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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 ...
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 ...
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 ...
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, ...
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 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 ...
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 ...
Corporate governance and family firm performance during the Global Financial Crisis
(
Blackwell Publishing
, 2019 , 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 ...
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 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 ...