Zobrazeno 1 - 10
of 32
pro vyhledávání: '"Zakaria Ali Aribi"'
The paper examines how the presence of female directors on corporate boards influences the practice of real and accrual earning management in UK firms. We account for the endogeneity of a range of corporate governance measures, including female board
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::cebe93e4a2bdb340e287214de5fd0e76
https://clok.uclan.ac.uk/38836/1/BEER2021.pdf
https://clok.uclan.ac.uk/38836/1/BEER2021.pdf
Autor:
Bubaker Khaled, Zakaria Ali Aribi
This study examines the impact of corporate governance mechanisms and accruals flexibility on the interaction between accruals earnings management (AEM) and real earnings management (REM) using a large sample of Indian firms for the period 2007–201
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::7e325992bc6dc8780863d80033afac94
https://clok.uclan.ac.uk/33532/1/Manuscript.pdf
https://clok.uclan.ac.uk/33532/1/Manuscript.pdf
Publikováno v:
Journal of Accounting in Emerging Economies. 8:205-222
Purpose The purpose of this paper is to provide empirical evidence of the relationship between female representation on the board and forward-looking information disclosures (FLIDs). Design/methodology/approach The study uses the content analysis to
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::0c88f75a5f024cb3a31e34531a57d760
https://doi.org/10.1108/jaee-05-2016-0039
https://doi.org/10.1108/jaee-05-2016-0039
Publikováno v:
Journal of Applied Accounting Research. 18:402-424
Purpose The purpose of this paper is to investigate the effect of CEOs’ characteristics on the level of forward-looking information (FLI) disclosure. In particular, the study examines the effect of CEO age, gender and overconfidence on the disclosu
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::1384d6b8741afcbaeed8989db31b1e5a
https://doi.org/10.1108/jaar-03-2016-0027
https://doi.org/10.1108/jaar-03-2016-0027
PurposeThe purpose of this paper is to explore whether any discrepancy exists between the disclosed in SSB reports of Islamic banks and the disclosure index which was based on stakeholders’ expectation.Design/methodology/approachThis study uses con
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::f40101827acf8213407418fa49dd2c87
Publikováno v:
Corporate Governance: The international journal of business in society
PurposeThe purpose of this paper is to examine the relationship between corporate governance and firm performance of listed Ghanaian companies.Design/methodology/approachThe paper adopts a longitudinal and cross-sectional data set of 20 sampled compa
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::2a0507387627011912a791e84e38dcac
https://doi.org/10.1108/cg-11-2014-0133
https://doi.org/10.1108/cg-11-2014-0133
Purpose The paper aims to re-interpret the role of corporate social responsibility (CSR) in limiting the extreme practices in earnings management (EM) by using evidence from large UK companies. Design/methodology/approach The study has used content a
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::7d0d10e0007052bfaff29e9514bc973a
Publikováno v:
International Review of Financial Analysis. 39:137-146
Since the gender diversity of boards and reporting of earnings are two most debated issues in the corporate world, the paper examined how the presence of women directors on the corporate board influence earnings management practices. We found that fi
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::d30ebdec4dd88ec1d5b68bf1d0bdfd29
https://doi.org/10.1016/j.irfa.2015.03.002
https://doi.org/10.1016/j.irfa.2015.03.002
Purpose This study aims to examine the effect of CEO’s personal characteristics on earnings management (EM) practices. Design/methodology/approach The authors use panel data for 201 non-financial companies listed on the Amman Stock Exchange (ASE) f
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::69d1e1a6c522767b8b9c0987f100671b
https://clok.uclan.ac.uk/17146/1/Paper.pdf
https://clok.uclan.ac.uk/17146/1/Paper.pdf
Autor:
Thankom Arun, Zakaria Ali Aribi
Publikováno v:
Journal of Business Ethics. 129:785-794
Islamic finance is gaining greater attention in the finance industry, and this paper analyses how Islamic financial institutions (IFIs) are responding to the welfare needs of society. Using interview data with managers and content analysis of the dis
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::9c9a428c9148c46afb6961d36ae7a10d
https://doi.org/10.1007/s10551-014-2132-9
https://doi.org/10.1007/s10551-014-2132-9