This study examines how controlling shareholders infuence frm performance through the mediating role of frm efciency in transforming inputs into outputs. To achieve this objective, it conducts a mediation analysis with 5,000 bootstraps on a dataset of 2,849 frm-year observations of publicly...

The research objectives is to analyze factors impacting on accounting conservatism such as growth opportunity, return on equity, sales growth, return on assets, capital intensity, investment opportunity, financial distress, financial leverage, global diversification and uncertainty environment....