Access Statistics for Collins G. Ntim

Author contact details at EconPapers.

Working Paper File Downloads Abstract Views
Last month 3 months 12 months Total Last month 3 months 12 months Total
An Integrated Corporate Governance Framework and Financial Performance in South African Listed Corporations 0 0 1 33 1 2 5 130
Can emerging African Stock Markets improve their informational efficiency by formally harmonising and integrating their operations? 0 0 0 5 0 1 3 32
Corporate Governance, Affirmative Action and Firm Value in Post-Apartheid South Africa: A Simultaneous Equation Approach 0 0 0 21 0 1 6 107
Corporate governance, affirmative action and firm value: evidence from post-apartheid South African firms 0 0 0 15 0 1 2 98
Director Shareownership and Corporate Performance in South Africa 0 0 0 19 1 3 4 100
The Impact of Corporate Board Meetings on Corporate Performance in South Africa 1 1 1 28 1 5 7 108
The King Reports, Independent Non-Executive Directors and Firm Valuation on the Johannesburg Stock Exchange 0 1 1 8 0 2 2 100
Why African Stock Markets Should Formally Harmonise and Integrate their Operations 0 0 0 24 0 1 1 44
Total Working Papers 1 2 3 153 3 16 30 719


Journal Article File Downloads Abstract Views
Last month 3 months 12 months Total Last month 3 months 12 months Total
A Cross- country study of the effect of institutional ownership on credit ratings 0 0 0 7 0 0 1 45
A Cross-country Study of the Effects of Institutional Ownership on Credit Ratings 0 0 1 3 0 0 1 15
A study of environmental policies and regulations, governance structures, and environmental performance: The role of female directors 0 1 6 18 0 6 17 75
A systematic literature review on risk disclosure research: State-of-the-art and future research agenda 0 0 5 13 3 6 21 57
Absorptive Capacity, Business Venturing and Performance: Corporate Governance Mediating Roles 0 0 1 3 0 0 1 5
Accounting comparability and accruals-based earnings management: Evidence on listed firms in an emerging market 1 2 2 5 2 5 9 18
Adoption of global investment performance standards: Case of ASEAN 0 0 0 1 0 0 0 12
An Empirical Re-Examination of the Weak Form Efficient Markets Hypothesis of the Ghana Stock Market Using Variance-Ratios Tests 0 0 0 74 0 0 0 248
An Integrated Corporate Governance Framework and Financial Performance in South African-Listed Corporations 0 1 2 19 0 1 3 97
An exposition of transfer pricing motives, strategies and their implementation in tax avoidance by MNEs in developing countries 2 5 10 13 3 9 24 46
Antecedents of audit quality in MENA countries: The effect of firm- and country-level governance quality 1 1 3 20 3 4 10 73
Are bank risk disclosures informative? Evidence from debt markets 0 0 1 3 0 0 3 20
Assessing SMEs tax non-compliance behaviour in Sub-Saharan Africa (SSA): An insight from Nigeria 0 0 1 3 1 2 5 14
Bank Competition in Sub-Saharan African Countries: Has Anything Changed in the Light of 2007-2008 Global FinancialCrisis? 0 0 0 12 0 2 13 62
Bank opacity and risk-taking: Evidence from analysts’ forecasts 0 0 1 12 1 1 2 65
Black Economic Empowerment Disclosures by South African Listed Corporations: The Influence of Ownership and Board Characteristics 0 3 6 45 0 4 13 246
Block Ownership and Companies' R&D Intensity: The Moderating Effect Of Culture 0 0 1 4 1 1 2 74
Board diversity and organizational valuation: unravelling the effects of ethnicity and gender 1 1 4 56 4 5 15 224
Board diversity, corporate governance, corporate performance, and executive pay 0 1 5 34 1 4 22 129
Board gender diversity and dividend policy in Australian listed firms: the effect of ownership concentration 1 1 10 40 3 14 33 153
Board governance mechanisms and sustainability reporting quality: A theoretical framework 0 0 1 1 1 2 5 16
Board of directors’ attributes and corporate outcomes: A systematic literature review and future research agenda 0 1 3 7 3 6 19 36
Board size, corporate regulations and firm valuation in an emerging market: a simultaneous equation approach 0 1 2 3 1 4 10 46
Book-tax differences and risk: Does shareholder activism matter? 0 1 2 15 0 1 4 31
CEO attributes, investment decisions, and firm performance: New insights from upper echelons theory 3 7 20 40 6 11 33 87
CEO power and stock price crash risk in China: Do female directors' critical mass and ownership structure matter? 0 0 0 13 0 0 9 104
CSR, financial and non-financial performance in the tourism sector: A systematic literature review and future research agenda 2 3 10 23 7 11 43 95
Can Siskeudes support village governance in Aceh Province of Indonesia? 0 0 0 1 0 0 3 9
Capital structure revisited. Do crisis and competition matter in a Keiretsu corporate structure? 0 0 1 8 1 2 7 29
Catering dividend: Dividend premium and free cash flow on dividend policy 1 1 2 8 2 3 10 42
Chief executive officer attributes, sustainable performance, environmental performance, and environmental reporting: New insights from upper echelons perspective 0 2 10 38 0 3 34 148
Collaborative governance outcomes and obstacles: Evidence from Portuguese armed forces 0 0 0 0 0 0 0 5
Conceptual formation and explanation in IFRS-based financial accounting research 0 0 0 1 0 0 0 6
Consumers’ responses to CSR in a cross-cultural setting 0 0 1 3 1 1 2 24
Corporate Board Committees and Corporate Outcomes: An International Systematic Literature Review and Agenda for Future Research 2 6 8 27 4 13 25 73
Corporate Governance, Affirmative Action and Firm Value in Post-apartheid South Africa: A Simultaneous Equation Approach 0 0 0 4 0 0 1 62
Corporate Governance, Affirmative Action and Firm Value in Post-apartheid South Africa: A Simultaneous Equation Approach 0 0 0 0 0 0 2 96
Corporate Multinationality and Acquirer Returns 0 0 1 19 1 1 4 69
Corporate boards, ownership structures and corporate disclosures 0 0 0 3 0 0 3 17
Corporate boards, shareholding structures and voluntary disclosure in emerging MENA economies 0 0 0 0 0 0 1 1
Corporate governance and cash holdings: Family versus non-family controlled firms 0 0 2 3 0 0 5 8
Corporate governance and dividend pay-out policy in UK listed SMEs 0 0 0 1 0 2 3 5
Corporate governance and financial performance of insurance firms in Kenya 0 1 1 6 1 4 10 33
Corporate governance and performance in sports organisations: The case of UK premier leagues 0 0 3 28 0 6 17 110
Corporate governance and risk reporting in South Africa: A study of corporate risk disclosures in the pre- and post-2007/2008 global financial crisis periods 0 0 2 62 4 7 33 308
Corporate governance in India: A systematic review and synthesis for future research 1 1 2 11 2 5 21 87
Corporate governance on intellectual capital disclosure and market capitalization 1 1 3 10 2 6 9 36
Corporate governance, Islamic governance and earnings management in Oman 0 0 3 8 2 7 13 23
Corporate governance, corporate health accounting, and firm value: The case of HIV/AIDS disclosures in Sub-Saharan Africa 0 0 1 14 0 0 4 154
Corporate governance, risk management and financial performance of listed deposit money bank in Nigeria 0 3 10 21 0 4 22 58
Corporate governance, working capital management, and firm performance: Some new insights from agency theory 0 3 7 30 2 12 33 119
Corporate ownership and market valuation in South Africa: uncovering the effects of shareholdings by different groups of corporate insiders and outsiders 0 0 0 1 0 2 3 17
Corporate social responsibility and firm performance: The moderation of investment horizon and corporate governance 0 0 0 5 1 2 5 22
Corporate social responsibility and the non-linear effect on audit opinion for energy firms in Vietnam 0 0 2 5 1 1 3 13
Corporate social responsibility in agro-processing and garment industry: Evidence from Ethiopia 0 0 0 8 0 0 0 38
Corporate social responsibility intensity: Shareholders’ value adding or destroying? 0 0 1 2 0 0 4 10
Corporate social responsibility, board gender diversity and real earnings management: The case of Jordan 0 1 1 8 1 4 9 23
Credit information sharing and bank loan pricing: Do concentration and governance matter? 0 0 1 2 0 0 2 13
Credit information sharing and loan default in developing countries: the moderating effect of banking market concentration and national governance quality 0 1 1 5 1 2 6 47
Customer satisfaction with complaint responses under the moderation of involvement 0 0 1 3 0 2 6 23
Decoupling management inefficiency: Myopia, hyperopia and takeover likelihood 0 0 0 5 0 1 1 57
Decreasing consumer animosity: The relationship between fast food businesses and social conflicts in Latin America and the Caribbean 0 0 0 0 0 0 2 4
Determinants of industry expertise outsourced IAF: Do company and auditor attributes affect the selection? 1 1 1 1 1 1 1 2
Diffusion theory, national corruption and IFRS adoption around the world 0 1 3 15 0 2 9 99
Director selection in agricultural cooperatives—The process and the roles in the Finnish context 0 0 0 0 0 0 2 6
Director shareownership and corporate performance in South Africa 0 0 0 2 0 0 0 91
Do Life-Cycles Affect Financial Reporting Quality? Evidence from Emerging Market 0 0 0 0 0 0 1 6
Do corporate sustainability initiatives improve corporate carbon performance? Evidence from European firms 0 0 2 2 0 1 11 16
Do peer firms influence innovation? 0 0 1 18 0 3 9 70
Does accounting comparability affect corporate employment decision-making? 0 0 1 4 0 6 14 53
Does corporate tax avoidance explain firm performance? Evidence from an emerging economy 0 2 5 12 1 8 17 43
Does earning management affect financial distress? Evidence from state-owned enterprises in Indonesia 0 0 1 1 0 0 2 8
Does the South African stock market value an independent dual board leadership structure? 0 0 0 7 0 0 1 87
Effects of digital economy involvement on book-tax differences in Malaysia 0 0 1 1 1 1 3 14
Environmental Policy, Sustainable Development, Governance Mechanisms and Environmental Performance 2 4 8 21 6 17 39 89
Environmental management practices and financial performance using data envelopment analysis in Japan: The mediating role of environmental performance 0 1 6 18 1 8 22 73
Environmental performance, sustainability, governance and financial performance: Evidence from heavily polluting industries in China 0 3 10 21 2 8 35 127
Environmental policy, environmental performance, and financial distress in China: Do top management team characteristics matter? 0 0 2 6 0 0 6 34
Examining the mediating effect of job satisfaction on the relationship between budgetary participation and organizational citizenship behavior in Indonesian higher education institutions 0 0 1 2 0 0 4 16
Executive Compensation, Corporate Governance and Corporate Performance: A Simultaneous Equation Approach 0 0 1 19 1 2 7 85
Exploring the impact of dynamic environment and CEO’s psychology characteristics on using management accounting system 0 0 0 2 0 0 2 13
Exploring the oversight of risk management in UK higher education institutions: the case of audit committees 0 0 0 5 0 3 5 22
External audit quality and firms’ credit score 0 0 0 1 0 0 2 11
Factors influencing corporate social responsibility disclosure (CSRD) by Libyan state-owned enterprises (SOEs) 0 0 1 10 0 1 2 24
Factors influencing environment disclosure quality and the moderating role of corporate governance 0 0 1 4 3 3 16 33
Factors of audit committee independence: An empirical study from an emerging economy 0 0 0 3 0 0 0 8
Family businesses restrict accrual and real earnings management: Case study in Saudi Arabia 0 1 2 4 0 1 7 20
Female CEOs and Core Earnings Quality: New Evidence on the Ethics Versus Risk-Aversion Puzzle 0 1 2 15 0 4 12 107
Financial market consequences of early adoption of international standards on auditing: international evidence 0 1 1 6 0 2 3 17
Financial reporting, public services and local executives’ re-electability in Indonesia 0 0 0 0 0 1 1 2
Firm size sensitivity on the correlation between financing choice and firm value 0 0 0 8 0 0 1 20
Firm- and country-level antecedents of corporate governance compliance and disclosure in MENA countries 0 0 1 4 0 0 2 21
Foreign direct investment and firm innovation in selected sub-Saharan African Countries 0 0 0 3 0 0 2 15
Gender diversity and earnings management: the case of female directors with financial background 0 0 7 21 0 0 26 108
Governance and sustainability in Southeast Asia 0 0 2 4 1 1 4 15
Governance quality and tax morale and compliance in Zimbabwe’s informal sector 0 1 5 17 1 3 15 50
Governance structures and the compensation of powerful corporate leaders in financial firms during M&As 0 0 1 6 0 0 3 50
Governance structures, voluntary disclosures and public accountability 0 0 0 9 0 2 4 48
High-speed rail network and earnings management techniques usage trade-off: the moderating effects of governance and religion 0 1 3 4 0 1 4 6
How does banking market power affect bank opacity? Evidence from analysts' forecasts 0 0 0 8 0 1 5 57
How does the presidential election period affect the performance of the state-owned enterprise in Indonesia? 0 0 1 2 0 0 2 5
How the colonial legacy frames state audit institutions in Benin that fail to curb corruption 0 1 4 13 0 5 11 43
Human Resource Disclosures in UK Corporate Annual Reports: To What Extent Do These Reflect Organisational Priorities Towards Labour? 0 0 0 4 0 2 4 29
Human capital efficiency and firm performance across sectors in an emerging market 0 0 1 5 2 3 12 26
IFRS compliance, corporate governance and financial reporting quality of GSE-listed non-financial firms 0 1 1 4 0 6 12 25
Impact of country-level corporate governance on entrepreneurial conditions 0 0 0 0 0 0 3 6
Individual’s financial investment decision-making in reward-based crowdfunding: evidence from China 0 0 0 7 0 0 2 33
Industry expertise on audit committee and audit report timeliness 0 0 0 1 0 2 5 15
Influence of selected company characteristics on voluntary disclosure of intangible assets in listed companies 0 0 0 1 0 0 0 4
Influence of servicescape on behavioural intentions through mediation and moderation effects: A study on Malaysia’s full-service restaurants 0 0 0 4 0 0 3 12
Institutional investor heterogeneity and analyst recommendation: Malaysian evidence 0 0 0 0 1 1 3 6
Institutions and corruption relationship: Evidence from African countries 0 1 4 4 0 2 7 7
Integrated reporting and corporate performance in Nigeria: Evidence from the banking industry 0 0 2 9 0 0 11 51
Intellectual capital, isomorphic forces and internal controls over financial reporting in Ugandan microfinance institutions 0 0 0 1 1 1 1 10
Internal audit functions and audit outcomes: Evidence from Indonesia 0 1 4 17 0 1 10 54
Internal auditors role indicators and their support of good governance 0 0 0 6 2 2 6 26
Investor use of revised analyst information following management disclosures 0 0 0 0 0 0 1 5
Islamic index, independent commissioner and firm performance 0 0 0 1 0 0 1 6
Knowledge requirements, tax complexity, compliance costs and tax compliance in Uganda 0 0 3 6 1 5 17 40
Location Advantages, Governance Quality, Stock Market Development and Firm Characteristics as Antecedents of African M&As 1 1 3 47 1 4 7 123
Managerial ability and firm performance: Evidence from an emerging market 0 0 1 10 1 5 13 49
Mapping of internal audit research in China: A systematic literature review and future research agenda 0 0 0 2 0 0 6 18
Moderating effects of corporate governance mechanism on the relation between capital structure and firm performance 0 2 10 29 1 8 45 137
Motives, governance, and long-term performance of mergers and acquisitions in Asia 0 2 7 13 0 6 26 71
National culture and firm financial performance: A mediating role of firm financing decision 0 0 3 4 0 2 11 26
National culture as a moderator between social norms, religiosity, and tax evasion: Meta-analysis study 0 0 0 2 0 0 2 13
National culture, corporate governance and corruption: A cross‐country analysis 0 1 2 11 1 3 10 74
Non-financial reporting in non-profit organisations: the case of risk and governance disclosures in UK higher education institutions 0 0 1 2 0 1 2 4
On the efficiency of the global gold markets 0 0 0 15 0 0 4 98
Online feedback and crowdfunding finance in China 0 0 0 2 0 0 0 20
Organizational culture, management accounting information, innovation capability and firm performance 0 0 1 3 0 0 2 17
Ownership structure and earnings management: Empirical evidence from Vietnam 1 2 9 20 4 14 38 89
Ownership structure’s effect on financial performance: An empirical analysis of Jordanian listed firms 0 0 2 2 0 2 7 14
Parent-subsidiary dispersion and executive excess perks consumption 0 0 1 4 0 0 2 28
Performance-based budgeting implementation in higher education institutions: Determinants and impact on quality 0 0 4 7 2 4 15 32
Political connection heterogeneity and firm value in Vietnam 0 0 1 3 0 0 3 14
Private equity and entrepreneurial investments: understanding the determinants of founder-CEO succession in the Caribbean 0 0 0 0 0 0 1 1
Related party transactions and audit risk 0 0 3 18 0 3 18 65
Religiosity, accounting expertise, and audit report lag: Empirical evidence from the individual level 0 0 0 6 0 1 6 22
Role difference and negativity bias relevance in strategy review: An experiment 0 0 0 1 0 0 2 3
Sharia supervisory boards, governance structures and operational risk disclosures: Evidence from Islamic banks in MENA countries 2 4 10 24 3 6 21 71
Social and environmental accounting as symbolic and substantive means of legitimation: The case of HIV/AIDS reporting in South Africa 0 0 0 0 0 1 2 14
Social and environmental accounting as symbolic and substantive means of legitimation: The case of HIV/AIDS reporting in South Africa 0 0 1 5 0 4 12 52
Social trust and environmental performance in China: Does state ownership matter? 0 0 1 2 2 2 5 15
Strategic deviation and the cost of debt financing 1 1 2 4 1 4 13 37
Sustainability and legitimacy theory: The case of sustainable social and environmental practices of small and medium‐sized enterprises 0 5 15 28 2 14 45 115
Tax evasion and service-trust paradigm: A meta-analysis 0 0 1 2 1 5 11 26
The Role of National Culture in International Financial Reporting Standards Adoption 1 2 5 40 1 4 36 220
The Value of Discretion in Africa: Evidence from Acquired Intangible Assets Under IFRS 3 0 0 0 4 0 0 4 17
The association between sustainability disclosures and the financial performance of Jordanian firms 0 0 0 0 0 1 5 10
The board chairman’s characteristics and financial stability of Malaysian-listed firms 0 0 0 0 0 0 0 1
The brighter side of being socially responsible: CSR ratings and financial distress among Chinese state and non-state owned firms 0 0 0 9 0 0 6 40
The characteristics of the audit committee affecting timeliness of the audit report in Indonesia 0 0 2 3 1 1 6 20
The consequence of earnings management through discretionary accruals on the value relevance in Saudi Arabia 0 0 0 2 0 1 1 9
The corporate governance–risk-taking nexus: evidence from insurance companies 0 0 0 1 0 0 2 16
The effect of Islamic values on voluntary corporate governance disclosure 0 0 4 6 0 1 9 13
The effect of audit fees on disclosure quality in Jordan 0 0 0 6 0 1 3 38
The effect of audit quality on analyst following 0 0 0 1 0 0 1 11
The effect of corporate social responsibility on banks’ competitive advantage: Evidence from Ethiopian lion international bank S.C 0 1 5 31 1 3 18 135
The effect of good corporate governance mechanisms on accounting conservatism with leverage as a moderating variable 0 0 0 6 1 1 4 18
The effect of vice-chancellor characteristics and internal governance mechanisms on voluntary disclosures in UK higher education institutions 0 0 1 3 0 0 2 11
The impact of education background on using cost management system information 0 0 0 0 0 0 1 4
The impact of local government characteristics on the accomplishment of Sustainable Development Goals (SDGs) 0 0 5 8 0 2 10 22
The impact of multi-layer governance on bank risk disclosure in emerging markets: the case of Middle East and North Africa 0 0 0 2 1 1 4 29
The impact of ownership structure on dividend policy of listed firms in Jordan 1 1 7 12 3 8 33 62
The impact of public sector scorecard adoption on the effectiveness of accounting information systems towards the sustainable performance in public sector 0 0 2 5 1 1 7 24
The impact of tax avoidance on the value of listed firms in Vietnam 1 1 1 8 2 3 15 37
The important role of customer bonding capability to increase marketing performance in small and medium enterprises 0 1 1 3 0 3 6 19
The influence of audit committee characteristics on impression management in chairman statement: Evidence from Malaysia 0 0 1 5 1 1 4 24
The influence of personal characteristics and workplace learning on information technology competency among external auditors: The role of organisational culture as a moderator 0 0 1 2 0 1 4 12
The influence of the SSB’s characteristics toward Sharia compliance of Islamic banks 0 0 0 2 0 0 2 15
The influence of the chairman and CEO effectiveness on operating performance: Evidence from Malaysia 0 0 0 3 0 0 2 10
The macroeconomic variables impact on commodity futures volatility: A study on Indian markets 0 0 1 3 0 0 1 22
The positive role of religiosity in dealing with academic dishonesty 0 0 0 2 0 1 4 12
The propensity of risk-taking and financial efficiency: Exploring the role of management accounting system: Evidence from the manufacturing sector 0 0 0 0 0 1 4 9
The role of ownership map in constraining discretionary loan loss-provisions decisions in Jordanian banks 0 0 0 0 0 0 0 9
Top management team heterogeneity, governance changes and book-tax differences 0 0 2 18 1 3 6 114
Trade credit and corporate growth 0 1 4 8 0 2 12 24
Vice-Chancellor Pay and Performance: The Moderating Effect of Vice-Chancellor Characteristics 0 0 0 0 0 0 2 3
Voluntary corporate governance disclosures by post‐Apartheid South African corporations 0 0 3 14 0 0 6 85
Women on corporate boards and corporate financial and non-financial performance: A systematic literature review and future research agenda 1 3 14 67 3 13 60 322
Workload stress and conservatism: An audit perspective 1 1 1 2 2 2 3 8
Total Journal Articles 29 99 388 1,748 128 443 1,643 8,524
20 registered items for which data could not be found


Chapter File Downloads Abstract Views
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Corporate Governance, Regulations and Banking Stability in Africa 0 0 0 0 0 0 2 3
Total Chapters 0 0 0 0 0 0 2 3


Statistics updated 2025-07-04