This study examines the relationship between institutional investors, corporate governance, and firm performance in Vietnam. The findings on Vietnamese listed companies indicate that while institutional investors are less likely to hold shares of companies with larger board sizes, Chief...

Corporate governance reports (CGR) and annual reports are two fundamental corporate documents disseminated to shareholders about the companies' financial condition and operation. While the annual reports could be seen as outside appearance, the CGR reflects internal processes that an entity...

The efficient capital markets hypothesis (EMH) posits that security prices incorporate all available information in capital markets. Nevertheless, real stock markets often exhibit speculative behavior due to information asymmetry and the limited rationality of investors. This paper employs...

This study investigates the relationship between dividend policy, firm performance, and value within the Korean market, taking into account the unique context of Chaebol ownership struc‑ tures. Utilizing a robust dataset of 5478 observations from the Korean Composite Stock Price Index, our...

The establishment of the pilot financial reform zone is aimed at promoting regional financial supply-side structural reform. By giving localities broader financial autonomy, local governments are incentivized to target the "pain points and blockages" in financial services to the real economy,...

We investigate whether ownership structure influences the likelihood and amount of dividend payments in two groups of European Union's public companies: Nordic and Baltic. Nordic and Baltic capital markets have become increasingly integrated through Nasdaq OMX stock exchanges and harmonized by...

This study examines the relationship between internal audit functions and investment efficiency. We want to test the involvement of internal audit functions in corporate strategic management decisions like investment efficiency. This study employs all non-financial public listed on the Indonesia...

The purpose of this study is twofold: first, to examine the disclosure level of operational performance and second; to examine whether firm and industry characteristics matter in the disclosure of corporate information. The study uses data from twenty-one companies listed at the Dar Es Salaam...

This study investigates the impact of ownership structure on firms' audit report lag. The research sampled 102 Saudi non-financial listed companies' data from 2012 to 2021. The data was analysed using a generalised method of moments (GMM) framework. The findings significantly suggest that as...