Impact of Organizational Life Cycle Stages on Quality of Corporate Governance: Empirical Evidence From Pakistan’s Corporate Sector

Shaheen, Sundus; Nazir, Rabia; Mehar, Noreen; Adil, Fareeha

doi:10.32479/ijefi.10279

Cited by 2 publications

(2 citation statements)

References 15 publications

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“…Taking the research content into account, this study selected companies in the growth stage and the mature stage with the largest number of manufacturing companies as the research objects, as most previous studies have done (Auzair & Langfield-Smith, 2005;Shaheen, Nazir, Mehar, & Adil, 2020). This research investigates the choice of competitive strategy under the environmental uncertainty of the firm during the growth and maturity stages.…”

Section: Moderating Effect Of Corporate Life Cyclementioning

confidence: 99%

The Relationship between Environmental Uncertainty and Firm Performance in Chinese Listed Manufacturing Companies: The Mediating Role of Competitive Strategy

Zhao

Noordin

Sondoh

2022

5002

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Economic globalization has brought great challenges to companies. Faced with uncertainty, appropriate strategic choice is an important means to deal with uncertainty and competitive challenges. The purpose of this research is to investigate the mediating effect of competitive strategy on the relationship between environmental uncertainty and firm performance in Chinese listed manufacturing companies. This research uses OLS regression models to test the mediating role of competitive strategy. The data used in this research are all derived from the public financial statement of listed companies from 2007 to 2019. We found that there is a mediating role of competitive strategy on the relationship between environmental uncertainty and firm performance. In addition, corporate life cycle is introduced as a moderating variable in the relationship between environmental uncertainty and competitive strategy. This study provides strong evidence to help managers in the decision-making process under environmental uncertainty and give managers more accurate advice based on the corporate life cycle of their companies.

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Section: Moderating Effect Of Corporate Life Cyclementioning

confidence: 99%

The Relationship between Environmental Uncertainty and Firm Performance in Chinese Listed Manufacturing Companies: The Mediating Role of Competitive Strategy

Zhao

Noordin

Sondoh

2022

5002

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“…Despite the high number of SMEs and their importance to the UK economy, there is noticeably little empirical evidence on the role of boards of directors in SMEs in the UK (Shehata et al , 2017). On the one hand, extant evidence exists on how the role of BOD can differ based on the organizational life cycle (Amin et al , 2021; Bonn and Pettigrew, 2009; Filatotchev et al , 2006; Shaheen et al , 2020), but it fails to provide how such role can affect EM practices in SMEs life cycles. Thus, moving outside the context of large enterprises and examining a single characteristic of BOD (Belot and Serve, 2018; Shehata et al , 2017) to explain how wealth creation and protection roles of BOD can affect EM across SMEs life cycle remain an unexplored research area.…”

Section: Introductionmentioning

confidence: 99%

Roles of board of directors and earnings management across SMEs life cycle: evidence from the UK

Hassan,

Amin,

Mostafa

et al. 2023

IJAIM

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Purpose This study aims to examine the role of the board of directors in affecting earnings management practices across small- and medium-sized enterprises (SMEs) life cycle. Design/methodology/approach Data is collected from 280 SMEs listed on the London Stock Exchange during the period of 2009–2016. Fixed effects regression analysis is used to test the hypotheses. Findings This study shows that the impact of the board of directors' roles on earnings management practices varies depending on the SMEs life cycle stage. In the introduction, growth and decline stages of SMEs, the wealth creation role of the board is negatively significant with earnings management, while the wealth protection role of the board is positively significant in the growth and maturity phases. Results suggest that the board's responsibility to create wealth deters early-stage earnings management strategies, while protecting shareholder interests, in latter stages, leads to a decrease in earnings management. Practical implications The findings suggest that corporate governance should be customized to the specific stage of the SMEs life cycle. Additionally, different life cycle stages may impose different requirements on corporate boards to shape the effectiveness of these mechanisms and constrain earnings management practices. Originality/value To the best of the authors’ knowledge, this study offers one of the first insights on the UK SMEs to understand how board functions and earnings management practices vary over SMEs life cycles. It will offer important information on the effect of board features on earnings management in SMEs in the UK and is anticipated to be of importance to policymakers, regulators, investors and practitioners.

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Impact of Organizational Life Cycle Stages on Quality of Corporate Governance: Empirical Evidence From Pakistan’s Corporate Sector

Cited by 2 publications

References 15 publications

The Relationship between Environmental Uncertainty and Firm Performance in Chinese Listed Manufacturing Companies: The Mediating Role of Competitive Strategy

The Relationship between Environmental Uncertainty and Firm Performance in Chinese Listed Manufacturing Companies: The Mediating Role of Competitive Strategy

Roles of board of directors and earnings management across SMEs life cycle: evidence from the UK

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