Search Results - subject:"Firm attributes"

Earnings quality drivers : do firm attributes and ownership structure matter in emerging stock markets?

Alrobai, Fahad; Alrashed, Ahmed A.; Albaz, Maged M. - In: Risks : open access journal 13 (2025) 1, pp. 1-25

firm attributes and ownership structures on the level of earnings quality. The research followed a mixed-method approach … drivers of the earnings quality (firm attributes and ownership structures) in the Egyptian-listed firms and helps policymakers …

Persistent link: https://www.econbiz.de/10015331155

Influence of firm attributes and governance on the quality of sustainability reports of Nigerian deposit money banks

Olagunju, Adebayo; Olorede, Titilope; Aderemi, Abdulazeez; … - In: Istanbul business research 54 (2025) 1, pp. 23-37

study adopted an index developed by previous studies to measure the quality of sustainable reports, while firm attributes …

Persistent link: https://www.econbiz.de/10015411587

The association between audit firm attributes and key audit matters readability

Hussin, Norazian; Mohd Fairuz Md Salleh; Azlina Ahmad; … - In: Asian journal of accounting research 8 (2023) 4, pp. 322-333

Persistent link: https://www.econbiz.de/10014530379

Audit firm attributes and income smoothing: the moderating influence of audit committee accounting expertise

Bala, Hussaini; Ahmad, Waqar; Khatoon, Ghousia; Karaye, … - In: Cogent Business & Management 9 (2022) 1, pp. 1-17

This study investigates how audit committee accounting expertise (ACAE) influences the relationship between audit firm … attributes (AUFA) and income smoothing (IS). The study employed 616 firm-year observations from 2013 to 2019 and robust logistic …

Persistent link: https://www.econbiz.de/10014505672

Audit firm attributes and income smoothing : the moderating influence of audit committee accounting expertise

Bala, Hussaini; Ahmad, Waqar; Khatoon, Ghousia; Karaye, … - In: Cogent business & management 9 (2022) 1, pp. 1-17

Persistent link: https://www.econbiz.de/10014439690

Foreign ownership in Vietnam stock markets - an empirical analysis

Vo, Xuan Vinh - Volkswirtschaftliche Fakultät, … - 2010

This paper investigates foreign ownership in the Vietnam stock market from 2007 to 2009 employing a rich and detailed dataset. From the perspective of informational asymmetry, the paper examines the relationship between the foreign ownership level and attributes of Vietnamese listed firm in Ho...

Persistent link: https://www.econbiz.de/10008923051