| 1. |
- A. Almaqtari, Faozi, et al.
(författare)
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Earning management estimation and prediction using machine learning: A systematic review of processing methods and synthesis for future research
- 2022
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Ingår i: 2021 International Conference on Technological Advancements and Innovations (ICTAI). - : IEEE. - 9781665420884 - 9781665420877 ; , s. 291-298
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Konferensbidrag (refereegranskat)abstract
- The present study highlights earning management optimization possibilities to constrain the events of earning management and financial fraud. Our study investigates the existing stock of knowledge and strand literature available on earning management and fraud detection. It aims to review systematically the methods and techniques used by prior research to determine earning management and fraud detection. The results indicate that prior research in earning management optimization is diverged among several techniques and none of these techniques has provided an ideal optimization for earning management. Further, the results reveal that earning management determinants are complex based on the type and size of business entities which complicate the optimization possibilities. The current research brings useful insights for predicting and optimization of earnings management and financial fraud. The present study has significant implications for policymakers, stock markets, auditors, investors, analysts, and professionals.
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| 2. |
- Almaqtari, Faozi A., et al.
(författare)
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The effect of corporate governance on compliance with indian accounting standards : An empirical analysis of post ifrs convergence
- 2021
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Ingår i: Journal of Governance and Regulation. - USA : Virtus InterPress. - 2220-9352 .- 2306-6784. ; 10:4, s. 40-58
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Tidskriftsartikel (refereegranskat)abstract
- This study explores the impact of corporate governance mechanisms (CGMs) of compliance with Indian Accounting Standards (Ind-AS). A sample of 70 firms listed on Bombay Stock Exchange (BSE) over a period of two years from 2016–2017 to 2017–2018 was used. The results revealed that board independence, size, expertise, size of the audit committee, expertise and independence exhibit a significant influence on compliance with Ind-AS. However, no significant effect was found regarding the board and audit committee diligence, foreign ownership and audit quality by Big-Four. The current study fills an existing gap in compliance of accounting standards and corporate governance literature in the context of the emergent market. It uses a methodology of comprehensive compliance index to evaluate the level of disclosure of Ind-AS that could generalize the results and benefit other listed firms. Finally, as a practical contribution, the present study brings useful insights and empirical evidence which are very beneficial and are of significant importance to investors, practitioners, academicians and policymakers. It is considered as one of the pioneering studies in this context and a battery for further research. The study recommends that more prominence should be given to compliance with Ind-AS and an overseeing body for compliance with Ind-AS should be created.
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| 3. |
- Almaqtari, Faozi A., et al.
(författare)
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The impact of board characteristics on environmentally friendly production: A cross country study in Asia and Europe
- 2023
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Ingår i: Journal of Cleaner Production. - USA : Elsevier. - 0959-6526 .- 1879-1786. ; 392
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Tidskriftsartikel (refereegranskat)abstract
- The present study investigates the impact of board characteristics on environmentally friendly production. The current research uses secondary data extracted from the Refinitiv Eikon database. The data is extracted from the database for a sample of 8094 corporates from 2 continents, Asia and Europe, from 2016 to 2021. Panel data analysis with fixed effect models is used to estimate the results. The findings reveal that board size, independence, and industry expertise significantly impact environmentally friendly production. The results also indicate that board diversity correlates positively with environmentally friendly production in European corporates but negatively in Asian corporates. Findings show that the moderating role of environmental teams has a greater interaction effect with board characteristics in Europe than in Asia. Finally, the results also show that higher environmental performance and environmental, social, and governance scores lead to higher levels of environmentally friendly production. The study has valuable insights and implications for board members, practitioners, academicians, and policymakers. Further, the study contributes to the strand literature by investigating the role of environmental teams on the relationship between board characteristics and environmentally friendly production. The findings are supported by agency, legitimacy, and stakeholder theories, which contribute to a better understanding of the relationship between board characteristics and environmentally friendly production. The evidence about this issue is still unknown and critical, particularly in the context of developing countries where there is a lack of regulatory enforcement related to environmental, social, and governance disclosures.
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| 4. |
- Elsheikh, Tamer, et al.
(författare)
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Governance and sustainability: The role of environmental disclosures and board characteristics in environmental, social, and governance reporting
- 2024
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Ingår i: Journal of Governance and Regulation. - 2220-9352 .- 2306-6784. ; 13:3, s. 162-176
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Tidskriftsartikel (refereegranskat)abstract
- The purpose of the study is to investigate how environmental disclosure affects environmental, social, and governance (ESG) reporting, specifically in relation to emissions, innovation, use of resources, environmental controversy, and environmental products. It also looks at how specific firm attributes and board characteristics affect ESG reporting in three different industries. The analysis uses data for 8094 enterprises sampled from Asia and Europe between 2016 and 2021 that was gathered from secondary sources and taken from the Refinitiv Eikon database. According to the findings, proactive environmental investments, fines, and environmental expenses associated with ESG reporting are positively correlated. The findings also show that European businesses disclose environmental information at a higher degree than Asian businesses, which benefits their sustainability initiatives. Furthermore, sustainability indices have an adverse relationship with ESG reporting in Asia but a positive relationship with ESG reporting in Europe. Crucially, the findings show that various industries have varied relationships between sustainability reporting and environmental indicators. The study provides valuable insights for policymakers by highlighting the extent to which enterprises disclose their emissions, innovations, and resource use. Additionally, the study offers evidence on the role of corporate board members and how certain board characteristics as important mechanisms can improve the quality of ESG reporting making environmental disclosures useful and relevant.
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