The impact of material internal control weaknesses, institutional ownership and managerial ownership on future-oriented disclosure : evidence from Islamic economy
Arash Arianpoor, Imad Taher Lamloom, Hameed Mohsin Khayoon and Ali Shakir Zaidan
| Year of publication: |
2025
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|---|---|
| Authors: | Arianpoor, Arash ; Lamloom, Imad Taher ; Khayoon, Hameed Mohsin ; Ali Shakir Zaidan |
| Published in: |
Journal of Islamic accounting and business research. - Bingley : Emerald, ISSN 1759-0825, ZDB-ID 2553043-4. - Vol. 16.2025, 5, p. 855-872
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| Subject: | Future-oriented disclosure | Institutional ownership | Internal controls | Managerial ownership | Material internal control weaknesses (MICW) | Ownership structures | Eigentümerstruktur | Ownership structure | Internes Kontrollsystem | Internal control | Corporate Governance | Corporate governance | Institutioneller Investor | Institutional investor | Unternehmenspublizität | Corporate disclosure | Führungskräfte | Managers | Prinzipal-Agent-Theorie | Agency theory |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1108/JIABR-02-2023-0052 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10015414753