Politically connected boards, family and business group affiliations, and cost of capital: Evidence from Indonesia

J Joni, K Ahmed, J Hamilton - The British Accounting Review, 2020 - Elsevier
We investigate the effect of politically connected boards (both supervisory boards [SBs] and
boards of directors [BODs]) on cost of debt and equity capital of listed companies in …

Audit consortium impact on audit quality assessment: evidence from Egypt

R AbuRaya - Journal of Financial Reporting and Accounting, 2023 - emerald.com
Purpose Audit consortium of joint and dual audits is one of the most controversial
mechanisms aimed at improving audit quality and resolving several related debatable …

The economic consequences of the loan guarantees and firm's performance: a moderate role of corporate social responsibility

CS Ramos Meza, S Bashir, V Jain… - Global Business …, 2021 - journals.sagepub.com
This study examines the causal relationship between loan guarantee and firm's performance
through a moderate role of corporate social responsibility (CSR). This study used 350 non …

Political connections, joint audit and tax avoidance: evidence from Islamic banking industry

H Ajili, H Khlif - Journal of Financial Crime, 2020 - emerald.com
Purpose The purpose of this paper is to examine the association between political
connections and tax avoidance in Islamic banking industry and to test whether joint audit …

Political connections and cost of debt: a meta-analysis

I Khelil - Journal of Financial Reporting and Accounting, 2023 - emerald.com
Purpose This paper aims to conduct a meta-analysis regarding the association between
political connections and the cost of debt and tests for the moderating effect of the level of …

Audit rotation, information asymmetry and the role of political connections: international evidence

A Tessema, H Abou-El-Sood - Meditari Accountancy Research, 2023 - emerald.com
Purpose Audit rotation (AR) is a key policy initiative implemented in global jurisdictions to
deal with concerns about audit quality. Auditing financial reports involves communicating …

Capital structure and political connections: evidence from GCC banks and the financial crisis

F Ahmed, DG McMillan - International Journal of Emerging Markets, 2023 - emerald.com
Purpose This paper investigates the effect of political connections on the capital structure of
banks before and after the financial crisis in Gulf Cooperation Council (GCC) countries …

Political affiliation types and corporate social responsibility (CSR) commitment: Evidence from Indonesia

M Selin, J Joni, K Ahmed - Journal of Accounting & Organizational …, 2023 - emerald.com
Purpose This study aims to examine the association between political affiliation types and
corporate social responsibility (CSR) commitment for listed companies in Indonesia stock …

Market risk disclosures and corporate governance structure: Evidence from GCC financial firms

A Al-Hadi, KH Al-Yahyaee, SM Hussain… - The Quarterly Review of …, 2019 - Elsevier
In this study, we examine the relationship between corporate governance and the disclosure
of market risk among financial firms from the Gulf Cooperation Council (GCC) region …

Related party transactions, ownership structures and cost of debt: evidence from GCC listed firms

B Eulaiwi, AHA Al-Hadi, L Duong, B Perrin… - Accounting Research …, 2023 - emerald.com
Related party transactions, ownership structures and cost of debt: evidence from GCC listed
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