel data for 420 firms for the period 2011-2013 (three years) from...

Persistent link: https://www.econbiz.de/10014991147

Propensity and comprehensiveness of corporate internet reporting in Egypt : Do board composition and ownership structure matter?

Samaha, Khaled; Dahawy, Khaled; Abdel‐Meguid, Ahmed; … - In: International Journal of Accounting & Information Management 20 (2012) 2, pp. 142-170

Purpose – The purpose of this study is to examine the impact of corporate governance attributes of listed Egyptian companies on the propensity (adoption) and comprehensiveness (quality) of corporate internet reporting (CIR) practices. Design/methodology/approach – This study uses archival...

Persistent link: https://www.econbiz.de/10014759177