Ownership structure and audit report lag of Saudi listed firms: A dynamic panel analysis

HGH Sulimany - Cogent Business & Management, 2023 - Taylor & Francis
This study investigates the impact of ownership structure on firms' audit report lag. The
research sampled 102 Saudi non-financial listed companies' data from 2012 to 2021. The …

Impact of corporate governance and ownership concentrations on timelines of financial reporting in Pakistan

M Waris, B Haji Din - Cogent Business & Management, 2023 - Taylor & Francis
The objective of this paper is to explore the relationship among corporate governance,
timelines of financial reporting and ownership concentration taken as a moderating effect …

The impact of foreign directors and firm performance on strategic change

I Samara, I Yousef - Review of International Business and Strategy, 2023 - emerald.com
Purpose This study aims to investigate the joint effect of foreign directors (FDs) and firm
performance on the corporate strategic change. Design/methodology/approach A theoretical …

Ownership structure and integrated reporting quality: empirical evidence from an emerging market

AAS Fayad, AHB Mohd Ariff, SC Ooi… - Journal of Financial …, 2024 - emerald.com
Purpose This paper aims to explore the role of ownership structure on integrated reporting
quality (IRQ) in an emerging market. Design/methodology/approach This study includes a …

The brain gain of corporate boards and green commitment: evidence from China

MJ Hussain, D Nie, A Ashraf - Meditari Accountancy Research, 2024 - emerald.com
Purpose Foreign directors from developed nations are significant brain gains for Chinese
firms because they improve board competency and board diversity. Therefore, the purpose …

Corporate governance and financial statement fraud during the COVID-19: Study of companies under special monitoring in Indonesia

EDP Arum, R Wijaya, I Wahyudi… - Journal of Risk and …, 2023 - mdpi.com
The COVID-19 pandemic had a wide-ranging impact, resulting in a global recession due to
weakened purchasing power. This circumstance necessitates business organizations …

Does family ownership moderate the relationship between board diversity and the financial performance of Saudi-listed firms

AH Bazhair, HGH Sulimany - International Journal of Financial Studies, 2023 - mdpi.com
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 …

Returnee executives, corporate social responsibility, and stock price synchronicity

D Gao, Y Zhao, Q Tian - Frontiers in Psychology, 2022 - frontiersin.org
Executive characteristics have a significant impact on corporate decision-making, corporate
sustainable behavior, and stock market performance, which may influence the corporations' …

Effects of board gender and foreign directorship on the financial sustainability of Saudi listed firms: Does family ownership matter?

MN Alshareef, HGH Sulimany - Heliyon, 2024 - cell.com
This study investigates how family ownership may influence the effects of board gender and
foreign directorship on the financial sustainability. The panel data of 103 Saudi non-financial …

Board of Directors and Financial Restatement: Evidence from The Two-Tier System

NW Rustiarini, NPS Dewi… - Accounting Analysis …, 2023 - journal.unnes.ac.id
Purpose: This study investigates the role of the characteristics of the Board of Directors
(BoD) on financial restatements. The characteristics are reviewed based on board tenure …