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Hidaya Al Lawati and Zakeya Sanad
This study presents current evidence on the impact of different corporate ownership types on audit quality in Oman and potentially in other developing countries with similar institutional environments, such as GCC countries. While previous research has p...
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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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Perdana Wahyu Santosa,Sovi Ismawati Rahayu,Zainal Zawir Simon,Martua Eliakim Tambunan
Pág. in press
This paper aims to offer new evidence as to how sub-related party transactions (RPTs) can be related to corporate governance for Indonesia's business group. We address an ongoing theoretical tension and some recent research in the RPTs literatu...
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Marii Rasva and Evelin Jürgenson
The agricultural sector in the European Union is largely characterized by a declining number of farms and an increasing size of surviving farms. The land is concentrating under the usage of fewer large agricultural producers. Meanwhile, a broad distribut...
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Limpat Akbar Yudanto,Theresia Woro Damayanti
Pág. 440 - 457
Tax revenue is a vital source of income to support the economic development of acountry. Therefore, this study aims to provide empirical evidence of the influence ofpolitical connections and foreign ownership on tax avoidance. This study also analyzes th...
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Rosanda Asmara Hakiki,Erida Herlina
Pág. 458 - 468
Intellectual capital is an important element in determining the performance of banking companies. This study aimed to examine the effect of intellectual capital investment, good corporate governance (proxied by foreign ownership and institutional ownersh...
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Mayowa Gabriel Ajao,Jude Osazuwa Ejokehuma
Pág. 187 - 201
This study investigates the effect of ownership structure on the financial performance of listed manufacturing firms in three Sub-Saharan Africa countries (Nigeria, Kenya and South?Africa) based on the critical mass indices of their respective bourse. Re...
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Furkan Kayim,Atinç Yilmaz
Pág. 16 - 24
In ancient times, trade was carried out by barter. With the use of money and similar means, the concept of financial instruments emerged. Financial instruments are tools and documents used in the economy. Financial instruments can be foreign exchange rat...
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Hana GASHI AHMETI,Besnik FETAI
Pág. 331 - 344
The main aim of this paper is to investigate the determinants of the financing obstacles and the effect of financial obstacles on the Small and Medium Enterprises (SME) growth in the Western Balkan region. The study employs OLS and probit models and usin...
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Bak Barnaba Chol
Pág. 1 - 13
Since independence in 2011, the Republic of South Sudan has witnessed growth in the financial systems and the overall economy. This has led to growth in the number of financial institutions in the country. There is however minimal research on their overa...
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