Browsing by Subject "Agency theory"
Now showing items 1-12 of 12
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Board gender diversity, governance and Egyptian listed firms' performance
( Emerald , 2021 , Article)Purpose: The study aimed to examine the effect of corporate governance mechanisms on the performance of Egyptian firms listed in the Egyptian Stock Exchange (EGX) between 2014 and 2016. Design/methodology/approach: We ... -
Control mechanisms of MNEs: an empirical study
( Emerald Group Publishing Ltd. , 2016 , Article)Purpose: This purpose of this paper is to explore variations in the extent of control mechanisms, according to country of origin and organizational characteristics, in a challenging country of domicile. Design/methodolog ... -
Factors affecting the voluntary use of internal audit: evidence from the UK
( Emerald Group Publishing Ltd. , 2018 , Article)Purpose: This study aims to identify the factors that lead non-financial companies listed in the UK to use an internal audit function (IAF) as a monitoring mechanism. Although the use of an IAF in the UK is voluntary, no ... -
Governance, product market competition and agency costs: Evidence from the UAE
( Inderscience Enterprises Ltd. , 2018 , Conference Paper)Relying on two years' observations of 74 United Arab Emirates (UAE) listed firms, we examined the association between governance mechanisms (board size, audit committee, percentage of independent non-executive directors, ... -
Government ownership, business risk, financial leverage and corporate performance: Evidence from gcc countries
( Virtus Interpress , 2012 , Article)This study investigates the effect of government ownership structure, business risk and financial leverage among other variables (size, age and growth) on a company’s performance in a panel data, using 191 companies from ... -
Media, independent non-executive directors and strategy disclosure by non-financial listed firms in the UAE
( Emerald Group Publishing Ltd. , 2019 , Article)Purpose: This study aims to investigate the effect of media coverage, negative media tone and the interaction between negative media tone and independent non-executive directors (INEDs) on strategic information disclosure ... -
Political connections, media coverage and firm performance: evidence from an emerging market
( Emerald , 2022 , Article)Purpose: The purpose of this study is to investigate the effect of politically connected directors (PCDs), media coverage and their interaction on firm performance in an emerging market economy (UAE). Design/methodology/approach: ... -
Readability, governance and performance: a test of the obfuscation hypothesis in Qatari listed firms
( Emerald Publishing Limited , 2018 , Article)Purpose: This paper aims to examine the relationship between the readability of annual reports and corporate performance in Qatari listed firms while controlling for a firm’s competitive position, governance structure and ... -
Risk reporting and earnings smoothing: signaling or managerial opportunism?
( Emerald , 2022 , Article)Purpose: The purpose of this study is to examine the association between two reporting mechanisms used by managers to communicate risk information to the capital market: risk disclosure and earnings smoothing. Design/met ... -
The association between firm characteristics and the quality characteristics of the internal audit function in the UK: An agency perspective
( Inderscience Enterprises Ltd. , 2019 , Article)This study investigates firm characteristics that may affect the IAF's quality characteristics: size, independence, methodology, and competence. Its motivation is that a firm's agency and economic costs can affect its way ... -
Tone, readability and financial risk: the case of GCC banks
( Emerald Group Holdings Ltd. , 2021 , Article)Purpose: The authors investigate the impact of disclosure tones and financial risk on the readability of annual reports in the banking sector. The authors also examine the moderating effect of banks' financial risk on the ... -
Tone, readability and financial risk: the case of GCC banks
( Emerald , 2021 , Article)Purpose: The authors investigate the impact of disclosure tones and financial risk on the readability of annual reports in the banking sector. The authors also examine the moderating effect of banks' financial risk on the ...