Earnings management in frontier market: Do institutional settings matter?

W Martens, P Yapa, M Safari - Economies, 2021 - mdpi.com
We analyse whether differences in earnings management practices in frontier countries can
be explained by institutional settings, considering their diverse corporate governance …

Market structure, spin-off, and efficiency: evidence from Indonesian Islamic banking industry

MNR Al Arif, MA Mufraini… - Emerging Markets Finance …, 2020 - Taylor & Francis
After the enactment of Law 21 in 2008 that stated about the spin-off of Islamic banking units,
some Islamic business units had done the spin-off. This led to an increase in the number of …

Merger & acquisition strategy for growth, improved performance and survival in the financial sector

F Ahmed, A Manwani, S Ahmed - Jurnal Perspektif …, 2018 - mail.online-journal.unja.ac.id
This paper aims to provide comparative information on mergers & acquisition activities in the
banking sector of Pakistan. This study used accounting ratios to analyze the financial …

Corporate governance from colonial Ceylon to post-civil war Sri Lanka

KK Nazliben, L Renneboog, E Uduwalage - Journal of Management and …, 2024 - Springer
This paper examines the corporate governance mechanisms in Sri Lanka, a country that
only a little more than a decade ago emerged from a 30-year long civil war. We focus on the …

Impact of financial reporting quality on investment efficiency and role of investor protection in frontier markets

MA Khan, S Irfan, S Naveed - Review of Accounting and Finance, 2024 - emerald.com
Purpose This study aims to examine the link between financial reporting quality and
investment efficiency in publicly listed firms in frontier markets, taking into account country …

Reducing agency issues: Examining earnings management constraints in emerging markets

W Martens, PTM Pham - Academy of Accounting and Financial …, 2021 - search.proquest.com
We examine whether selected institutional setting variables and societal trust can curtail
Earnings Management (EM) practices in emerging economies. Results reveal that minority …

Spin-off, market structure, and deposit funds: case in the Indonesian Islamic banking industry

MNR Al Arif - Economic Journal of Emerging Markets, 2018 - journal.uii.ac.id
The regulator had imposed some Islamic business units to do the spin-off after the
enactment of the Islamic banking act (The Act No. 21 of 2008). The aim of this research is …

Do pre & post merger integration matters in cross border merger & acquisition (cbm&a)

S Talreja, SH Mirani, JAA Oureshi… - Studies of Applied …, 2020 - ojs.ual.es
This study aims to assess the impact of deal size, value and firm-specific factors on the
performance of UK acquiring firms from 2006 to 2016 in short-run. The event window …

[PDF][PDF] Three essays on earnings management in frontier countries

WA MARTENS - Unpublished PhD dissertation …, 2021 - researchrepository.rmit.edu.au
Abstract 1 Chapter 1 Introduction 4 1.1 Introduction.................................... 4 1.2 Frontier
Markets.................................. 5 1.3 Research Objective & Hypothesis Development …

Mergers and Acquisitions in the Indian Sub-Continent: 2010-2019

A Metwalli, JP DeMello - 2021 - repository.lahoreschool.edu.pk
With rising growth rates and per capita income levels on the Indian subcontinent, foreign
direct investment in the region, especially through mergers and acquisitions, has increased …