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Published in 2019 at "Journal of Financial Reporting and Accounting"
DOI: 10.1108/jfra-07-2017-0051
Abstract: Purpose The purpose of this study is to investigate whether a country’s ownership concentration affects the financial reporting quality in a cross-country setting. Design/methodology/approach This paper uses six accounting and auditing indicators to construct a…
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Keywords:
financial reporting;
reporting quality;
ownership concentration;
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Published in 2020 at "Global Business Review"
DOI: 10.1177/0972150919894395
Abstract: AbstractOwnership concentration (OC) is considered an important corporate governance mechanism because owners with concentrated shareholding influence the operations and management of a company. Th...
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Keywords:
ownership concentration;
concentration firm;
firm performance;
performance india ... See more keywords
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Published in 2020 at "Business Perspectives and Research"
DOI: 10.1177/2278533720910842
Abstract: The study attempts to examine the dubious role of majority shareholders in internal governance in the form of moderating agency problems in Indian manufacturing firms. It uses a set of strongly balanced panel data of…
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Keywords:
agency;
ownership concentration;
indian manufacturing;
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Published in 2022 at "Frontiers in Psychology"
DOI: 10.3389/fpsyg.2022.754608
Abstract: The real estate industry is characterized by a high degree of financial intensity and is more significant in certain areas. The relative enterprises require certain financial ability and large shareholders’ controlling power to support their…
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Keywords:
ownership concentration;
managerial behavior;
financial constraints;
financial sustainability ... See more keywords
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Published in 2021 at "Sustainability"
DOI: 10.3390/su13116329
Abstract: Firms in developing economies generally find ways to enhance their reputation and growth in the international market. In this context, an Audit Committee (AC) is composed of multiple skilled members that control and monitor auditing…
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Keywords:
performance;
ceo power;
firm performance;
ownership concentration ... See more keywords
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Published in 2020 at "International Journal of Biometrics"
DOI: 10.5539/ijbm.v15n10p60
Abstract: This study examines the impact of ownership structure on the timeliness of corporate internet reporting (TOCIR) index in the case of non-financial firms listed on the Kuwait Stock Exchange (KSE) by using a sample of…
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Keywords:
timeliness corporate;
ownership concentration;
corporate internet;
ownership ... See more keywords