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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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Pentile Thong, Uttam Thangjam, Uttam Kumar Sahoo, Raul Pascalau, Piotr Prus and Laura Smuleac
Climate change exerts a substantial influence on global livelihood security. This research aims to elucidate the risk faced by agroforestry managers of urban and rural areas. Adhering to the IPCC risk framework, we structured the experimental design and ...
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Dachen Sheng and Heather A. Montgomery
This paper examines the determinants of bond issuance in the Chinese market and the influence of capital structure?in particular direct debt finance?on firm performance and the cost of debt. The results reveal that institutional factors in the Chinese ma...
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Muhammad Ananda Putra
Pág. 135 - 144
This study analyzed the impact of digital transformation (DT) and big data analytic capabilities (BDAC) on bank profitability, which is proxied by ROA and ROE. This study also examined the moderation effect of institutional ownership on digital transform...
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Sriyono Sriyono,(Universitas Muhammadiyah SidoarjoIndonesia)Supardi Supardi,(Universitas Muhammadiyah SidoarjoIndonesia)Detak Prapanca,(Universitas Muhammadiyah SidoarjoIndonesia)Hanifah Novia Sofi,(Universitas Muhammadiyah SidoarjoIndonesia)
Pág. 255 - 269
Many previous researchers have carried out research on the integrity of financial statements. The newness of this study is to use profit management as an intervening variable, where this research has not been carried out. Therefore,this research will be ...
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Wajih Abbassi, Ahmed Imran Hunjra, Suha Mahmoud Alawi and Rashid Mehmood
Corporate governance plays a significant role in the value of shareholders and share prices, hence stock market liquidity is affected. Previous research has mainly focused on the issue in developed markets, whereas in developing countries there is a need...
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Celine Eriskha, Nanu Hasanuh
Pág. 645 - 655
When observing the major financial problems that were revealed, the public questioned the performance of the big companies involved in this scandal, which contradicts the principles of Good Corporate Governance regarding accountability, equity, integrity...
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Alberto Yakob Kristian Marpaung, Laura Raze Tinambunan, Irma Natallia Bangun, Enda Noviyanti SimorangkirAlbertomarpaung8@gmail.com1
Pág. 160 - 168
One of the most important things in the financial statements of a company is the integrity of financial reports. Integrity of financial reports, especially in the transportation company sector, there are some that are not in accordance with the standard ...
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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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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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