Accounting information quality and tax avoidance effect on investment opportunities evidence from Gulf Cooperation Council GCC

Alsmady, Ahnaf Ali

doi:10.1080/23311975.2022.2143020

Cited by 11 publications

(4 citation statements)

References 76 publications

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“…Therefore, controlling shareholders can requisition the wealth of minority shareholders by investing more than the optimal investment. In this vein, earnings persistence reduces information asymmetry, which results in decreased adverse selection and decreased moral hazard issues (Alsmady, 2022). Assad and Alshurideh (2019) provided evidence from the Gulf Cooperation Council where the ownership is concentrated, and the main conflicts are between minority shareholders and controlling shareholders.…”

Section: Discussionmentioning

confidence: 99%

The Mediating Role of Investment Efficiency on The Relationship between Earnings Quality and Firm Performance

Abdu Alkhazaleh,

Md. Shahbudin,

Ghazali

2024

IJARAFMS

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This study aims to examine the mediating effect of investment efficiency on the relationship between earnings quality and firm performance. It provides evidence from Jordanian nonfinancial firms over the period from 2012 to 2019 using the panel data analysis method. The findings conclude that earnings persistence, earnings predictability, and earnings smoothness significantly affect firm performance. Furthermore, earnings persistence and earnings smoothness significantly affect investment efficiency. Moreover, investment efficiency mediates the relationship between earnings persistence, earnings smoothness, and firm performance. Finally, the current study suggests that other factors influencing company performance be investigated in future research, particularly in diverse nations like the MENA.

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Section: Discussionmentioning

confidence: 99%

The Mediating Role of Investment Efficiency on The Relationship between Earnings Quality and Firm Performance

Abdu Alkhazaleh,

Md. Shahbudin,

Ghazali

2024

IJARAFMS

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“…A study by Al‐Hattami and Kabra (2022) found a significant and positive relationship between the quality of accounting information and control quality. Another found that high‐quality accounting information can improve firm performance and firm value (Alsmady, 2022). A third study noted that accounting information plays a prominent role in CG (Kothari, 2019).…”

Section: Theoretical Framework and Research Hypothesesmentioning

confidence: 99%

Digital accounting system and its effect on corporate governance: An empirical investigation

Al‐Hattami,

Almaqtari,

Abdullah

et al. 2024

Strategic Change

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This empirical investigation explores the impact of the digital accounting system (DAS) on corporate governance (CG). The rapid advancement of technology has revolutionized various aspects of business operations, including accounting processes. The transition from traditional manual accounting systems to digital platforms has been accompanied by significant changes in corporate governance practices. This study aims to investigate the influence of DAS effectiveness (bookkeeping system, DAS security, IFRS adoption, and budgeting system) and the success of DAS (system quality, information quality, and service quality) on CG. The study determined the relationship by conducting a questionnaire survey of 264 senior managers, accountants, and department heads of pharmaceutical companies in Yemen. Partial Least Squares (PLS) was used for data analysis. The results supported all assumed relationships except the relationship between the budgeting system and CG. Specifically, unlike all supposed relationships, the budgeting system had no significant impact on CG. Despite the fact that prior studies have investigated these issues from different aspects in developed countries, the evidence in less developed countries is still unknown. Further, revisiting DAS and CG aspects with different new insights and measures, particularly bookkeeping system, DAS security, IFRS adoption, budgeting system, system quality, information quality, and service quality, has not been the subject of prior studies. As a result, the present study bridges a serious gap in the existing stock of knowledge in DAS and CG studies. Moreover, this piece of research has useful implications for managers, investors, practitioners, academicians, and decision‐makers.

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“…Several industries, such as financial service providers, banks, and insurance companies, were excluded because of differing regulations in the GCC nations. In addition, those sectors are characterized by a variety of disclosure regulations and policies and differing requirements for providing data in financial statements among the countries under study (Alsmady, 2022a(Alsmady, , 2022b. This issue would have led to numerous missing observations, affecting the regression analysis.…”

Section: Sample Selectionmentioning

confidence: 99%

The effects of boardroom gender diversity and audit quality on financial earnings smoothing in GCC countries: Do government board members moderate the relationship?

Alsmady

2023

5009

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This study explores the effects of boardroom gender and audit quality on financial earnings smoothing (FES) in the Gulf Cooperation Council (GCC) countries. Additionally, the moderating effects of government representatives as board members on FES are investigated. The study covers six GCC countries: Saudi Arabia, the UAE, Oman, Bahrain, Kuwait, and Qatar. The sample comprises 188 firms from 2013 to 2019. Multiple regression models are used to evaluate the study’s hypotheses. The findings show that the big international and local firms that have both female and male board members, as well as government representatives, on their boards demonstrate effective governance mechanisms. Although they had a negative impact on higher FES, they had a positive impact on lower FES. As for the moderating role, the findings reveal that the role of government members on the board is complementary to the audit quality, particularly in the big four international and local firms. This research may aid businesses in implementing the best governance practices to avoid FES and improve the quality of accounting data, in line with the objectives of the government. However, good practices in moderating earnings smoothing were mainly seen amongst the males.

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Accounting information quality and tax avoidance effect on investment opportunities evidence from Gulf Cooperation Council GCC

Cited by 11 publications

References 76 publications

The Mediating Role of Investment Efficiency on The Relationship between Earnings Quality and Firm Performance

The Mediating Role of Investment Efficiency on The Relationship between Earnings Quality and Firm Performance

Digital accounting system and its effect on corporate governance: An empirical investigation

The effects of boardroom gender diversity and audit quality on financial earnings smoothing in GCC countries: Do government board members moderate the relationship?

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