Internal corporate governance and stock price crash risk: Evidence from Vietnam

VC Dang, QK Nguyen - Journal of Sustainable Finance & …, 2024 - Taylor & Francis
This paper investigates the role of internal corporate governance and external audit in
preventing future stock price crash risk. By using a sample of 655 non-financial listed firms in …

Accruals, real earnings management, and CEO demographic attributes in emerging markets: Does concentration of family ownership count?

SAA Al-Begali, LK Phua - Cogent Business & Management, 2023 - Taylor & Francis
The present study utilizes agency theory and the upper echelons theory (UET) to investigate
whether there is a moderating effect of family ownership concentration (FOWC) on the …

Does ownership structure reduce earnings manipulation practice of Egyptian listed firms? Evidence from a dynamic panel threshold model

EF Attia, W Khémiri, M Mehafdi - Future Business Journal, 2023 - Springer
This paper analyzes the nonlinear relationship between corporate ownership structure and
income manipulation through accrual-based earnings management in the Egyptian context …

Business group affiliation, earnings management and audit quality: evidence from Bangladesh

MB Muttakin, A Khan, DG Mihret - Managerial Auditing Journal, 2017 - emerald.com
Purpose This study aims to investigate the moderating role of audit quality on the
association between business group affiliation of firms and earnings management in the …

Importance of organizational structure for TQM success and customer satisfaction

JL García-Alcaraz, FJF Montalvo, C Sánchez-Ramírez… - Wireless …, 2021 - Springer
This paper reports a structural equation model to relate three critical success factors for total
quality management (TQM)(ie managerial commitment, role of quality department, and …

Depressing earnings management in Palestinian corporations: the role of audit quality, audit committee, and accounting conservatism

MA Alia, I Abdeljawad… - International Journal of …, 2020 - inderscienceonline.com
The influence of audit quality, the existence of an audit committee, and accounting
conservatism in depressing earnings management (EM) were examined in this study while …

[PDF][PDF] Ownership structure and Earnings Management: evidence from Egypt

R El Moslemany, D Nathan - International Journal of Business and …, 2019 - ijbed.org
The purpose of this paper is to investigate the relationships between ownership structure
and Earnings Management (EM) of Egyptian companies. Discretionary accruals using the …

The influence of a company's ownership structure on upward real earnings management

A Piosik, E Genge - Sustainability, 2019 - mdpi.com
Financial transparency, including transparency of transactions, is one of the pillars of
sustainability. This study investigates whether a company's ownership structure, including …

Audit quality and firm performance: Evidence from Botswana and Uganda

GL Monametsi, E Agasha - 2020 - um.edu.mt
Purpose: The purpose of this study was to analyse the impact of audit quality on firm
performance of listed companies in Botswana, and Uganda. As a monitoring mechanism …

Factors influencing the quality of financial information: A systematic literature review

M Landu, JH Mota, AC Moreira… - South African Journal of …, 2024 - Taylor & Francis
Purpose: This research seeks to identify the key factors influencing the quality of financial
information within the context of globalisation and complex commercial transactions …