International Journal of Law and Management: Volume 61 Issue 2

Decentralization of Indonesia social health insurance

Sanusi Bintang, Mujibussalim Mujibussalim, Fikri Fikri

The purpose of this study is to explain the need for the implementation of decentralization of Indonesia social health insurance (INA-Medicare), with particular emphasis for Aceh…

Piercing the corporate veil: when LLCs and corporations may be at risk

Tareq Na’el Al-Tawil

The purpose of this paper is to examine the available judicial precedence using both the United Arab Emirates and UK laws to bring up a much broader understanding of wrongful and…

Board independence and internal control quality in Egypt: does CEO duality matter?

Hichem Khlif, Khaled Samaha

This paper aims to examine the relationship between board independence and internal control quality (ICQ) in Egypt and investigate whether CEO duality moderates such an…

Does institutional ownership engagement matter for greater financial performance?: Evidence from a developing market

Brahmadev Panda, N.M. Leepsa

Previous empirical evidence scrutinizing the impact of the institutional ownership on the firm performance has produced inconclusive results and mostly concentrated in the…

The relationship between corporate governance and intellectual capital: The moderating role of firm size

Amina Buallay, Allam Hamdan

The purpose of this study is to examine the moderating role of firm size on the relationship between corporate governance (CG) and intellectual capital (IC) efficiency.

Large institutional investors and the pressure to manage earnings surrounding seasoned equity offerings

Mouna Njah, Raoudha Trabelsi

The purpose of this paper is to investigate the monitoring role exerted by large institutional investors and their ability to restrict the earnings management practices conducted…

Does domestic institutional ownership increase return volatility? The French context

Mouna Aloui, Anis Jarboui

The purpose of this study is to examine the impact of domestic ownership on the stock return volatility. The authors use a detailed panel data set of 89 French companies listed on…

Mediating effect of work stress on the influence of time pressure, work–family conflict and role ambiguity on audit quality reduction behavior

Amir Amiruddin

This study aims to determine the direct and mediating effects of time pressure, work–family conflict, role ambiguity, work stress and audit quality reduction behavior.