Nabiela Noaman, J. Christiaens, Hassan A. G. Ouda, Dina El Mehelmy
* Corresponding author Faculty of Economics and Business Administration; Ghent University (UGent); Ghent; Belgium Contact details: Faculty of Economics and Business Administration; Ghent University (UGent), Sint-Pietersplein 7, 9000 Gent, Belgium ** Faculty of Economics and Business Administration; Ghent University (UGent); Ghent; Belgium *** Faculty of Management Technology, German University in Cairo (GUC); Cairo; Egypt **** Adjunct Faculty of Engineering, Arab Academy for Science and Technology; Cairo; Egypt
{"title":"Towards good governance of heritage management systems : possible role of accounting","authors":"Nabiela Noaman, J. Christiaens, Hassan A. G. Ouda, Dina El Mehelmy","doi":"10.22495/COCV15I3C1P8","DOIUrl":"https://doi.org/10.22495/COCV15I3C1P8","url":null,"abstract":"* Corresponding author Faculty of Economics and Business Administration; Ghent University (UGent); Ghent; Belgium Contact details: Faculty of Economics and Business Administration; Ghent University (UGent), Sint-Pietersplein 7, 9000 Gent, Belgium ** Faculty of Economics and Business Administration; Ghent University (UGent); Ghent; Belgium *** Faculty of Management Technology, German University in Cairo (GUC); Cairo; Egypt **** Adjunct Faculty of Engineering, Arab Academy for Science and Technology; Cairo; Egypt","PeriodicalId":438501,"journal":{"name":"Corporate Ownership and Control","volume":"67 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-05-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114637984","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}
This study aims to develop a generic framework for the adoption of Internet corporate reporting (ICR), in developing countries, and to test the applicability of this framework by undertaking an empirical study in a developing country, namely Jordan. The key literature focuses mainly on economic-based theories in explaining different ICR practices as a voluntary disclosure channel. The theoretical foundation underpinning the study integrates several of these disclosure frameworks with innovation diffusion theories. A questionnaire survey was conducted among 150 CEOs and CFOs of companies, with usable websites, listed on the Amman Stock Exchange. Based on managers’ evaluation, four factors were further identified as significant contributors to ICR adoption, namely cost-benefit balance, management commitment, internal technology readiness, and users’ attention. Given the lack of an overarching theoretical framework for studying ICR, this study presents an assessment framework for ICR adoption, which enables managers to evaluate the current status of a company in respect of three aspects of readiness to engage in ICR, these being: organisation, technology, and environment.
{"title":"The Future of Internet Corporate Reporting – Creating the Dynamics for Change in Emerging Economies: A Theoretical Framework and Model","authors":"K. Al-Hajaya, Nedal Sawan","doi":"10.22495/COCV15I3C1P3","DOIUrl":"https://doi.org/10.22495/COCV15I3C1P3","url":null,"abstract":"This study aims to develop a generic framework for the adoption of Internet corporate reporting (ICR), in developing countries, and to test the applicability of this framework by undertaking an empirical study in a developing country, namely Jordan. The key literature focuses mainly on economic-based theories in explaining different ICR practices as a voluntary disclosure channel. The theoretical foundation underpinning the study integrates several of these disclosure frameworks with innovation diffusion theories. A questionnaire survey was conducted among 150 CEOs and CFOs of companies, with usable websites, listed on the Amman Stock Exchange. Based on managers’ evaluation, four factors were further identified as significant contributors to ICR adoption, namely cost-benefit balance, management commitment, internal technology readiness, and users’ attention. Given the lack of an overarching theoretical framework for studying ICR, this study presents an assessment framework for ICR adoption, which enables managers to evaluate the current status of a company in respect of three aspects of readiness to engage in ICR, these being: organisation, technology, and environment.","PeriodicalId":438501,"journal":{"name":"Corporate Ownership and Control","volume":"56 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-04-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114449501","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}
The purpose of this paper has been to investigate the market concentration, foreign ownership and profitability for commercial banks operating in the MENA economies over the period 1999-2012. This paper uses panel analysis via GMM estimation to examine a large sample of banks for a period that includes the recent global crisis period and Arab uprising, marked by political changes whilst marked by liberalisation and market transformation. Findings indicate that the SCP hypothesis is not rejected; highlighting that increased market power yields monopoly profits. The fact that the impact of market concentration is positive in MENA economies is vital evidence, at least to a certain extent that bank performance is explained by market concentration. Findings also confirm that there is a positive and significant relationship between profitability and capital adequacy confirming that regulators and policy makers should ensure banks are well capitalised to guarantee survival and stability for MENA banks. Cost efficiency and bank size have decreased profitability of banks and banks with foreign ownership are more profitable and perform better than state banks. Overall, the paper finds evidence of structural reforms and uncovers measures that have led to the improvement of regulation, and the implementation of frameworks which should continue to improve competitiveness within MENA banking sectors. In addition, future policy on the banking sector should take account of intervention to change the market structure and to stimulate competition.
{"title":"Market Concentration, Foreign Ownership and Determinants of Bank Financial Performance: Evidence from MENA Countries","authors":"Hatem Elfeituri","doi":"10.22495/COCV15I3ART1","DOIUrl":"https://doi.org/10.22495/COCV15I3ART1","url":null,"abstract":"The purpose of this paper has been to investigate the market concentration, foreign ownership and profitability for commercial banks operating in the MENA economies over the period 1999-2012. This paper uses panel analysis via GMM estimation to examine a large sample of banks for a period that includes the recent global crisis period and Arab uprising, marked by political changes whilst marked by liberalisation and market transformation. Findings indicate that the SCP hypothesis is not rejected; highlighting that increased market power yields monopoly profits. The fact that the impact of market concentration is positive in MENA economies is vital evidence, at least to a certain extent that bank performance is explained by market concentration. Findings also confirm that there is a positive and significant relationship between profitability and capital adequacy confirming that regulators and policy makers should ensure banks are well capitalised to guarantee survival and stability for MENA banks. Cost efficiency and bank size have decreased profitability of banks and banks with foreign ownership are more profitable and perform better than state banks. Overall, the paper finds evidence of structural reforms and uncovers measures that have led to the improvement of regulation, and the implementation of frameworks which should continue to improve competitiveness within MENA banking sectors. In addition, future policy on the banking sector should take account of intervention to change the market structure and to stimulate competition.","PeriodicalId":438501,"journal":{"name":"Corporate Ownership and Control","volume":"374 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-03-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133142696","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}
Pub Date : 2018-01-29DOI: 10.22495/COCV16I1C1_EDITORIAL
Domenico Rocco Cambrea
{"title":"Editorial: Challenging issues and fundamental concepts of corporate governance","authors":"Domenico Rocco Cambrea","doi":"10.22495/COCV16I1C1_EDITORIAL","DOIUrl":"https://doi.org/10.22495/COCV16I1C1_EDITORIAL","url":null,"abstract":"","PeriodicalId":438501,"journal":{"name":"Corporate Ownership and Control","volume":"42 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-01-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117177946","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}
How to cite this paper: Hassouna, D., Ouda, H., & Hussainey, K. (2017). Transparency and disclosure as an internal corporate governance mechanism and corporate performance: Egypt’s case. Corporate Ownership & Control, 14(4-1), 182-195. doi:10.22495/cocv14i4c1art1 How to access this paper online: http://dx.doi.org/10.22495/
{"title":"TRANSPARENCY AND DISCLOSURE AS AN INTERNAL CORPORATE GOVERNANCE MECHANISM AND CORPORATE PERFORMANCE: EGYPT’S CASE","authors":"Dina Hassouna, Hassan A. G. Ouda, K. Hussainey","doi":"10.22495/cocv14i4c1art1","DOIUrl":"https://doi.org/10.22495/cocv14i4c1art1","url":null,"abstract":"How to cite this paper: Hassouna, D., Ouda, H., & Hussainey, K. (2017). Transparency and disclosure as an internal corporate governance mechanism and corporate performance: Egypt’s case. Corporate Ownership & Control, 14(4-1), 182-195. doi:10.22495/cocv14i4c1art1 How to access this paper online: http://dx.doi.org/10.22495/","PeriodicalId":438501,"journal":{"name":"Corporate Ownership and Control","volume":"87 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-07-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129822184","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}
How to cite this paper: Alzead R., & Hussainey, K. (2017). Risk disclosure practice in Saudi non-financial listed companies. Corporate Ownership & Control, 14(4-1), 262-275. doi:10.22495/cocv14i4c1art8 How to access this paper online: http://dx.doi.org/10.22495/cocv14i4c1a
{"title":"Risk disclosure practice in Saudi non-financial listed companies","authors":"R. Alzead, K. Hussainey","doi":"10.22495/COCV14I4C1ART8","DOIUrl":"https://doi.org/10.22495/COCV14I4C1ART8","url":null,"abstract":"How to cite this paper: Alzead R., & Hussainey, K. (2017). Risk disclosure practice in Saudi non-financial listed companies. Corporate Ownership & Control, 14(4-1), 262-275. doi:10.22495/cocv14i4c1art8 How to access this paper online: http://dx.doi.org/10.22495/cocv14i4c1a","PeriodicalId":438501,"journal":{"name":"Corporate Ownership and Control","volume":"14 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-07-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131359139","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}
Pub Date : 2017-07-01DOI: 10.22495/COCV14I4C2ART10
E. Suyono, Subba Reddy Yarram, R. Riswan
How to cite this paper: Suyono, E., Yarram, S. R., Riswan, R. (2017). Capital structure, corporate performance, and life cycle: Evidence from Indonesia. Corporate Ownership & Control, 14(4-2),
如何引用本文:Suyono, E.， Yarram, S. R.， Riswan, R.(2017)。资本结构、公司绩效与生命周期:来自印尼的证据。企业所有权与控制，14(4-2);
{"title":"CAPITAL STRUCTURE, CORPORATE PERFORMANCE, AND LIFE CYCLE: EVIDENCE FROM INDONESIA","authors":"E. Suyono, Subba Reddy Yarram, R. Riswan","doi":"10.22495/COCV14I4C2ART10","DOIUrl":"https://doi.org/10.22495/COCV14I4C2ART10","url":null,"abstract":"How to cite this paper: Suyono, E., Yarram, S. R., Riswan, R. (2017). Capital structure, corporate performance, and life cycle: Evidence from Indonesia. Corporate Ownership & Control, 14(4-2),","PeriodicalId":438501,"journal":{"name":"Corporate Ownership and Control","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127224842","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}
How to cite this paper: Hessayri, M., & Saihi, M. (2017). Equity investment decisions of large investors around IFRS adoption: Financial vs. non-financial firms. Corporate Ownership & Control,
{"title":"Equity investment decisions of large investors around IFRS adoption: Financial vs. non-financial firms","authors":"Manel Hessayri, M. Saihi","doi":"10.22495/COCV14I4C2ART8","DOIUrl":"https://doi.org/10.22495/COCV14I4C2ART8","url":null,"abstract":"How to cite this paper: Hessayri, M., & Saihi, M. (2017). Equity investment decisions of large investors around IFRS adoption: Financial vs. non-financial firms. Corporate Ownership & Control,","PeriodicalId":438501,"journal":{"name":"Corporate Ownership and Control","volume":"157 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115398111","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}
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