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International Journal of Disclosure and Governance最新文献

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Product market competition and investment efficiency nexus with mediating effect of firm risk-taking in Pakistan 产品市场竞争、投资效率与巴基斯坦企业风险承担的中介效应
IF 2.7
International Journal of Disclosure and Governance Pub Date : 2023-11-15 DOI: 10.1057/s41310-023-00211-6
Sadaf Ali, Ajid ur Rehman, Muhammad Jawad, Munazza Naz
{"title":"Product market competition and investment efficiency nexus with mediating effect of firm risk-taking in Pakistan","authors":"Sadaf Ali, Ajid ur Rehman, Muhammad Jawad, Munazza Naz","doi":"10.1057/s41310-023-00211-6","DOIUrl":"https://doi.org/10.1057/s41310-023-00211-6","url":null,"abstract":"<p>The objective of this paper is to analyze the impact of the product market competition on investment efficiency with the mediating effect of Firm Risk Management through a dynamic panel estimation model. The sample consists of 260 non-financial firms listed on the Pakistan stock exchange for the period of 2010–2022. In addition, this paper analyzes the data through the mediation technique as per a review of the prior literature. Investment efficiency is the primary function of corporate finance. Pakistan being an emerging country is mostly owned by the family-owned business. These businesses have different policies as compared to non-family-owned businesses. This is the empirical indication that product market competition decreases investment efficiency in an emerging economy. The result reveals that in Pakistan, product market competition has a significant negative impact on investment efficiency. Firm Risk Management is also mediating the relationship in line with the prior study. The result supports agency theory, Schumpeterian viewpoint, and capital allocation theory.</p>","PeriodicalId":45050,"journal":{"name":"International Journal of Disclosure and Governance","volume":"29 1","pages":""},"PeriodicalIF":2.7,"publicationDate":"2023-11-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138496809","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Ownership concentration, managerial ownership, and firm performance in Saudi listed firms 股权集中度、管理层持股与沙特上市公司绩效
International Journal of Disclosure and Governance Pub Date : 2023-11-10 DOI: 10.1057/s41310-023-00209-0
Helmi A. Boshnak
{"title":"Ownership concentration, managerial ownership, and firm performance in Saudi listed firms","authors":"Helmi A. Boshnak","doi":"10.1057/s41310-023-00209-0","DOIUrl":"https://doi.org/10.1057/s41310-023-00209-0","url":null,"abstract":"","PeriodicalId":45050,"journal":{"name":"International Journal of Disclosure and Governance","volume":"90 16","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-11-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135091734","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Expectations for sustainability reporting from users, preparers, and the accounting profession 使用者、编制者和会计专业人士对可持续发展报告的期望
International Journal of Disclosure and Governance Pub Date : 2023-11-10 DOI: 10.1057/s41310-023-00206-3
Hamilton Elkins, Gary Entwistle, Regan N. Schmidt
{"title":"Expectations for sustainability reporting from users, preparers, and the accounting profession","authors":"Hamilton Elkins, Gary Entwistle, Regan N. Schmidt","doi":"10.1057/s41310-023-00206-3","DOIUrl":"https://doi.org/10.1057/s41310-023-00206-3","url":null,"abstract":"","PeriodicalId":45050,"journal":{"name":"International Journal of Disclosure and Governance","volume":"110 43","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-11-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135137510","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Unlocking the potential of augmented intelligence: a discussion on its role in boardroom decision-making 释放增强智能的潜力:讨论其在董事会决策中的作用
International Journal of Disclosure and Governance Pub Date : 2023-10-31 DOI: 10.1057/s41310-023-00207-2
Manal Ahdadou, Abdellah Aajly, Mohamed Tahrouch
{"title":"Unlocking the potential of augmented intelligence: a discussion on its role in boardroom decision-making","authors":"Manal Ahdadou, Abdellah Aajly, Mohamed Tahrouch","doi":"10.1057/s41310-023-00207-2","DOIUrl":"https://doi.org/10.1057/s41310-023-00207-2","url":null,"abstract":"","PeriodicalId":45050,"journal":{"name":"International Journal of Disclosure and Governance","volume":"14 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135809285","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
An analysis of the effect of audit effort (hours) on stock price volatility: evidence of increasing demand reducing uncertainty 审计工作时间对股价波动的影响分析:需求增加减少不确定性的证据
International Journal of Disclosure and Governance Pub Date : 2023-10-26 DOI: 10.1057/s41310-023-00202-7
Hyoung-Joo Lim, Dafydd Mali
{"title":"An analysis of the effect of audit effort (hours) on stock price volatility: evidence of increasing demand reducing uncertainty","authors":"Hyoung-Joo Lim, Dafydd Mali","doi":"10.1057/s41310-023-00202-7","DOIUrl":"https://doi.org/10.1057/s41310-023-00202-7","url":null,"abstract":"","PeriodicalId":45050,"journal":{"name":"International Journal of Disclosure and Governance","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134908172","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
CEO narcissism, board of directors and disclosure quality: evidence from the readability of CEO letter CEO自恋、董事会与信息披露质量:来自CEO信可读性的证据
International Journal of Disclosure and Governance Pub Date : 2023-10-25 DOI: 10.1057/s41310-023-00200-9
Julien Le Maux, Nadia Smaili
{"title":"CEO narcissism, board of directors and disclosure quality: evidence from the readability of CEO letter","authors":"Julien Le Maux, Nadia Smaili","doi":"10.1057/s41310-023-00200-9","DOIUrl":"https://doi.org/10.1057/s41310-023-00200-9","url":null,"abstract":"","PeriodicalId":45050,"journal":{"name":"International Journal of Disclosure and Governance","volume":"53 8","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135219233","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
The role of shareholders in controlling tax avoidance: evidence from ASEAN countries 股东在控制避税中的作用:来自东盟国家的证据
International Journal of Disclosure and Governance Pub Date : 2023-10-24 DOI: 10.1057/s41310-023-00205-4
Nindhita Nisrina Sari, Siti Nuryanah
{"title":"The role of shareholders in controlling tax avoidance: evidence from ASEAN countries","authors":"Nindhita Nisrina Sari, Siti Nuryanah","doi":"10.1057/s41310-023-00205-4","DOIUrl":"https://doi.org/10.1057/s41310-023-00205-4","url":null,"abstract":"","PeriodicalId":45050,"journal":{"name":"International Journal of Disclosure and Governance","volume":"105 6","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135273947","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Does ownership pattern affect firm performance? Empirical evidence from an emerging market 股权模式是否影响企业绩效?来自新兴市场的经验证据
International Journal of Disclosure and Governance Pub Date : 2023-10-23 DOI: 10.1057/s41310-023-00204-5
Sumon Kumar Das, Shafiqul Alam, Md. Jamsedul Islam, Fahmida Boby, Rabeya Begum
{"title":"Does ownership pattern affect firm performance? Empirical evidence from an emerging market","authors":"Sumon Kumar Das, Shafiqul Alam, Md. Jamsedul Islam, Fahmida Boby, Rabeya Begum","doi":"10.1057/s41310-023-00204-5","DOIUrl":"https://doi.org/10.1057/s41310-023-00204-5","url":null,"abstract":"","PeriodicalId":45050,"journal":{"name":"International Journal of Disclosure and Governance","volume":"347 4","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135367099","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Unpacking the drivers of earnings management in CSR firms: influence of investor risk perception 企业社会责任盈余管理驱动因素分析:投资者风险感知的影响
International Journal of Disclosure and Governance Pub Date : 2023-10-16 DOI: 10.1057/s41310-023-00201-8
Manish Bansal
{"title":"Unpacking the drivers of earnings management in CSR firms: influence of investor risk perception","authors":"Manish Bansal","doi":"10.1057/s41310-023-00201-8","DOIUrl":"https://doi.org/10.1057/s41310-023-00201-8","url":null,"abstract":"","PeriodicalId":45050,"journal":{"name":"International Journal of Disclosure and Governance","volume":"36 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136115151","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Do ESG progress disclosures influence investment decisions? ESG进展披露会影响投资决策吗?
International Journal of Disclosure and Governance Pub Date : 2023-09-21 DOI: 10.1057/s41310-023-00198-0
Amanda Sanseverino, Jimena González-Ramírez, Kelly Cwik
{"title":"Do ESG progress disclosures influence investment decisions?","authors":"Amanda Sanseverino, Jimena González-Ramírez, Kelly Cwik","doi":"10.1057/s41310-023-00198-0","DOIUrl":"https://doi.org/10.1057/s41310-023-00198-0","url":null,"abstract":"","PeriodicalId":45050,"journal":{"name":"International Journal of Disclosure and Governance","volume":"23 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136236064","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
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