Search Results - Foreign Exchange Committee

The moderating effect of foreign ownership on audit committee characteristics and earnings management in Nigeria by Dakata, Musa Nura

“…The study also investigates the moderating role of foreign ownership on the relationship between audit committee and external audit characteristics and earnings management. …”
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Foreign exchange rate exposure and determinants of using foreign currency derivatives: An empirical study on public listed firms of Malaysia by Abdullah, Omar

“…This study contributes to relevant literature by introducing two new variables: foreign exchange rate exposure and risk management committee; using new market index and estimating both total and residual exposures. …”
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Determinants Of The Voluntary Formation Of A Company Audit Committee: Evidence From Palestine by M. Hassan, Yousef, H. Hijazi, Rafiq

“…Drawing on agency theory, this paper investigates the determinants of voluntary audit committee (AC) formation among non-bank firms listed on the Palestine Stock Exchange (PSE). …”
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Audit committee attributes and firm performance: evidence from Malaysian finance companies by Kallamu, Basiru Salisu, Mohd Saat, Nur Ashikin

“…The sample comprises firms listed on the main board of Kuala Lumpur stock exchange as it was called before the name was changed to Bursa Malaysia. …”
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The Impact of Effective Corporate Boards and Audit Committees on Attracting Foreign Ownership in Listed Companies in the Gulf Cooperation Council by Al-shamahi, Mohammed Gubran, Abdul Manaf, Kamarul Bahrain, Al-arussi, Ali Saleh

“…This study empirically examines the impact of effectiveness of both corporate boards and audit committee on foreign ownership in selected non-financial listed companies of the stock markets in Gulf Cooperation Council (GCC) countries.Contrary to previous studies, this study enters the firm size, leverage, exchange rate risks, inflation risks and economic growth as control variables. …”
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Ownership structure and going-concern of listed Nigerian financial institutions : the moderating effect of audit committee’s characteristics by Garba, Sunusi

“…Furthermore, it is found that audit committee size strengthens the influence of CEO, block and foreign ownership on the firm going-concern. …”
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The effect of board characteristics and foreign ownership on firm performance in Nigeria by Isa, Usman

“…ROA and ROE are used to measure financial performance while the independent variables include: board size, board independence, audit committee size, audit committee independence, risk management committee and foreign ownership. …”
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Corporate governance and the going concern evaluation of Jordanian listed companies at Amman stock exchange by Zureigat, Bilal Nayef lbrahim

“…This study aims to examine the relationships between the aspects of corporate governance (ownership structure, board characteristics, audit committee, and audit quality) on going concern evaluation in Jordan. …”
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Determinants of foreign share ownership of the listed companies in selected gulf cooperation council (GCC) countries by Ahmed, Mohammed Gubran Mohammed

“…With respect to family ownership, the result shows a negative relationship with foreign share ownership. However, the results find no influence of frequency meetings of board, audit committee size, frequency meetings of audit committee and audit quality on foreign share ownership. …”
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A Study of Risk Disclosures in the Annual Reports of UK and Malaysian Companies by Yap, Hui Ying

“…Following a disclosure index study, both the UK and Malaysian companies are found to disclose more on financial risk information such as foreign exchange risk, interest rate risk, credit risk and liquidity risk. …”
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The efficiency of corporate governance on capital structure: an empirical study from listed manufacturing firms in Bangladesh by Meah, Mohammad Rajon

“…The empirical results from Pooled OLS regressions intimate that larger board size, larger audit committee size and higher percentage of foreign ownership help a firm to be less levered but higher percentage of director ownership and audit committee independence put the firms to be more levered thus to be riskier. …”
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Corporate Governance and Executive Compensation in China by Li, Xiaoxue

“…In addition, due to different economic environment and economic conditions, foreign research results are not applicable to domestic companies because there are some differences in corporate governance structure between China and foreign countries. …”
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Factors determining social and environmental reporting by Indian textile and apparel firms: A test of legitimacy theory by Nurhayati, Ratna, Taylor, Grantley, Rusmin, Rusmin, Tower, Greg, Chatterjee, B.

“…Design/methodology/approach-The 2010 annual reports of a sample of top 100 Indian TA firms listed on the Bombay Stock Exchange were examined to assess the extent of SER. …”
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The effects of corporate governance characteristics on corporate governance disclosure: evidence from Saudi-listed companies by Bakor, Omar Maadi

“…This thesis examines the relationship between corporate governance (CG) mechanisms and CG disclosure among companies in the Saudi Stock Exchange (Tadawul). Three categories of corporate governance mechanisms (board of directors’ characteristics, audit committee’s characteristics, and structure of ownership) were employed using a sample of 122 companies for the year 2016. …”
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The impact of corporate governance mechanisms on modified audit opinion: empirical evidence from Jordanian public listed companies by Zaid Alkilani, Saleh Nafeth Saleh

“…The findings of this study provide input to regulators, policymakers and companies listed on the Amman Stock Exchange for practising good corporate governance.…”
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The moderating role of board ownership on the relationship between corporate governance and firm performance among the listed companies in Jordan by Qadorah, Almontaser Abdallah Mohammad

“…The findings show that board independence, Chief Executive Officer’s (CEO) duality, board meetings, managerial ownership, foreign ownership, audit committee presence and audit firm size are significantly and positively related to ROA. …”
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AirAsia Berhad’s accounting in the spotlight by Abdul Malak, Siti Seri Delima, Wan Hussin, Wan Nordin

“…After studying the case, students should be able to explain the concept of control and power under IFRS; explain the concept of economic; discuss audit committee and external auditor independence issues and ways to strengthen auditor’s independence; assess the usefulness of the new extended audit report; and evaluate the role of gatekeepers such as financial analysts, audit committee, external auditor, institutional investors and regulators in enhancing the quality of financial reporting.Case overview/synopsis: This case focuses on the accounting policy choices of the foreign associates of AirAsia Berhad. …”
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The relationship between corporate governance mechanisms, tax planning, tax disclosure and real earnings management: evidence from Jordan by Almashaqbeh, Ahmad Abdalla Obeid

“…The study utilised 101 firms listed on the Amman Stock Exchange for the period from 2011 to 2015. By using generalised least square (GLS) random-effect regression model, the study demonstrates that the presence of foreign directors on board and board age diversity significantly reduce the level of REM. …”
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Board characteristics, ownership structure and environmental disclosures in Nigeria: the moderating role of gender diversity by Terkuma, Soomiyol Mike

“…Further, gender diversity is found to moderate the relationship between board size, board meeting, audit committee independence, foreign ownership, and block holder ownership on the relationship with environmental disclosure. …”
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The moderating role of ceos' political connection on the relationship between corporate governance mechanisms and firm performance among listed companies in Palestine by Saleh, Mohammed W. A.

“…However, the CEO PC weakens the relationship between board size, board financial knowledge, foreign directors, AC size, CEO tenure, director ownership and performance. …”
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