ORCID Profile
0000-0003-4424-5600
Current Organisations
University of Liverpool
,
University of Oxford
,
Abu Dhabi University
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Publisher: Emerald
Date: 06-06-2023
DOI: 10.1108/IJOEM-11-2021-1673
Abstract: The study examines the effects of corporate governance and countrywide institutions and risk factors on corporate liquidity. Using firm-level data, the authors analyze the effect of corporate governance and various economic, regulatory and social institutions on the liquidity of firms operating in the Middle East and North Africa (MENA) region. The authors use fixed-effects, firm-specific and country-level controls, disaggregated analysis, sensitivity and endogeneity analysis to test the robustness of the estimates. The corporate governance characteristics of firms influence in erse ways their liquidity decisions. The independence and ersity of the board and institutional ownership are especially strong predictors. The effect also depends on the size of the firm and the degree of economic development and exhibits time sensitivity and nonlinearity. Enforcement institutions and risk factors play a strong role. The analysis contributes to the literature by using a large s le of countries and firms over a larger period, distinguishing between poorer and richer countries and using sensitivity and endogeneity analysis. The analysis considers explicitly the role of regulatory and enforcement conditions, social structures and religious beliefs.
Publisher: Elsevier BV
Date: 12-2023
Publisher: Springer Science and Business Media LLC
Date: 17-05-2023
Publisher: Elsevier BV
Date: 10-2023
Publisher: Emerald
Date: 25-08-2021
DOI: 10.1108/JMLC-07-2021-0081
Abstract: The purpose of this paper is to measure anti-money laundering (AML) and counter-terrorism financing (CTF) disclosures by money exchanger providers in the Gulf Cooperation Council (GCC) countries. The authors conduct a content analysis on firms’ websites to compare their AML/CTF disclosure against the recommendations of the Financial Action Task Force (FATF). The authors use a one-s le t -test to examine the degree of these disclosures. Overall, money exchange providers in GCC countries do not demonstrate a high degree of AML/CTF disclosure (20.27%). Country-wise disclosure levels are: Qatar 31%, UAE 19%, Kuwait 17.1%, Oman 26.27%, Bahrain 23.27% and KSA 6.1%. The study contributes immensely to understanding the disclosure behavior of this sector. It also helps in assessing their compliance with FATF recommendations. The results show poor AML/CTF disclosure and compliance by money exchange providers, which should lead to increased regulations by policymakers and more disclosure by practitioners. Money laundering (ML) and terrorism financing (TF) can adversely affect societies. This study should help regulators to identify vulnerable areas in ML and TF activities, compare disclosures by companies in their countries with those of other countries and identify areas for improvement. The study is a novel attempt. No study has been undertaken before to investigate AML and CTF disclosure by money exchange providers either globally, regionally or in any country.
Publisher: Wiley
Date: 02-03-2023
DOI: 10.1002/CSR.2473
Abstract: This study aims to investigate the mediating role of sustainability disclosure in the relationship between board gender ersity and performance of the firm in the non‐financial listed on Amman Stock Exchange (ASE). Using data from Jordan listed firms in ASE for the period of 2014–2018, the direct effect between board gender ersity on firm performance was examined, and the indirect effect of the mediating role of sustainability disclosure was also tested. The findings showed that board gender ersity has a positive and significant effect on performance of the firm. Furthermore, the results showed that sustainability disclosure fully mediates the relationship between board gender ersity and the performance of the firm. This study contributes to the knowledge by examining the mediating role of the sustainability disclosure on the relationship between board ersity and firm performance. Integrating knowledge of gender, corporate governance and sustainability enrich the study of firm performance. Regulators, investors and managers should consider not only gender ersity as a key enabler of growth but also sustainability disclosure. By increasing the level of sustainability disclosure and having a sound governance system may improve firm performance which in turn attracts investors because sophisticated investors nowadays embed sustainability consideration into their strategies to generate positive outcomes. In addition, this study provides evidence on sustainability disclosure as a mediating variable on the relationship between board gender ersity and performance of the firm in the ASE which is one of the emerging markets.
Location: United Kingdom of Great Britain and Northern Ireland
Location: United Kingdom of Great Britain and Northern Ireland
Location: United Kingdom of Great Britain and Northern Ireland
Location: Jordan
No related grants have been discovered for Haitham Nobanee.