Browsing Faculty Contributions by Subject "Corporate governance"
Now showing items 1-20 of 25
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Audit committee characteristics and firm performance during the global financial crisis
( Blackwell Publishing Ltd , 2012 , Article)We address the question ‘do governance enhancing audit committee (AC) characteristics mitigate the firm performance impact of significant-adverse-economic events such as the Global Financial Crisis (GFC)?’ Our analysis ... -
Auditor-client negotiations: Applying the dual concerns model in an emerging economy
( Inderscience Enterprises Ltd. , 2018 , Article)Professional auditors and their clients often encounter situations in which they disagree on the treatment of certain accounting transactions. However, because each conflict often involves unique circumstances, the resolution ... -
Corporate governance and access to interest bearing debt
( Emerald Group Publishing Limited , 2012 , Article)Purpose The purpose of this paper is to extend the growing body of literature on the impact of corporate governance on debt contracting by examining if better governance is associated with access to interest bearing debt. ... -
Corporate governance and capital structure: dynamic panel threshold analysis
( Routledge , 2022 , Article)This paper examines the nonlinear connection between corporate governance (CG) and corporate leverage. Our study applied the dynamic panel threshold model (DPTM) to facilitate the capture of the nonlinear effect of CG on ... -
Corporate governance and cost of debt financing: Empirical evidence from Canada
( Elsevier B.V. , 2018 , Article)We explore the impact of the Globe and Mail corporate governance index on bond spreads in a sample of Canadian listed companies. The index is composed of four sub-indices—board composition/structure, board compensation, ... -
Corporate governance and family firm performance during the Global Financial Crisis
( Blackwell Publishing , 2020 , Article)We investigate the impact of corporate governance on accounting and market performance relationships of family firms during the Global Financial Crisis (GFC). We expect the monitoring aspects of corporate governance to ... -
Corporate governance and voluntary risk and forward-looking disclosures
( Emerald Group Publishing Ltd. , 2018 , Article)Purpose: The purpose of this paper is to examine the impact of corporate governance on risk and forward-looking disclosures in Qatar. Design/methodology/approach: The authors automatically measure levels of risk and ... -
Corporate governance voluntary disclosures in developing countries: evidence from Jordanian banks
( Inderscience , 2015 , Article)The main objective of the current study is to determine the corporate governance mechanisms and company’s characteristics that effect on the level of voluntary disclosure provided by Jordanian banking listed companies; it ... -
Corporate governance, bank concentration and economic growth
( Elsevier B.V. , 2017 , Article)We examine the effects of bank concentration and corporate governance among firms in terms of economic growth using panel data for 34 countries and 29 manufacturing sectors over the period 1980-2010. We show the following ... -
Does adopting good corporate governance impact the cost of intermediated and non-intermediated debt?
( Blackwell Publishing Ltd , 2012 , Article)This study examines the impact of good corporate governance practices on the reported cost of debt for Australian listed companies. Prior research has established that governance lowers the cost of non-intermediated debt ... -
Does compliance with corporate governance code hinder corporate entrepreneurship? Evidence from the UK
( Emerald Group Publishing Ltd. , 2016 , Article)Purpose: This paper aims to investigate the possible trade-off between accountability and enterprise in the context of comply or explain governance. The issue was addressed through examining the effect of compliance with ... -
Does good corporate governance enhance accruals quality during financial crises?
( Emerald Group Publishing Ltd. , 2016 , Article)Purpose - The purpose of this study is to examine the efficacy of corporate governance systems in enhancing earnings quality during the recent global financial crisis (GFC). The literature provides insight into the corporate ... -
Does government ownership affect corporate governance and corporate disclosure? Evidence from Saudi Arabia
( Emerald Group Publishing Ltd. , 2016 , Article)Purpose: This paper aims to examine the moderating effect of government ownership (GO) on the association between corporate governance (CG) and voluntary disclosure (VD). Design/methodology/approach: This study used ... -
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 ... -
Female directors' representation and intellectual capital efficiency: does institutional ownership matter?
( Emerald Publishing , 2023 , Article)Purpose This study examines the impact of female directors' representation in the boardroom and the role of institutional ownership (IO) on intellectual capital efficiency (ICE) and its three efficiency components: human ... -
Framing information technology governance in the public sector: Opportunities and challenges
( IGI Global Publishing , 2015 , Article)Information technology governance is considered one of the innovative practices that can provide support for decision-makers. Interestingly, it has become increasingly a de facto for organizations in seeking to optimise ... -
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, ... -
Governance-Default Risk Relationship and the Demand for Intermediated and Non-Intermediated Debt
( University of Wollongong , 2012 , Article)This paper explores the impact of corporate governance on the demand for intermediated debt (asset finance, bank debt, non-bank private debt) and non-intermediated debt (public debt) in the Australian debt market. Relative ... -
How does internal governance affect banks’ financial stability? Empirical evidence from Egypt
( Springer , 2021 , Article)This paper investigates whether internal governance mechanisms were associated with the financial stability of Egyptian banks over the period 2010–2019. To this end, a GMM regression analysis was employed using 252 firm-year ... -
Impact of firm performance and corporate governance mechanisms on intellectual capital disclosures in CEO statements
( Emerald , 2020 , Article)Purpose: Using agency theory and impression management theory, this study examines the impact of financial performance (FP) and corporate governance (CG) mechanisms on the extent of intellectual capital disclosures (ICDs) ...