Antecedents of voluntary corporate governance disclosure: A post-2007/08 financial crisis evidence from the influential UK Combined Code

MH Elmagrhi, CG Ntim, Y Wang - Corporate Governance, 2016 - emerald.com
Purpose The purpose of this study is to investigate the level of compliance with, and
disclosure of, good corporate governance (CG) practices among UK publicly listed firms and …

Board structure and corporate R&D intensity: evidence from Forbes global 2000

A AlHares, AA Elamer, I Alshbili… - International Journal of …, 2020 - emerald.com
Purpose This study aims to examine the impact of board structure on risk-taking measured
by research and development (R&D) intensity in OECD countries. Design/methodology …

Do foreign investors make firms more transparent? Evidence from Korea

J Lee, FD Oh - Journal of Multinational Financial Management, 2024 - Elsevier
In this study, we investigate whether foreign equity participation enhances the level of
transparency in Korean listed firms' accounting information. Using panel data on the Korean …

Social trust and foreign ownership: Evidence from qualified foreign institutional investors in China

D Jin, H Wang, P Wang, D Yin - Journal of Financial Stability, 2016 - Elsevier
We investigate the effects of social trust on foreign institutional investors' equity holdings in
listed Chinese firms from 2005 to 2011. We find that social trust embedded in the regional …

Information asymmetry and dividend policy of Sarbanes-Oxley Act

M Harakeh, G Matar, N Sayour - Journal of Economic Studies, 2020 - emerald.com
Purpose The literature of financial economics documents a causal relationship between the
level of information asymmetry in the firm and its dividend policy. Nevertheless, this …

Reducing risk in the emerging markets: Does enhancing corporate governance work?

N Sayari, B Marcum - BRQ Business Research Quarterly, 2018 - journals.sagepub.com
This study examines emerging market firms that adopt corporate governance standards
similar to those in the US. The investigation highlights the impact governance standards may …

[HTML][HTML] Foreign vs domestic ownership on debt reduction: An investigation of acquisition targets in Italy and Spain

V Bamiatzi, G Efthyvoulou, L Jabbour - International Business Review, 2017 - Elsevier
This paper examines the role of foreign versus domestic ownership in reducing the debt
levels of acquired firms in Italy and Spain over the period 2002–2010. Acknowledging that …

Auditor realignment, voluntary SOX 404 adoption, and internal control material weakness remediation: Further evidence from US-listed foreign firms

WP Liu, HW Huang - International Business Review, 2020 - Elsevier
This study examines whether auditor realignments and voluntary Sarbanes-Oxley (SOX)
Section 404 adoption are associated with the remediation of internal control material …

Ineffective implementation of corporate governance? A call for greater transparency to reduce agency cost

S Tahir, MS Nazir, MAJ Qamar… - … and Decision Economics, 2022 - Wiley Online Library
This study uses a moderated‐mediation model to examine the conditional indirect effect of
corporate governance on agency cost. Based on a sample of 155 firms during the period of …

Block ownership and companies' R&D intensity: The moderating effect of culture

A AlHares, C Ntim, D King - Corporate Ownership & Control, 2018 - econstor.eu
This study seeks to examine the impact of Block Ownership structure on risk-taking as
measured by R&D Intensity in OECD countries. The study uses a panel data of 200 …