Nexus among board characteristics, earnings management and dividend payout: evidence from an emerging market

M Abu Afifa, I Saleh, A Al-shoura… - International Journal of …, 2024 - emerald.com
Purpose The direct nexus between board characteristics, earnings management (EM)
practices and dividend payout is examined in this study, followed by an examination of the …

Does CSR disclosure mediate the board characteristics-cost of equity capital nexus? Evidence from Jordanian services companies

MM Abu Afifa, I Saleh, M Al-Zaghilat… - Journal of Financial …, 2023 - emerald.com
Purpose This study aims to investigate the direct nexus between board characteristics,
corporate social responsibility (CSR) disclosure and the cost of equity capital (CEQ). This is …

The relationship between corporate sustainability performance and earnings management: evidence from emerging East Asian economies

LTX Nguyen - Journal of Financial Reporting and Accounting, 2024 - emerald.com
Purpose This study aims to investigate the relationship between corporate sustainability
performance and earnings management in emerging East Asian economies …
M Abu Afifa, NM Nguyen - Economic research-Ekonomska istraživanja, 2024 - hrcak.srce.hr
The disclosure quality (DQ) of financial statements in Southeast Asian firms remains poorly
understood, with its impact on performance yet to be empirically determined. Our study thus …
Kaydet Alıntı yap Alıntılanma sayısı: 6 MM Abu Afifa, M Saadeh - Journal of Financial Reporting and …, 2023 - emerald.com
Purpose This paper aims to investigate the relationship between voluntary disclosure and
the cost of capital as a direct relationship and as an indirect relationship mediated by …

Earnings management, earnings quality, board gender diversity and cost of equity capital: Evidence from an emerging market

I Saleh, MA Afifa, Z Al-Hawatmah… - Global Business …, 2022 - journals.sagepub.com
This study seeks to analyse the direct association between earnings management (EM),
earnings quality (EQ) and the cost of equity capital (CoEC). It also studies the mediating role …

[PDF][PDF] Internal corporate governance mechanisms and earnings manipulation practices in MENA countries

I Saleh, MA Afifa, A Alkhawaja - Economic research-Ekonomska …, 2023 - hrcak.srce.hr
This study has the objective of examining how internal corporate governance mechanisms
are related to earnings manipulation, measured by real-based earnings manipulation (REM) …