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Ayman Hassan Bazhair and Hamid Ghazi H Sulimany
This paper explores the moderating role of family ownership in the relationship between board diversity and financial performance. The study sampled data of 98 Saudi non-financial companies from 2012 to 2021. The data were analysed using fixed effect reg...
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Moritz Schubert and Dominik Endres
Embodiment of an avatar is important in many seated VR applications. We investigate a Bayesian Causal Inference model of body ownership. According to the model, when available sensory signals (e.g., tactile and visual signals) are attributed to a single ...
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Helmi A. Boshnak
Pág. 1 - 12
This study examines the impact of audit committee (AC) characteristics on audit quality in the Saudi listed firms. In addition, this study is also evaluating the Saudi CG Code amended in 2017. The data for the study is obtained from secondary (annual rep...
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Douglas T. Bolger, Karen Hutchins Bieluch, Flora E. Krivak-Tetley, Gillian Maggs-Kölling and Joseph Tjitekulu
There is increasing interest in using “real-world pedagogy” to train students in ways that make them better able to contribute toward a more sustainable society. While there is a robust body of literature on the competencies that students nee...
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Aamir Iqbal Umrani,Satirenjit Kaur Johl
Pág. 170 - 178
SMEs serve as the financial backbone of the developed and developing economies, and a major contributor in many countries? GDP. A sustainable SME sector is vital for a developing country like Malaysia where SMEs represent 99.2 % of the overall business e...
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Khurram Ashfaq,Rui Zhang,Abdul Munaim,Naveed Razzaq
Pág. 1049 - 1058
The purpose of this paper is to find the determinants of quantity as well as quality of the risk disclosures in annual reports of banking sector of Pakistan. The paper employs the word count approach to measure the quantity of risk disclosures in annual ...
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