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Thabit Atobishi, Sahar Moh?d Abu Bakir and Saeed Nosratabadi
As public sector agencies face rising imperatives to digitally transform citizen services, data systems, and internal operations, questions persist as to whether investments in big data analytics and automation capabilities, evidenced to drive organizati...
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Gui Ren, Zhenxian Huo, Jingjing Wang and Xihe Liu
In order to help enterprises to achieve high-quality development and improve the capital market regulatory policies by supporting with more factual basis from China, this paper conducts research on clarifying impact mechanism of digital transformation on...
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Mahesa Deni Dwi Permana, Suzy Noviyanti
Pág. 1655 - 1662
The object of this research is manufacturing companies in Indonesia which are listed on the Indonesia Stock Exchange (IDX) from 2017 to 2019. The purpose of this study is to obtain knowledge about the influence of auditor independence, good corporate gov...
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Hidaya Al Lawati and Khaled Hussainey
We investigate the determinants of key audit matters (KAMs) in the auditor?s report. In particular, we examine the impact of overlapped audit committee (AC) directors on the quantity of KAMs disclosure. We also examine the consequences of KAMs disclosure...
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Kalu Ogbonnaya AMAH,Michael Chidiebere EKWE
Pág. 225 - 240
The study investigated the Effect of Corporate Governance Structure and Financial reporting quality of quoted Pharmaceutical companies in Nigeria. A total of ten Pharmaceutical companies were used from 2006-2019. Data were extracted from the annual repor...
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Rosaline Jeanette,Rizky Eriandani
Pág. 220 - 232
This research aims to explain the effect of corporate governance and the degree of multinational activities on CSR disclosure quality and quantity in a multinational enterprises. This research uses samples of 97 multinational enterprises listed in Indone...
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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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Panagiotis E. Dimitropoulos and Konstantinos Koronios
The scope of this study is to examine the impact of board gender diversity on corporate cash-holding decisions within the European sport and leisure sector. A sample of 125 unique firms was selected for the period from 2008 to 2019, and analysis was perf...
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Philip Sinnadurai, Ravichandran Subramaniam and Susela Devi
We investigate the association between dividend policy and government shareholding, using Malaysian data. We hypothesize a positive association. We contribute to the literature about dividend policy. Unique features of our study include adaptations to th...
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Marheni Marheni,(IAIN Syaikh Abdurrahman Siddik Bangka BelitungIndonesia)
Pág. 113 - 121
AbstractThis study aims were to determine the effect of cash flow-based earnings management on firm value as moderated by the variable Good Corporate Governance. This research is explanatory research. The research population is manufacturing co...
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