Purpose: This study aims to examine the mediating effect of board independence on the relationship between ownership structure and audit quality. Design/methodology/approach: The research uses generalized methods of moments regression to test the relationship between ownership structure and...

Purpose: This study aims to explore the role of board gender diversity in enhancing the allocation of free cash flow (FCF). It examines the direct effect of board gender diversity, as well as its indirect effect, through debt and dividend policies, on the level of FCF....

Purpose: The purpose of this paper is to investigate the effect of Shariah compliance status on corporate cash holding decision. Design/methodology/approach: This study applies ordinary least square and generalized method of moments regression models for a sample of 178 Malaysian listed firms...

Purpose: This paper investigates the role of board independence in determining the relationship between firm ownership and auditor choice. Design/methodology/approach: The research uses a logistic regression to test the direct and indirect effects of ownership structure on the decision to hire...

The purpose of this paper is to examine whether or not the basic premises according to the pecking order theory provide an explanation for the capital structure mix of firms operating under Islamic principles. Pooled OLS and random effect regressions were performed to test the pecking order...