Eurasian Business Review
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The relationship between audit report delay and investment opportunities
Eurasian Business Review - Tập 7 - Trang 437-449 - 2017
Higher investment opportunities can increase audit risk. Therefore, external auditors need to extend the scope of their substantive tests and their audit work, and in turn, this leads to longer audit report delay. This study aims at investigating the relationship between audit report delay and the extent of investment opportunities among firms listed on Tehran stock exchange (TSE). We tested our h......
Diversification and corporate social performance in manufacturing companies
Eurasian Business Review - Tập 7 Số 1 - Trang 121-139 - 2017
The effects of diversification on financial performance are well-established, less so the way in which diversification influences company behaviour towards stakeholder demand and social concern. This paper investigates the relationship between business diversification and corporate social performance (CSP) in an industrial setting, in Indonesia. CSP is measured with an index constructed from conte......
Determinants of outsourced internal audit function: a further analysis
Eurasian Business Review - Tập 10 - Trang 629-659 - 2019
The aim of this study is to investigate how the board of directors, audit committee (AC), external auditor and management explain the outsourced internal audit function (IAF) practice. Although prior studies provide some insights into the determinants of IAF, we have little understanding of how their characteristics are associated with outsourced IAF. Using 767 observations from an emerging market......
Voluntary Disclosure of Segment Information in a Regulated Environment: Australian Evidence
Eurasian Business Review - Tập 1 - Trang 37-53 - 2014
Based on annual report data for a sample of 118 companies listed on the Australian Stock Exchange, this study provides further empirical evidence of the association between the voluntary disclosure of segment information and a firm’s level of diversification; controlling for firm size, industry membership, the level of minority interest, leverage, and ownership diffusion. The period examined falls......
Non-linearity between family control and firm financial sustainability: moderating effects of CEO tenure and education
Eurasian Business Review - Tập 12 - Trang 719-741 - 2022
We investigate the non-linearity between family control and firm financial sustainability and the manner in which CEO tenure and education moderate the non-linear relationship. We apply fixed-effects panel regression and several alternative tests, including two-stage least squares, in studying 2844 firm-year observations of Malaysian publicly listed firms during the period 2009–2019. We find a non......
Do political connections affect the market reaction to firms’ inclusion in or exclusion from the Sharia index?
Eurasian Business Review - Tập 13 - Trang 835-854 - 2023
Previous studies have clearly documented the shareholder advantages and disadvantages of political connections. However, evidence of the role of political connections in ethical investment is scarce. This study investigates the relationship between political connections and the reconstructions of the Sharia index in Indonesia. Using the event study methodology, I evaluate the abnormal returns surr......
Digitalization trends and organizational structure: bureaucracy, ambidexterity or post-bureaucracy?
Eurasian Business Review - Tập 12 - Trang 671-694 - 2022
Nowadays, the vast majority of forward-looking organizations is activating under the imperative of embracing digital transformation. This study aims to contribute to a more fine-grained understanding of the relationship between digitalization and organizing processes, with a particular emphasis on organizational structure. Espousing the bureaucratic, ambidextrous, and post-bureaucratic views of st......
Recognition of relational strategy content: insight from the managers’ view
Eurasian Business Review - Tập 9 - Trang 193-211 - 2018
The paper aims to recognize how managers perceive a firm’s relational strategy content by identification of strategic choices made within it. The paper presents theoretical assumptions of the relational view of strategy based on identified fundamental strategic choices that form the content of relational strategy, presents hypotheses that link this content with the relational view of a firm, as we......
Factors influencing SME owners’ continuance intention in Bangladesh: a logistic regression model
Eurasian Business Review - Tập 10 - Trang 391-415 - 2019
The purpose of this paper is to identify the critical determinants of Bangladeshi small and medium-sized enterprises’ intention to continue their business. 1724 business owners participated as respondents in this survey. Using logistic regression, our results suggest that continuance intention is affected positively by innovation, informality, risk attitude, and debt. On the other hand, the age of......
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