[HTML][HTML] Understanding the multiple facets of risk in family firms: A review of the literature and a framework for future research

M Mismetti, A Sangermano, B Del Bosco… - Journal of Business …, 2024 - Elsevier
The literature on risk in family firms has grown rapidly in recent decades, and an analysis of
its evolution and current state is therefore both timely and useful. Accordingly, we review 291 …

[HTML][HTML] Influence of digital accounting system usage on SMEs performance: the moderating effect of COVID-19

A Lutfi, SN Alkelani, MA Al-Khasawneh, AF Alshira'h… - Sustainability, 2022 - mdpi.com
In the literature, studies have evidenced the efforts adopted by firms to develop digital
technology with the hope of achieving sustainable decisions and competitive performance …

[HTML][HTML] Enhancing VAT compliance in the retail industry: The role of socio-economic determinants and tax knowledge moderation

A Lutfi, AF Alshira'h, MH Alshirah… - Journal of Open …, 2023 - Elsevier
Despite tax being a fundamental method to redistribute wealth and achieve a sustainable
economic and social system, tax agencies and institutions in most countries are struggling …

Nexus between board characteristics, firm performance and intellectual capital: an emerging market evidence

M Farooq, N Ahmad - … : The International Journal of Business in …, 2023 - emerald.com
Purpose This study aims to examine the moderating effect of intellectual capital (IC) in the
relationship between board characteristics and firm performance of non-financial firms listed …

Political connection, family ownership and corporate risk disclosure: Empirical evidence from Jordan

MH Alshirah, AF Alshira'h, A Lutfi - Meditari Accountancy Research, 2022 - emerald.com
Purpose This study aims to empirically examine whether the political connection is related to
risk disclosure practices. The study also seeks to contribute to the existent risk disclosure …

Do corporate governance and gender diversity matter in firm performance (ROE)? Empirical evidence from Jordan

MH Alshirah, FS Alfawareh, AF Alshira'h, G Al-Eitan… - Economies, 2022 - mdpi.com
The aim of this paper was to examine the effect of managerial/board gender diversity and
corporate governance structure on firm performance in a Jordanian business environment …

The impact of internal corporate governance mechanisms on audit report lag: evidence from Tunisian listed companies

A Lajmi, M Yab - EuroMed Journal of Business, 2022 - emerald.com
Purpose The purpose of this paper is to examine and analyze the impact of governance
internal mechanisms on audit report lag. The characteristics of governance used in this …

Governance mechanisms, firm performance and CEO compensation: evidence from Jordan

FS Alfawareh, EE Che Johari, CA Ooi - Journal of Financial Reporting …, 2023 - emerald.com
Purpose This paper aims to investigate the effect of governance mechanisms and firm
performance on chief executive officer (CEO) compensation in relation to the Jordanian …

Audit committee and impression management in financial annual reports: evidence from Jordan

MH Makhlouf - EuroMed Journal of Business, 2024 - emerald.com
Purpose The current paper aims at exploring the audit committee characteristics' effect on
impression management. Design/methodology/approach The methodology is based on the …

The impact of corporate ownership structure on corporate risk disclosure: evidence from an emerging economy

M Alshirah, A Alshira'h - Competitiveness Review: An International …, 2024 - emerald.com
Purpose The aim of this study is to measure the risk disclosure level and to determine the
relationship between ownership structure dimensions (institutional ownership, foreign …