How to cite this paper
Al_hazimeh, A., Zureigat, B., Al-Batayneh, R., Shbail, A., Mohd, O & Alzoubi, M. (2024). Does ownership structure affect the evaluation of going concerns in Jordan? A dynamic panel data study.Uncertain Supply Chain Management, 12(4), 2817-2824.
Refrences
Adebiyi, W. K., & Olowookere, J. K. (2016). Ownership structure and the quality of financial reporting: Evidence from Nigerian deposit money banks. International Journal of Economics Commerce and Management, 4(1), 541-552.
Ahmed Sheikh, N., Wang, Z., & Khan, S. (2013). The impact of internal attributes of corporate governance on firm performance: evidence from Pakistan. International Journal of Commerce and Management, 23(1), 38-55.
Alam, A., & Ali Shah, S. Z. (2013). Corporate Governance and Its Impact on Firm Risk. International Journal of Management, Economics and Social Sciences, 2(2), 76-98.
Altman, E. I. (2013). Predicting financial distress of companies: revisiting the Z-score and ZETA® models. In Handbook of research methods and applications in empirical finance (pp. 428-456). Edward Elgar Publishing.
Alves, S. (2012). Ownership structure and earnings management: Evidence from Portugal. Australasian Accounting, Business and Finance Journal, 6(1), 57-74.
Alzoubi, E. S. S. (2016). Audit quality and earnings management: evidence from Jordan. Journal of Applied Accounting Research, 17(2), 170-189.
Amran, N. A., & Ahmad, A. C. (2013). Effects of ownership structure on Malaysian companies performance. Asian Journal of Accounting and Governance, 4(1), 51-60.
Ardillah, K., & Prawira, S. O. (2022). Debt Default, Ifrs Implementation, and Foreign Ownership to Going Concern Audit Opinion. Jurnal Rak (Riset Akuntansi Keuangan), 6(2), 179-194.
Arellano, M., & Bond, S. (1991). Some Tests of Specification for Panel data: Monte Carlo Evidence and an Application to Employment Equations. The Review of Economic Studies, 58(2), 277-297.
Arellano, M., & Bover, O. (1995). Another Look at the Instrumental Variable Estimation of Error-Components Models. Journal Of Econometrics, 68(1), 29-51.
Baltagi, B. H., & Baltagi, B. H. (2008). Econometric Analysis Of Panel Data (Vol. 4). Chichester: Wiley.
Beck, T., & Levine, R. (2004). Stock Markets, Banks, And Growth: Panel Evidence. Journal Of Banking & Finance, 28(3), 423-442.
Blundell, R., & Bond, S. (1998). Initial Conditions And Moment Restrictions In Dynamic Panel Data Models. Journal Of Econometrics, 87(1), 115-143.
Bond, S. R. (2002). Dynamic Panel Data Models: A Guide To Micro Data Methods And Practice. Portuguese Economic Journal, 1, 141-162.
Ciftci, I., Tatoglu, E., Wood, G., Demirbag, M., & Zaim, S. (2019). Corporate governance and firm performance in emerging markets: Evidence from Turkey. International Business Review, 28(1), 90-103.
Davis, D. R., & Moore, W. H. (1997). Ethnicity matters: Transnational ethnic alliances and foreign policy behavior. International Studies Quarterly, 41(1), 171-184.
Davis, J. H., Schoorman, F. D., & Donaldson, L. (1997). Toward a stewardship theory of management. Academy of Management Review, 22(1), 20-47.
Donaldson, L. (1990). The ethereal hand: Organizational economics and management theory. Academy of Management Review, 15, 369-381.
Donaldson, L., & Davis, J. H. (1991). Stewardship Theory or Agency Theory: CEO governance and shareholder returns. Australian Journal of Management, 16, 49-65.
Effiong, S. A., Asuquo, A. I., & Enya, E. F. (2020). Discretionary Accruals And Going Concern Of Manufacturing Companies. International Journal Of Scientific & Technology Research, 9(2), 2976-2983.
Eng, L. L., & Mak, Y. T. (2003). Corporate Governance And Voluntary Disclosure. Journal Of Accounting And Public Policy, 22(4), 325-345.
Garba, S. (2018). Ownership Structure And Going-Concern Of Listed Nigerian Financial Institutions: The Moderating Effect Of Audit Committee’s Characteristics (Doctoral Dissertation).
Guo, F., & Ma, S. (2015). Ownership characteristics and earnings management in China. The Chinese Economy, 48(5), 372-395.
Hammond, P., Opoku, M. O., & Kwakwa, P. A. (2022). Relationship Among Corporate Reporting, Corporate Governance, Going Concern And Investor Confidence: Evidence From Listed Banks In Sub Saharan Africa. Cogent Business & Management, 9(1), 2152157.
Hu, H. W., Tam, O. K., & Tan, M. G. S. (2010). Internal governance mechanisms and firm performance in China. Asia Pacific Journal of Management, 27(4), 727-749.
Iskandar, T. M., Rahmat, M. M., Noor, N. M., Saleh, N. M., & Ali, M. J. (2011). Corporate Governance And Going Concern Problems: Evidence From Malaysia. International Journal Of Corporate Governance, 2(2), 119-139.
Jensen, M. C., & Meckling, W. H. (1976). Theory Of The Firm: Managerial Behavior, Agency Costs And Ownership Structure. Journal Of Financial Economics, 3(4), 305-360.
Makhija, A. K., & Patton, J. M. (2004). The Impact Of Firm Ownership Structure On Voluntary Disclosure: Empirical Evidence From Czech Annual Reports. The Journal Of Business, 77(3), 457-491.
Makhlouf, M. H., & Al-Sufy, F. J. (2018). Ownership Concentration And Going Concern: Evidence From Jordanian Listed Firms. International Journal Of Business And Management, 13(9), 139-139.
Mardnly, Z., Mouselli, S., & Abdulraouf, R. (2018). Corporate governance and firm performance: an empirical evidence from Syria. International Journal of Islamic and Middle Eastern Finance and Management, 11(4), 591-607.
Molnar, M., Wang, B., & Chen, W. (2017). Corporate governance and firm performance in China. Economics Department Working Papers No. 1421
Olaniyi, T. A., & Muhammad, A. A. (2017). Effects Of Corporate Governance On Going Concern In The Nigerian Petroleum Marketing Industry. Research Journal, 62.
Osman, M. N. H., Latiff, A. R. A., Daud, Z. M., & Sori, Z. M. (2018). The impact of management, family, and institution on the auditor’s Going Concern opinion issuance decision. International Journal of Economics and Management, 12(2), 671-691.
Panda, B., & Leepsa, N. M. (2017). Agency theory: Review of theory and evidence on problems and perspectives. Indian journal of corporate governance, 10(1), 74-95.
Parker, S., Peters, G. F., & Turetsky, H. F. (2005). Corporate Governance Factors And Auditor Going Concern Assessments. Review Of Accounting And Finance, 4(3), 5-29.
Putri, S. F. I. P. (2020). Factors Affecting Going Concern Audit Opinions. American International Journal Of Business Management, 3(12), 27-35.
Roodman, D. (2009). How To Do Xtabond2: An Introduction To Difference And System Gmm In Stata. The Stata Journal, 9(1), 86-136.
Shan, H., & Gong, G. (2017). The impact of ownership structure on firm performance: static and dynamic panel data evidence from china’s listed companies. In 2016 National Convention on Sports Science of China (p. 01017). EDP Sciences.
Shao, L. (2019). Dynamic study of corporate governance structure and firm performance in China. Chinese Management Studies, 10(2), 163-175.
Wang, Q., Wong, T. J., & Xia, L. (2008). State ownership, the institutional environment, and auditor choice: Evidence from China. Journal of accounting and economics, 46(1), 112-134.
Windmeijer, F. (2005). A Finite Sample Correction For The Variance Of Linear Efficient Two-Step Gmm Estimators. Journal Of Econometrics, 126(1), 25-51.
Yavaş, Ç. V., & Erdogan, S. (2016, July). The effect of foreign ownership on firm performance: Evidence from emerging market. In Proceedings of New York International Business and Social Science Research Conference (Vol. 14, p. 16).
Zureigat, B. N., Fadzil, F. H., & Syed Ismail, S. S. (2014). The Relationship Between Corporate Governance Mechanisms And Going Concern Evaluation: Evidence From Firms Listed On Amman Stock Exchange. Journal of Public Administration and Governance, 4(4), 100-110.
Ahmed Sheikh, N., Wang, Z., & Khan, S. (2013). The impact of internal attributes of corporate governance on firm performance: evidence from Pakistan. International Journal of Commerce and Management, 23(1), 38-55.
Alam, A., & Ali Shah, S. Z. (2013). Corporate Governance and Its Impact on Firm Risk. International Journal of Management, Economics and Social Sciences, 2(2), 76-98.
Altman, E. I. (2013). Predicting financial distress of companies: revisiting the Z-score and ZETA® models. In Handbook of research methods and applications in empirical finance (pp. 428-456). Edward Elgar Publishing.
Alves, S. (2012). Ownership structure and earnings management: Evidence from Portugal. Australasian Accounting, Business and Finance Journal, 6(1), 57-74.
Alzoubi, E. S. S. (2016). Audit quality and earnings management: evidence from Jordan. Journal of Applied Accounting Research, 17(2), 170-189.
Amran, N. A., & Ahmad, A. C. (2013). Effects of ownership structure on Malaysian companies performance. Asian Journal of Accounting and Governance, 4(1), 51-60.
Ardillah, K., & Prawira, S. O. (2022). Debt Default, Ifrs Implementation, and Foreign Ownership to Going Concern Audit Opinion. Jurnal Rak (Riset Akuntansi Keuangan), 6(2), 179-194.
Arellano, M., & Bond, S. (1991). Some Tests of Specification for Panel data: Monte Carlo Evidence and an Application to Employment Equations. The Review of Economic Studies, 58(2), 277-297.
Arellano, M., & Bover, O. (1995). Another Look at the Instrumental Variable Estimation of Error-Components Models. Journal Of Econometrics, 68(1), 29-51.
Baltagi, B. H., & Baltagi, B. H. (2008). Econometric Analysis Of Panel Data (Vol. 4). Chichester: Wiley.
Beck, T., & Levine, R. (2004). Stock Markets, Banks, And Growth: Panel Evidence. Journal Of Banking & Finance, 28(3), 423-442.
Blundell, R., & Bond, S. (1998). Initial Conditions And Moment Restrictions In Dynamic Panel Data Models. Journal Of Econometrics, 87(1), 115-143.
Bond, S. R. (2002). Dynamic Panel Data Models: A Guide To Micro Data Methods And Practice. Portuguese Economic Journal, 1, 141-162.
Ciftci, I., Tatoglu, E., Wood, G., Demirbag, M., & Zaim, S. (2019). Corporate governance and firm performance in emerging markets: Evidence from Turkey. International Business Review, 28(1), 90-103.
Davis, D. R., & Moore, W. H. (1997). Ethnicity matters: Transnational ethnic alliances and foreign policy behavior. International Studies Quarterly, 41(1), 171-184.
Davis, J. H., Schoorman, F. D., & Donaldson, L. (1997). Toward a stewardship theory of management. Academy of Management Review, 22(1), 20-47.
Donaldson, L. (1990). The ethereal hand: Organizational economics and management theory. Academy of Management Review, 15, 369-381.
Donaldson, L., & Davis, J. H. (1991). Stewardship Theory or Agency Theory: CEO governance and shareholder returns. Australian Journal of Management, 16, 49-65.
Effiong, S. A., Asuquo, A. I., & Enya, E. F. (2020). Discretionary Accruals And Going Concern Of Manufacturing Companies. International Journal Of Scientific & Technology Research, 9(2), 2976-2983.
Eng, L. L., & Mak, Y. T. (2003). Corporate Governance And Voluntary Disclosure. Journal Of Accounting And Public Policy, 22(4), 325-345.
Garba, S. (2018). Ownership Structure And Going-Concern Of Listed Nigerian Financial Institutions: The Moderating Effect Of Audit Committee’s Characteristics (Doctoral Dissertation).
Guo, F., & Ma, S. (2015). Ownership characteristics and earnings management in China. The Chinese Economy, 48(5), 372-395.
Hammond, P., Opoku, M. O., & Kwakwa, P. A. (2022). Relationship Among Corporate Reporting, Corporate Governance, Going Concern And Investor Confidence: Evidence From Listed Banks In Sub Saharan Africa. Cogent Business & Management, 9(1), 2152157.
Hu, H. W., Tam, O. K., & Tan, M. G. S. (2010). Internal governance mechanisms and firm performance in China. Asia Pacific Journal of Management, 27(4), 727-749.
Iskandar, T. M., Rahmat, M. M., Noor, N. M., Saleh, N. M., & Ali, M. J. (2011). Corporate Governance And Going Concern Problems: Evidence From Malaysia. International Journal Of Corporate Governance, 2(2), 119-139.
Jensen, M. C., & Meckling, W. H. (1976). Theory Of The Firm: Managerial Behavior, Agency Costs And Ownership Structure. Journal Of Financial Economics, 3(4), 305-360.
Makhija, A. K., & Patton, J. M. (2004). The Impact Of Firm Ownership Structure On Voluntary Disclosure: Empirical Evidence From Czech Annual Reports. The Journal Of Business, 77(3), 457-491.
Makhlouf, M. H., & Al-Sufy, F. J. (2018). Ownership Concentration And Going Concern: Evidence From Jordanian Listed Firms. International Journal Of Business And Management, 13(9), 139-139.
Mardnly, Z., Mouselli, S., & Abdulraouf, R. (2018). Corporate governance and firm performance: an empirical evidence from Syria. International Journal of Islamic and Middle Eastern Finance and Management, 11(4), 591-607.
Molnar, M., Wang, B., & Chen, W. (2017). Corporate governance and firm performance in China. Economics Department Working Papers No. 1421
Olaniyi, T. A., & Muhammad, A. A. (2017). Effects Of Corporate Governance On Going Concern In The Nigerian Petroleum Marketing Industry. Research Journal, 62.
Osman, M. N. H., Latiff, A. R. A., Daud, Z. M., & Sori, Z. M. (2018). The impact of management, family, and institution on the auditor’s Going Concern opinion issuance decision. International Journal of Economics and Management, 12(2), 671-691.
Panda, B., & Leepsa, N. M. (2017). Agency theory: Review of theory and evidence on problems and perspectives. Indian journal of corporate governance, 10(1), 74-95.
Parker, S., Peters, G. F., & Turetsky, H. F. (2005). Corporate Governance Factors And Auditor Going Concern Assessments. Review Of Accounting And Finance, 4(3), 5-29.
Putri, S. F. I. P. (2020). Factors Affecting Going Concern Audit Opinions. American International Journal Of Business Management, 3(12), 27-35.
Roodman, D. (2009). How To Do Xtabond2: An Introduction To Difference And System Gmm In Stata. The Stata Journal, 9(1), 86-136.
Shan, H., & Gong, G. (2017). The impact of ownership structure on firm performance: static and dynamic panel data evidence from china’s listed companies. In 2016 National Convention on Sports Science of China (p. 01017). EDP Sciences.
Shao, L. (2019). Dynamic study of corporate governance structure and firm performance in China. Chinese Management Studies, 10(2), 163-175.
Wang, Q., Wong, T. J., & Xia, L. (2008). State ownership, the institutional environment, and auditor choice: Evidence from China. Journal of accounting and economics, 46(1), 112-134.
Windmeijer, F. (2005). A Finite Sample Correction For The Variance Of Linear Efficient Two-Step Gmm Estimators. Journal Of Econometrics, 126(1), 25-51.
Yavaş, Ç. V., & Erdogan, S. (2016, July). The effect of foreign ownership on firm performance: Evidence from emerging market. In Proceedings of New York International Business and Social Science Research Conference (Vol. 14, p. 16).
Zureigat, B. N., Fadzil, F. H., & Syed Ismail, S. S. (2014). The Relationship Between Corporate Governance Mechanisms And Going Concern Evaluation: Evidence From Firms Listed On Amman Stock Exchange. Journal of Public Administration and Governance, 4(4), 100-110.